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Property Tax Cap: Inflation and Allowable Levy Growth Factors
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors.pdfRequired Reporting
… Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [xlsx] AC237 – … [pdf] Open Estates Reporting AC2983 – Report Showing the Condition of all Open Estates [xlsx] Supplemental …
https://www.osc.ny.gov/local-government/required-reportingGet Help - Businesses and Governments
… am - 5:00 pm (Eastern Standard Time) Long-distance within the 50 states, Puerto Rico and Virgin Islands: 1-866-370-4672 Locally within the Albany, NY area: 518-408-4672 Email: [email protected] Mail: Office of the State Comptroller 110 State Street Albany, NY 12236 …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsState Comptroller DiNapoli Releases Municipal & School Audits
… the board did not perform adequate annual audits. Village of Skaneateles – Claims Auditing (Onondaga County) While the … not adequately supported or were paid without approval. Of the 348 claims reviewed totaling approximately $2 million, … properly approved, supported and for appropriate purposes. Of the 136 charges totaling $70,570 reviewed: 86 charges …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… reasonable. The town’s proposed budget complies with the property tax levy limit. City of Newburgh – Budget Review (Orange … to rely on one-time revenue from the sale of real property which, if not sold, will cause a revenue shortfall …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Opinion 94-24
… bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … to purchase land for a town hall with current year tax revenues and to construct the town hall using such …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli: State Faces Potential Budget Gaps
… New York state faces potential budget gaps in future years, according to an analysis of the state’s Financial Plan released today by State Comptroller … or one-time resources are from the State Insurance Fund, Mortgage Insurance Fund and other funds. All Funds PIT …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsOpinion 88-61
… to those taxpayers who wait until the last minute to pay their taxes to do so by registered or certified mail, …
https://www.osc.ny.gov/legal-opinions/opinion-88-61City of Yonkers – Budget Review (B6-15-16)
… that the City's adopted budget for fiscal year 2015-16 and the related justification documents are in compliance … Act (Chapter 488 of the Laws of 1976). The City's 2015-16 budget totals $1.07 billion. The budget includes operating … and $519.8 million for the City. The 2015-16 budget is $48.5 million more than the City's budget for 2014-15, an …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Wainscott Common School District – Financial Condition (2013M-268)
… used less than $1.9 million of the appropriated fund balance during this period. As a result, the District accumulated unexpended surplus fund balance equivalent to 68 percent of the ensuing years’ … operational needs or the use of unexpended surplus fund balance in a manner that benefits the District taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Opinion 2002-5
… may be expended. It further provides that any county, city, town or village, after due notice and a public hearing, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town … Background The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Efforts to Collect Delinquent Taxes
… Program The Department’s mission is to efficiently collect tax revenues in support of State services and programs while … acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer … 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-taxesCampbell-Savona Central School District - Budget Review (B2-15-10)
… their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10DiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… to lose $6.4 billion in 2020, its first loss since 2008. Tourism revenue has already plummeted as hotel occupancy … in social and business behaviors, and the return of tourism. While the number of new COVID-19 cases is currently …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionTax 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.pdfDiNapoli: Positive Fiscal Outlook for Plattsburgh
… A steady population, an expanding tax base and a diverse economy have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … fiscal stress monitoring system for municipalities and school districts. Based on financial information provided to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghXVI.4.B Tax Revenues – XVI. Financial Reporting
… Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the … exchange transaction, such as the exchange of an employee’s services for a wage or salary or the exchange of an … (money) for goods or services Assets from derived tax revenue transactions should be recognized in the period when …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesOpinion 94-26
… taxes within the district. December 27, 1994 Patricia Lamb McCarthy Deputy Comptroller … Whether a town may establish a …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Comptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… Fund have a long relationship with Pursuit having provided funds for business loans to help more than 1,000 qualifying … a large portion of the existing available loan program funds to address the immediate crisis. Additionally, the Fund …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retention