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New York’s Economy and Finances in the COVID-19 Era (May 13, 2021)

… result, national payments declined to $141.5 billion. The number of payments declined to 146 million, owing to … from enacted tax increases and the legalization of online sports betting and recreational marijuana use. These resources will …

https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021

City of Ogdensburg – Budget Review (B3-16-20)

… at approximately 97.5 percent of its constitutional tax limit. Prior to the completion of our review, the City … 88.5 percent of the City’s constitutional tax limit. The budget provides for a limited contingency equal to … City Council adopted a local law to override the tax levy limit in 2017. Key Recommendations Be mindful of the …

https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20

Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)

… tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …

https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173

Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates

… tax levies, taxable full value and full value tax rates for local governments. Read the data description files to … how they differ from previous versions. 2025 LG [.xlsx] | 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG [.xlsx] | 2021 LG … | 2015 LG [.xls] | 2014 LG [.xls] | 2013 LG [.xls] | Data for 2012 and prior Data Notes: Data for 2012 and prior are …

https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates

Tax Data Verification Form

… The tax data verification form is used by counties (and by cities and … be done in the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] … training Contact For questions regarding the tax data verification process, please call 1 (866) 321-8503 option 3 …

https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-form

DiNapoli: January Local Sales Tax Collections Down 5.9 Percent

… Local government sales tax collections statewide were down … COVID-19 pandemic continues to weigh heavily on New York’s local governments, even as vaccines are being distributed and … “Congress must pass a COVID relief bill that helps our local governments during this crisis. Majority Leader Schumer …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percent

Town of Coventry - Town Clerk/Tax Collector (2021M-180)

… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …

https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180

DiNapoli: 23 School Districts Designated in Fiscal Stress

… Dryden Central School District in Tompkins County did not file its report in time to receive a score. The … Boquet Valley Central School District in Essex County did not receive a score for SY 2020-21 because it only has …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stress

DiNapoli: State Tax Revenues Down $3 Billion

… are down and New York continues to withhold billions of dollars in spending due to the fiscal impact of the coronavirus pandemic,” DiNapoli said. “Caution is … certain local assistance, through the first seven months of the fiscal year was $49.9 billion, or $6.1 billion lower …

https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billion

Opinion 98-11

… This opinion represents the views of the Office of the State Comptroller at the time … TAX LAW, §§925, 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment … on a Saturday, Sunday or holiday, the penalty-free period is automatically extended to the next business day and a real …

https://www.osc.ny.gov/legal-opinions/opinion-98-11

Opinion 95-20

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple …

https://www.osc.ny.gov/legal-opinions/opinion-95-20

Town of Waterford - Town Clerk Collections (2018M-265)

… Clerk did not: Deposit Clerk fees intact. Adequately support collections and the form of payment was not always recorded. Receipts for the … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in …

https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265

Opinion 92-35

… to its taxable real property. November 2, 1992 John R. Thompson, Receiver of Taxes & Assessments Town of Tonawanda 1 …

https://www.osc.ny.gov/legal-opinions/opinion-92-35

City of Newburgh – Budget Review (B6-16-17)

… taxes. The City’s proposed budget complies with the tax levy limit. Key Recommendations Reduce reliance on …

https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17

Town of Elba - Real Property Tax Exemptions (2018M-261)

… totaling $6 million, on properties with a total assessed value of $15.5 million. The Assessor: Granted or subsequently …

https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261

Town of Milo - Real Property Tax Exemption Administration (2018M-210)

Determine whether the Assessor properly administered select real property tax exemptions

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210

DiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity

… Economic indicators show New York City’s economy is recovering from the depths of the pandemic, … city to fuel economic growth for the city and the state. “New York City is a key driver of the state’s economic … Economic indicators show New York Citys economy is recovering from the depths of the …

https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activity

DiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances

… State continues to mount a steady recovery from the depths of the pandemic’s devastation, regaining 50% of the jobs lost and surpassing financial plan expectations … economic rebound, new tax increases and a historic amount of federal aid that virtually eliminated budget gaps for …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-finances

DiNapoli Calls for NYC to Bolster Reserves as Economy Rebounds Amid Rising Spending

… spending should match recurring revenue so the city can close its gaps and build back reserves. Taking these … $500 million deposit into its Revenue Stabilization Fund (i.e., a rainy-day fund), bringing the fund to $1 billion. It … city’s expired labor contracts remains a question in the near future. Coupled with a target of $1 billion in labor …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-calls-nyc-bolster-reserves-economy-rebounds-amid-rising-spending

Opinion 89-14

… paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with their tax … shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) of section 986 … p 149 that since section 986(1) entitles a taxpayer to a tax receipt by mail when requested and since such …

https://www.osc.ny.gov/legal-opinions/opinion-89-14