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Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Objective Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted collections in a timely and accurate manner. Key Findings The Clerk accurately recorded, deposited and remitted the …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85DiNapoli: Tax Cap Remains at Two Percent for 2020
… levy growth will be 2 percent for the second year in a row, however, mixed economic signals may require local … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Opinion 2002-5
… a period of probable usefulness of twenty years for a new recreational area of not less than 50 acres or an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Selected Controls Over the Property Tax Assessment Process (2015-N-1)
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1.pdfDiNapoli Releases Analysis of Revised Executive Budget
… bulk of this increase flows from a proposal to extend the top personal income tax rate of 8.82 percent, currently … resources in SFY 2019-20, largely from extending the top rate on personal income tax and pre-paying debt service. …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… forecasts it will be fully disbursed in the current fiscal year. The Emergency Rental Assistance Program is forecast to be fully disbursed in State Fiscal Year 2022-23; $696.4 million of the $2.85 billion has been …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… For the second year in a row, property tax levy growth for school districts will … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … For the second year in a row property tax levy growth for school districts will …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Volunteer Fire Company, Inc. , Town of Conesville , New York State Department of Labor, Painted Post Fire … of current low interest rates to finance acquisitions. New York State Department of Labor (NYSDOL) – Unemployment …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsTown of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling … nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County Treasurer … $774,127 during the first three weeks of January 2016 but remitted these collections to the Supervisor between four …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… property tax collections. But potential policy changes on the federal level creates uncertainty for the coming years … policy shifts have led to a steady reduction in the number of asylum seekers entering and remaining in the city’s care … been cut through prior year Programs to Eliminate the Gap. As a result, the city’s stated budget gaps are largely …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfHenrietta Fire District – Financial Condition (2021M-27)
… 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and enough to pay … some corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Hunter-Tannersville Central School District - School District Website (S9-19-33)
… that was posted was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/hunter-tannersville-central-school-district-school-district-website-s9-19Island Trees Union Free School District - School District Website (S9-19-34)
… complete report - pdf ] Audit Objective Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … to make informed decisions. Officials did not post the: Final annual budget. Budget-to-actual results, a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/island-trees-union-free-school-district-school-district-website-s9-19-34Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26DiNapoli: Positive Fiscal Outlook for Plattsburgh
… values. From 2002 through 2008, the city’s taxable full value increased slower than other cities in New York – …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghOpinion 96-4
… (payment of proceeds of sale of village property to third party for benefit of village) MUNICIPAL FUNDS -- Budget … (payment of proceeds of sale of village property to third party for benefit of village) REAL PROPERTY -- Sale (payment of proceeds of sale of village property to third party for benefit of village) VILLAGES -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-4City of Troy – Budget Review (B5-15-22)
… money for contingencies to provide adequate flexibility to pay for unanticipated costs. The City’s 2015 proposed budget … contributions and make modifications to provide funding to pay the estimated amounts. City officials should budget …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Town of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfOversight of New York State Forest Tax Programs
… Program receives an annual property tax exemption of up to 80%, which can result in significantly less local taxes …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programs