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Opinion 88-30
… 59 Misc 2d 540, 299 NYS2d 1007; In Re Assessment of Water Tax in Water District No. 3 of the Town of Niskayuna, …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Recent Trends and Impact of COVID-19 in Brooklyn
… businesses received one-fifth or more of federal COVID relief loans and more than one-tenth of relief grants. The … income) in the City. 18 New York State COVID relief for property owners through 2021 was made up mainly of a mortgage … to $50,000. Eligible expenses include mortgage payments, property taxes, water and sewer bills, cooperative and condo …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of … not have sales within New York State of tangible personal property or taxable services in excess of $300,000 during the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationGlossary
… infant’s (child under 18 years of age) “person,” and/or “property”: A guardian is usually a family member who is … over a developmentally disabled individual’s person and/or property: An individual who is certified by at least two … you must complete this form in order to determine if a tax treaty exists between your country of residence and the …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryTown of Sidney – Budget Review (B4-14-19)
… million. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The Board should not … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Yonkers – Budget Review (B23-6-5)
… fund balance, one-time State funding, and sale of property, to finance its operations. Includes revenue estimates for income tax surcharge, sales and use tax as well as City and State mortgage tax that may not be …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5City of Yonkers – Budget Review (B21-6-8)
… such as fund balance, one-time State funding and sale of property, to balance its budget. The City could face a … revenue. The City plans to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. … violations bureau and parks revenue shortfalls. Pay tax certiorari claims from annual appropriations instead of …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Long Beach City School District – Financial Management (2023M-147)
… spending plans in a transparent manner. While real property tax levies remained the same since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… four licensed casinos brought $176 million in gaming tax revenue to host and regional local governments, but only … DiNapoli said. “While casinos have generated local gaming tax revenue, the impacts vary for the communities that … 30-60% of total revenue, allowing them to dramatically cut property taxes. In contrast, in the larger host city of …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesDiNapoli Releases Economic Profile of New York's North Country Region
… spending more than 30 percent of their income on housing. Property tax bills are relatively low for homeowners in the North Country. For example, the estimated median property tax bill in Clinton County was $3,858 in 2015 — less …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-economic-profile-new-yorks-north-country-regionState Comptroller DiNapoli Releases Municipal Audits
… The town assessor did not properly grant and monitor property tax exemptions. As a result, property tax reductions totaling $13,176 were granted to the …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0Cost-Saving Ideas: Reviewing Your Revenue Collection Process
… using measures such as: How long does it take to process a tax or fee payment? How many total collections are being … for your local government. (Payments can include real property taxes and special assessments which are collected … collections of certain charges, such as payments of real property tax by those who live outside the area. The …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processTown of Sherburne – Budgeting (2025M-3)
… TOV: $519,700 The TW funds are funded primarily by real property taxes, while the general fund TOV is funded primarily by real property taxes and sales tax, and the highway fund TOV is funded primarily by sales …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3State Comptroller DiNapoli Releases Municipal Audits
… was limited. Town of Somerset – Budgeting for Sales Tax (Niagara County) Although town officials consistently budgeted sales tax revenue in the town-outside-village general and highway funds and reduced the real property tax levy in those funds to zero, they improperly …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases July Cash Report
… lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportOpinion 89-17
… -- Reserve Fund (authority to establish fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Citywide Payment Services and Standards – Controls Over Payments
… and recording agency. Its mission is to administer the tax and revenue laws of the City of New York fairly, … In May 2022, CPSS reports showed $20.6 million in real property tax payments under FAIRTAX (a system to record all taxes received by the City, including real property tax) despite the fact that the FAIRTAX system was …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsTown of Deerpark – Budget Review (B17-6-17)
… revenues. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The Board should closely …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Conesus No. 1 Fire District – Internal Controls (2014M-46)
… Background The Conesus No. 1 Fire District is located in Livingston County and is governed by the Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46Village of Hewlett Bay Park – Financial Management (2022M-30)
… was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30