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Town of Covington – Tax Collection Remittance (P1-24-24)
… the Town’s tax collection practices. Town officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0New York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… including the expansion of public space for tourism activities. Analyze and target relief programs, particularly … for agencies designed to coordinate such activities (i.e., NYC & Company). Target domestic leisure travelers in the … spending will return to pre-pandemic levels in five years (2025), while it took three years to rebound after the …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73DiNapoli Announces State Contract and Payment Actions for January 2017
… financial officer, DiNapoli's office reviews contracts for all state agencies and certain state public authorities … playing field is level and taxpayers get the best value for their money. These independent audits also help ensure … The Comptroller's office averaged eight days for contract reviews in January and two days to audit …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-announces-state-contract-and-payment-actions-january-2017DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, … and Long Island City. “The value of office buildings in New York City is tied to demand for space that comes from …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceVillage 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 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.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.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 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.pdfDiNapoli: Local Tax Cap Will Be Two Percent in 2022
… at 2% for 2022 for local governments that operate on a calendar-based fiscal year, State Comptroller Thomas P. … 13 villages. "Allowable tax levy growth will be limited to 2% for a third time in four years for local governments … Tax Levy Growth Factors for Local Governments Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-local-tax-cap-will-be-two-percent-2022Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District District officials ensured that real property taxes and retiree health insurance contributions were properly collected recorded and deposited
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andCity of Yonkers – Budget Review (B17-6-11)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million for the City. The 2017-18 budget …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Opinion 93-4
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority to issue bonds to finance judgments) LOCAL FINANCE LAW, … purpose (Local Finance Law, §§10.00[a], 21.00[a]; see also NY Const, art VIII, §2). Clearly, towns are authorized to … Law (see also Real Property Tax Law, §726[4]; City of Rochester v Chiarella , 65 NY2d 92, 490 NYS2d 174; Cherey v …
https://www.osc.ny.gov/legal-opinions/opinion-93-4DiNapoli: Tax Cap at Two Percent for 2019
… Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 145,000 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Central Square Central School District - School District Website (S9-19-29)
… complete report - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29City of Long Beach – Budget Review (B7-16-9)
… risk retention funds as of June 30, 2012. Local Finance Law requires all local governments that have been authorized … effectively to control overtime costs. Adopt a local law overriding the tax levy limit before adopting the …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Opinion 90-36
Whether a town tax collecting officer should return a postdated check tendered as payment of real property taxes by a taxpayer or retain the check for deposit on or after the date indicated on the check
https://www.osc.ny.gov/legal-opinions/opinion-90-36Comptroller DiNapoli Releases Municipal Audits
… reserves. In addition, the board transferred unavailable funds to its capital reserves, and expended funds from reserves without adequate public notice; for … or establish targeted funding levels for its reserve funds. In addition, the treasurer did not maintain accurate …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: School District Revenue Growth Slows
… stress initiative which is focusing greater attention on the issues that contribute to the financial pressures on local governments and school districts across the state. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slows