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DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… billion in SFY 2026 largely due to waning federal pandemic relief funds. Spending reductions recently enacted for … the Financial Plan is projected to become more reliant on tax revenues; by SFY 2029, tax collections are projected to account for nearly half of …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Opinion 88-30
… for costs of the district) -- Connections (requiring property owners to connect to a district water system) TOWN … (1) A town, by ordinance, may require district property owners to connect to a district water system in the … concerning the authority of a town board to require that a property owner in a water district connect to the water …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Recent Trends and Impact of COVID-19 in Brooklyn
… Español | Kreyòl Ayisyen | 中文 Highlights Brooklyn has the largest population of the five boroughs with … last decade (9.1 percent). Private sector employment in Brooklyn grew by 47.5 percent from 2010 to 2019, faster than … and bars. The pandemic and public health response led Brooklyn private sector employment to decline by 19.3 percent …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynSelected 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.pdfTown 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-147XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… Law under Part N of Chapter 60 of the Laws of 2004, and amended under Part L of Chapter 62 of the Laws of 2006. This law, as amended, imposes upon certain contractors with regard to … to the situation where an underlying contract is later amended, extended, or renewed, and the cumulative value of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationState Comptroller DiNapoli Releases Municipal Audits
… , Franklin County , Town of Liberty , Town of Ulster , City of White Plains and the Wilton Water and Sewer Authority … properties that were not supported with documentation. City of White Plains – Claims Auditing (Westch ester County) … The claims reviewed during the audit were for appropriate city purposes, properly itemized, supported and approved …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli 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-regionCost-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-3DiNapoli 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 … taxes are levied. Three years later, these revenues and tax contributions continue to lag expectations reaching only …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesState 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-1Citywide 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-paymentsDiNapoli Releases July Cash Report
… Tax revenues through the first four months of the State’s … higher than the latest projections. “Personal Income Tax collections remain strong, and one-time settlement funds … to ensure the state’s fiscal picture stays on track.” Tax receipts of $25.3 billion through July 31 were 9.9 …
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-89-17Conesus No. 1 Fire District – Internal Controls (2014M-46)
… 2014 budget totaled $132,602, funded through real property tax revenue. Key Findings Although the Board has adopted a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/conesus-no-1-fire-district-internal-controls-2014m-46