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Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-deposit.pdfTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/chateaugay-200.pdfTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lysander.pdfTown of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/augusta.pdfTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lenox.pdfProperty Tax Cap – Legislation LAWS OF NEW YORK, 2011 CHAPTER 97 (PART A)
Property Tax Cap – Legislation LAWS OF NEW YORK, 2011 CHAPTER 97 (PART A)
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/parta-chapter97.pdfDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… to mid-2014 when the statewide foreclosure caseload was near its peak. At that time, 18 counties had foreclosure …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Town of Covington – Tax Collection Remittance (P1-24-24)
… to the Supervisor, which were collected for late real property tax payments. Recommendations The audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa receiving an … sales tax revenues at the expense of Town taxpayers with property located outside the Village. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Village of Hempstead – Budget Review (B7-16-4)
… taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the future … from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a resolution …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Resources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsLocal Government – 2023 Financial Condition Report
… of several school aid payments, requiring difficult budget management for school officials. Employee benefits was the … of growth in total expenditures at 1.8 percent. Fiscal Stress Was Relatively Low in LFY 2021 The Office of the New … towns, villages and school districts through its Fiscal Stress Monitoring System (FSMS), which combines several …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report … of office buildings in New York City is tied to demand for space that comes from new and expanding businesses hiring workers,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceState Contract and Payment Actions in September
… in Dutchess County. $1.4 million with Greenway USA LLC to rehabilitate the 11th and 12th floors at Shirley … at Buffalo. $16.3 million with Upstate Companies 1, LLC to renovate Silverman Hall at Upstate Medical University. … at Downstate Health Sciences University. $2.3 million with Southeast Mechanical Corp. for condensate water piping …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… used in the eastern area of New York City for all five years during our scope and the utilization rate in rural … County decreased from 85% to 78% during the last three years of our audit scope. In eastern New York City, between … excess reserves or reducing allocations for future award years. We found 36 instances of owners and/or tenants failing …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from … New Yorkers send significantly more to Washington than we get back,” DiNapoli said. “At a time when the pandemic has … York’s Balance of Payments in the Federal Budget Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonSales Tax Vendor Registration Practices (Follow-Up)
… Objective To determine the extent of implementation of the recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About … to 4.875%, and in the Metropolitan Commuter Transportation District at 0.375%. The use tax is imposed on taxable items …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is making adequate … mission is to efficiently collect tax revenues in support of State services and programs while acting with integrity … include filing a warrant, serving a levy (a legal seizure of property), and performing applicable searches to locate …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … properly collected, recorded and deposited. Key Findings The real property tax collections and retiree health … over a senior account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-and