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Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of total revenue ($85.2 billion) for local governments not …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the 2020-21 school budget year, after in-person voting was … temporarily suspended and replaced with absentee ballots. The results were similar to 2019 when only 1.6 percent of the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownMidway Fire District – Claims Auditing (2025M-143)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … period. Audit Summary Although required, the Board did not thoroughly and deliberately audit all claims during the … and determined that 26 claims totaling $123,874 were not always adequately supported; included sales tax, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0DiNapoli Releases Analysis of Executive Budget
… language that would authorize additional prison closures. Full Report State Fiscal Year 2020-21 Executive Budget …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetThree Years of the Tax Cap – Impact on School Districts
Three Years of the Tax Cap – Impact on School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/schooldistricttaxcap0215.pdfCentral Square Central School District - School District Website (S9-19-29)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Officials did not post the: Final annual budget and Office of the State Comptroller (OSC) audit report and corrective …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29Resources for Local Officials
… Use Online Services to file for the following: Property Tax Cap Property Tax Cap Compliance Constitutional Tax Limit Tax Data … (JCR) Contact Update Other Required Reporting Online Search Tools for Local Governments Account Code Look-Up Audit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsFranklin Square Union Free School District – Website Transparency (2025M-93)
… post certain financial and administrative information on a school district’s website to help enhance the public’s … financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Haldane Central School District - School District Website (S9-19-32)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … Posting a prepared plan further enhances the transparency of the District’s fiscal decisions. Key Recommendations Must … multiyear financial plan to help residents see the impact of fiscal decisions over time. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61617 …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Property Tax Freeze Credit
… were appropriate and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse qualified New York State homeowners for increases in local property taxes on … property is located must comply with the New York State Property Tax Cap. The Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditHenrietta 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-27Town of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Otego-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-s9-19-26Local Government
… Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials …
https://www.osc.ny.gov/local-governmentDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… imposed the highest tax rates at $17.46 per $1,000 of full property value. City tax rates were twice as high as …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesProperty Tax Cap Reporting - School Districts
This session will 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/tax-cap-school-districts-2-9-23.pdfProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… IDA financial assistance generally promise to create new jobs or retain existing jobs in the community and invest … (ST-340 forms) filed by the project owners with the New York State (NYS) Department of Taxation and Finance. Obtain …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteState Agencies Bulletin No. 648-A
… $7,500. Employees in these titles who were on the payroll full-time in BU01 from 3/27/03 through 8/9/06 … Officer Trainees who did not or have not reached full Correction Officer status (current trainees or those who … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01