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Property Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfOpinion 92-18
… discussed in the opinion. FEES -- Imposition of (solid waste generation fee); (retroactively) LANDFILL -- Town (imposition of solid waste generation fee) LOCAL LAWS -- Fees (imposition of solid waste generation fee by town) REAL PROPERTY TAXES AND … Whether the town by local law may impose the solid waste generation fee as either a user charge or a benefit …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Opinion 88-2
… If any assessment is not paid within that thirty-day period, however, payments thereafter are subject to penalties …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 96 - 11
… 1960, p 419; 14 Opns St Comp, 1958, p 213). June 7, 1996 Christine S. Snide, Supervisor Town of Long Lake 1 We note …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… included: no gas, exposed electrical wires, and faulty carbon monoxide detectors. Key Recommendations Fully investigate and identify …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: Tax Cap at Two Percent for 2019
… be capped at 2 percent for the 2019 fiscal year, according to State Comptroller Thomas P. DiNapoli. This figure affects … tax revenue, municipal budgets will still be vulnerable to rising fixed costs and potential federal funding cuts. … plans for next year." The tax cap, which first applied to local governments in 2012, limits tax levy increases to …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Town of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… in the Village of Ballston Spa receiving an extra benefit from distributed sales tax revenues at the expense of Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Property Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfProperty Tax Cap for Villages Webinar Presentation
Download the presentation to follow along with the webinar video.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-21.pdfTax Exemption Administration - Town of Smithtown
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/smithtown-town.pdfTax Exemption Administration - Town of Huntington
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/huntington-town.pdfTax Exemption Administration - Town of Brookhaven
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/brookhaven-town.pdfTax Exemption Administration - Town of Babylon
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/babylon-town.pdfCity of Glen Cove – Budget Review (B7-15-17)
… of operating expenditures with one-shot revenues that may not materialize in 2016 is imprudent. The City included $3.5 …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… Management Plans (2014-MR-2) Of the nine towns audited, six towns did not have adequate funding in 2014 for keeping …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsThe Tourism Industry in New York City
… NYC residents (83%) Higher share are self-employed 14.4% vs. 8.5% City average Lower median wage ($32,000) than City ($50,000) Almost a third are part-time workers 31.9% vs. 23.6% City average Generally younger: 41% under the age … and Policy Issues for Congress (2015), at EveryCRSReport.com . 2 Country-specific international data is from Tourism …
https://www.osc.ny.gov/reports/osdc/tourism-industry-new-york-cityTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Town Supervisor (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an … Town officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesVillage of Hempstead – Budget Review (B7-16-4)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue debt totaling $4.2 million to liquidate the accumulated deficit in the Village’s general …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4