Search
Personal Income Tax Refunds and Property Tax Credits-Final Report 2019-BSE08-01
We examined personal income tax refunds (refunds) approved by the Department of Tax and Finance between January 1, 2018 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-12.pdfUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] ; …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Oversight of New York State Forest Tax Programs
… land for the next succeeding 10 years. While the local assessors and landowners play a part in the 480a Program, the … Improve communication and partnerships with local assessors to ensure that properties are appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… Washington than it sends.” New York’s FFY 2021 per capita contribution to the federal treasury was $14,753, and it … surplus. Federal Spending Overall, New York received 6.8% of total federal spending examined in FFY 2021, up from 6.4% in the prior year and higher than its share of the …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: Positive Fiscal Outlook for Plattsburgh
… Rochester, Rye, Salamanca, Syracuse, Utica, Watertown, White Plains and Yonkers. The Comptroller’s fiscal stress …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 school districts as well as 10 … and municipal officials will need to plan around a tax cap below two percent,”said DiNapoli. “My audits have shown … can limit spending or cut costs in order to stay under the cap.” The tax cap, which first applied to local governments …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentProperty Tax Cap Inflation and Allowable Levy Growth Factors For Prior Years
Property Tax Cap Inflation and Allowable Levy Growth Factors Fiscal Years 2012 - 2015
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors-prior-years.pdfTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/rensselaerville-2019-207.pdfTax Exemption Administration In the Town of Islip
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-town.pdfTown of Holland - Real Property Tax Exemptions (2018M-232)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/holland.pdfTown of Elba - Real Property Tax Exemptions (2018M-261)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/elba.pdfTown of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/eden.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfCity of Yonkers - Budget Review (B21-6-7)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … Our review found the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… poor management by the Office of Temporary and Disability Assistance (OTDA) in implementing the state’s Emergency Rental Assistance Program (ERAP), according to a new report … million has been disbursed from the Emergency Rental Assistance Fund, reflecting payments and support for the …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskSchroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester … Schroon Lake Central School District Financial Condition 2014M145 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145City of Yonkers - Budget Review (B19-6-5)
… and expenditure projections in the City’s proposed budget for the 2019-20 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5Opinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Property Tax Cap for School Districts Webinar Presentation
Please join us as we provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-school-districts-02-09-2022.pdf