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Opinion 90-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. SALES TAX -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND … Whether the allocation of county sales tax revenue required by Tax Law 1262d should …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… families during 2013. While the claim supporting each payment was fully itemized and clearly indicated the purpose of the payment, the benefits provided by the Board were well in excess of the $100 limit indicated in the special act. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … granted exemptions. Did not report the transfer of property with exemptions to the County as required. The … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216County of Ulster – Property Tax Exemptions (2016M-333)
… Purpose of Audit The purpose of our audit was to assess the County’s procedures for handling property tax exemptions for … January 1, 2015 through July 22, 2016. Background Ulster County is composed of 20 towns, three villages and one city and has a population of approximately 182,000. The County is governed by an elected 23-member County …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333New York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… March 18, 2021 Edition Economy Four Out of Five Small Businesses in NY Continue to Report a Negative … Overall Impact From COVID-19 One year since the onset of the COVID-19 pandemic, New York’s small businesses … and employment growth resumes. Seventy-eight percent of small businesses (with less than 500 employees) surveyed …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Opinion 91-59
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … AD2d 903, 440 NYS2d 703; Uniformed Fire Officers Assoc. v Mutual Aid Association , 82 AD2d 916, 440 NYS2d 706; see also …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Tax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceProperty Tax Cap: Local Government Property Tax Cap Formula Presentation
Property Tax Cap Local Government Property Tax Cap Formula Presentation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli Op-Ed in Crain's New York Business
… Crain’s New York Business published an op-ed from New York State Comptroller Thomas P. DiNapoli today on the … money. Federal aid stabilized state finances, enabling New York to contend with the Covid-19 pandemic's impacts and … Crains New York Business published an oped from New York State …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessState Comptroller DiNapoli Statement on New York City Financial Plan
… "New York City’s November 2021 Financial Plan modification … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York Citys November 2021 Financial Plan modification …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planTown of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the … January 1, 2016 through July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is … Town of Deerpark Real Property Tax Collections 2017M277 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Property Tax Cap Property Tax Cap Instructions
Detailed instructions are found in this document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions.pdfProperty Tax Exemptions
Property Tax Exemptions
https://www.osc.ny.gov/files/local-government/publications/pdf/propertytax_exemptions.pdfMedina Central School District - Tax Collection (2019M-151)
… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. Key … Determine whether the Tax Collector Collector received recorded deposited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… report - pdf] Audit Objective Determine whether the Town Assessor properly administered select real property tax … have incorrectly received $80,126 in tax reductions. The Assessor did not have any documentation on file for four … Determine whether the Town Assessor properly administered select real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of New Hudson – Tax Collection (2021M-2)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax … were generally recorded and deposited accurately and in a timely manner, the Clerk did not: Remit collections to … deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… P. DiNapoli. This reduction was fueled by the receipt of substantial new resources, including $15.2 billion in … our May Cash Report shows the state is $4 billion ahead of projections. It is essential that additional resources are … Financial Plan released in May by the state Division of Budget (DOB) totals $208.9 billion, a 12 percent increase …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reserves