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Opinion 91-59
… to be member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed … forms or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Opinion 90-3
… Property Tax Law, the determination of the full valuations for purposes of Tax Law, §1262(d) should be made by dividing … village should be computed by dividing the assessed value for county purposes of the property in the village as listed … roll by the county equalization rate established for that roll. 1979 Opns St Comp No. 79-833, unreported, …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Overlapping Real Property Tax Rates and Levies - FAQs
… Property Tax Rates and Levies Frequently Asked Questions: What information is in the Overlapping Real Property Tax … Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … the heading "Supplemental Information Per Year" . What's new about these Overlapping Real Property Tax tables? How …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsOpinion 97-4
… For purposes of this opinion, we assume that the spouse is not a volunteer or exempt volunteer firefighter. Insurance … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is authorized to receive direct payment of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… use and reporting of foreign fire insurance tax moneys for the period January 1, 2013 through April 28, 2014. … Secretary and Treasurer from the members of the Board. For fiscal year 2013, the Association received $65,878 in …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxReal Property Tax Cap - School Districts
… only to filing entities] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth Factors [pdf] Tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… Levy Growth Factors [pdf] Tax Base Growth Factors for Local Governments Important Dates for Property Tax Cap … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for Local Governments Webinar On Demand This webinar provides a general overview of …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsDiNapoli 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 need …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessCounty of Ulster – Property Tax Exemptions (2016M-333)
… purpose of our audit was to assess the County’s procedures for handling property tax exemptions for the period January 1, 2015 through July 22, 2016. Background Ulster County is composed of 20 towns, … There are no recommendations as a result of this audit. … County of Ulster Property Tax Exemptions …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333State Comptroller DiNapoli Statement on New York City Financial Plan
… there is still much to be done to manage uneven service demands across the city. The next administration should make …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planTax Cap Compliance
Find information on Tax Cap Compliance below
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
… We reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions … are authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… of those reviewed) without applications, renewal forms or other supporting documentation. Incorrectly calculated …
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)
… Did not report the transfer of property with exemptions to the County as required. The Board: Did not establish, by … authorized, supported, accurately calculated and continue to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216DiNapoli: Financial Plan Outlook Has Improved; State Should Now Commit to Further Increasing Reserves
… resources, including $15.2 billion in federal assistance and $17.3 billion from tax and other policy actions. “The state’s economic and fiscal outlook have improved,” DiNapoli said. “Local …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-financial-plan-outlook-has-improved-state-should-now-commit-further-increasing-reservesNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… from enacted tax increases and the legalization of online sports betting and recreational marijuana use. These …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021Town of Deerpark – Real Property Tax Collections (2017M-277)
… reconciliations of cash received to transaction reports or monthly bank reconciliations. Key Recommendations Remit …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Property Tax Exemptions
This report examines the amount and variety of property tax exemptions in New York State outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-tax-exemptions.pdfCity of Ogdensburg – Budget Review (B3-16-20)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are … for the City to borrow for operating expenses, as offered in one preliminary budget option. The budget option with the … Council adopted a local law to override the tax levy limit in 2017. Key Recommendations Be mindful of the constitutional …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20