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Personal Income Tax and Property Tax
The objective of our examination was to determine whether personal income tax refunds refunds and property tax credits ie School Tax Relief and Property Tax Relief collectively referred to as credits
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxPersonal Income Tax and Property Tax
… of Taxation and Finance during the period January 1, 2018 through December 31, 2018. In addition, our Office examined credits processed by the Department during the period July 1, 2017 through December 31, 2018. Background During our examination …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector Collector received recorded deposited and reported real property tax collections in an accurate and timely manner
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli, Sanders and Anderson Take Action to Expand Lending in Underserved Communities and Spur Economic Development
… and minority-owned banks and credit unions puts state funds to work in neighborhoods that have historically been overlooked,” said DiNapoli . “These funds will help expand financial services, increase access to … existing tools that have proven track records of targeting funds to the communities that need it the most. Together, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-sanders-and-anderson-take-action-expand-lending-underserved-communities-and-spur-economicState Comptroller DiNapoli Releases Municipal & School Audits
… using them have direct access to a school’s bank account and unauthorized use may not be readily detected. Of … was paid twice for the same piece of equipment without a refund issued. The treasurer’s cash balances in the …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 2008-5
… of a village fire department must consent, and may be a party, to a fire protection contract between the village and a town, the fire company is not a necessary party to the fire protection contract between the town and …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5Environment, Energy and Agriculture – 2023 Financial Condition Report
… of 2021. As of March 31, 2023, employment at DEC was 2,885 Full-Time Equivalent (FTE) positions, an increase of 70 FTEs … The Enacted Budget for SFY 2022-23 appropriated the full $4.2 billion in the DEC Capital Projects Budget. The …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… analysis noted that federal funds are being used to pay for operating expenses typically covered by the General …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
Determine whether City of Hornell City officials provided oversight of foreign fire insurance FFI tax money
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Truxton Fire District – Audit Follow-Up (2022M-123-F)
… in Cortland County. The District provides fire protection services to the entire Town. The elected five-member Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fNYS Common Retirement Fund Announces Second Quarter Results
… Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 percent, bringing the … York State Comptroller Thomas P. DiNapoli. “On the heels of a robust first quarter, the second quarter presented … markets. The Fund’s value was $176.8 billion as of the end of the state fiscal year on March 31, 2014 and an …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andTown of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… eliminate unnecessary levies on the TOV area. Consult with legal counsel to determine remedies available to address …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204DiNapoli Releases Report on FY 2027 Proposed Executive Budget
… show a $9.4 billion (10%) decrease in SFY 2027 from SFY 2026 levels. The largest dollar change in projected federal … to increase by nearly 40% over the next five years. Rainy Day Reserves The FY 2027 Executive Budget Financial Plan … informal “economic uncertainties” reserve into the Rainy Day Reserve Fund (RDRF). By SFY 2028, the RDRF is estimated …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco Town Town Assessor Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Public Authorities – 2022 Financial Condition Report
… on behalf of the State for which the State provides the funds for repayment. The Enacted Budget for State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesDiNapoli: Tax Collector Faked Her Personal Tax Payments
… Sheriff’s Office for their hard work and partnership with my staff to bring this individual to justice.” “It is always … such a thorough job investigating their cases, which makes my job as a prosecutor easier,” Rain said. “Finding …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsTown of Greenville – Tax Collector (2020M-81)
… report - pdf ] Audit Objective Determine whether the Tax Collector properly recorded, deposited and remitted money in a timely manner. Key Findings The Tax Collector did not properly record or remit money in a timely manner. The Tax Collector’s records were insufficient to determine …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Farmland Protection Program
… Program to protect agriculturally viable farmland in the State. The audit covered the period from April 2019 through … land in the nation forms the foundation of New York State’s farm economy. According to the American Farmland … impact and support approximately 160,000 jobs in the State. Farms play a vital role in the State’s economy and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-program