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Village of Pittsford – Audit Follow-Up (2017M-51-F)
… approximately $1.3 million funded primarily through real property taxes, sales tax, State aid and user charges. Results of Review Based on …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fSaratoga Springs City School District – Fund Balance (2016M-99)
… period July 1, 2012 through June 30, 2015. Background The Saratoga Springs City School District is located in the City of Saratoga Springs and portions of the Towns of Greenfield, … Saratoga Springs City School District Fund Balance 2016M99 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/saratoga-springs-city-school-district-fund-balance-2016m-99Chenango Valley Central School District – Budget Review (B4-16-5)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… had devastating health, economic and social consequences. In New York, the pandemic and ensuing economic shutdown produced almost 2 million job losses in 2020. Yet for many, economic hardships existed long before … had devastating health economic and social consequences In New York the pandemic and ensuing economic shutdown …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeOpinion 88-29
… INTEREST -- Purchases and Sales (mayor's purchase of real property from village IDA) -- Industrial Development Agency (mayor's purchase of real property from village IDA) GENERAL MUNICIPAL LAW, §§800[4], … In Rose , supra , a town board member acquired, at county tax sale, land situated in the town in which the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… and accessible, residents are able to see how their tax dollars are being spent, and they are given the … able to develop realistic budgets, adopt proper property tax levies, monitor operations, or create long-term financial … fiscal standing and may question whether property tax increases are justified and needed. Annual Audits – For …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2State Comptroller DiNapoli Releases Municipal and School Audits
… plans in a transparent and meaningful manner. While real property tax levies remained the same since 2020-21, the district’s … limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Centerville – Town Clerk/Tax Collector (Allegany County) Although the clerk recorded, …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… four categories of nonexchange transaction: Derived tax revenues (for example income tax or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… billion annually from an increase in the Payroll Mobility Tax on large New York City employers, the MTA has balanced … annually over the five-year plan, largely fueled by rising tax revenue, which the MTA expects will increase an average … fueled by ridership gains which could provide budget relief if the trend continues. MTA’s increased spending, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… and training, and emergency response and recovery. The greatest share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. … by Congress. Federal pandemic relief funds are projected to decrease to just $1.3 billion in SFY 2026 and to less than …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsMultiple Dwelling Property Inspections (2018-MS-1)
… Multiple Dwelling Property Inspections 2018MS1 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Police Property Room Inventory (2014-MS-4)
… agencies have established appropriate controls over property room inventory for the period January 1, 2012 … enforcement agencies receive or seize multiple forms of property which can include cash, jewelry, firearms, weapons, … other items. Securing and maintaining the integrity of property until its disposition is a critical element of …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… DiNapoli and industry leaders. PDF Version Highlights In 2019, New York City’s arts, entertainment and recreation sector employed 93,500 people in 6,250 establishments. These jobs had an average salary of … In 2019 New York Citys arts entertainment and recreation …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Opinion 90-8
… the distribution and use of foreign fire insurance tax moneys remain operative following the effective date of … the distribution and use of foreign fire insurance tax moneys remain effective following the amendment of … from sharing in some of the foreign fire insurance tax moneys. The distribution and use of foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 2001-15
… to dissolve district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- Disposition of (a service contract of a lighting … (meaning of for purpose of Town Law §198[12]) -- "Property" (meaning of for purpose of Town Law §§191, 202-c) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Selected Controls Over the Property Tax Assessment Process (2015-N-1), 90-Day Response
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1-response.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors for Prior Years
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_prioryears.pdfState Comptroller DiNapoli Releases Municipal Audits
… fund balance and reserves to avoid significant real property tax increases. The board adopted realistic budgets from 2014 through 2016 and real property tax levies have remained relatively stable. Town …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board: “Federal relief and … economy. But reserves must keep up with spending growth. New York City is in a better place than it was two years ago, …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-finances