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City of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Tax Data Verification Form
… property tax information has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formMedina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts … correspond to amounts deposited, intact. Ensure there is sufficient oversight of the tax collection process. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151DiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… “The COVID-19 pandemic continues to weigh heavily on New York’s local governments, even as vaccines are being … from 2.8 percent in the Mohawk Valley to 8.1 percent on Long Island. New York City had a 6 percent decline, down …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentDiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … override the cap with 60% voter approval of their budget. List of School Districts in Stress: School Districts in Stress Fiscal Years Ending 2021 Full List and Detailed Information for School District Stress …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressTown of Coventry - Town Clerk/Tax Collector (2021M-180)
Determine whether the Town of Coventry Town Town ClerkTax Collector Clerk recorded deposited remitted and reported collection accurately and in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180CUNY Bulletin No. CU-461
… transit benefit exclusion (under section 132 (f) (2) (A) of the Internal Revenue Code) from $125 to $240 per month … of January 1, 2012 through December 31, 2012. Also, as a result of ATRA, the IRS released additional annual … in the Commuter Benefits Program, for tax year 2012, with total monthly transit benefit deduction of more than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustmentDiNapoli: State Tax Revenues Down $3 Billion
… DiNapoli noted that spending from State Operating Funds, which pays for the state’s day-to-day operations as …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionOpinion 95-20
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (filing fees paid in Surrogate's Court proceedings seeking multiple relief) COURTS -- …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Town of Waterford - Town Clerk Collections (2018M-265)
… the Town Clerk’s (Clerk) office are adequately accounted for, reported and deposited intact, in a timely manner. Key … and the form of payment was not always recorded. Receipts for the 2016 and 2017 real property tax collections and … the date real property taxes were received could not be located. Key Recommendations Maintain receipts or another …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265State Agencies Bulletin No. 1230
… Purpose To inform agencies of the steps the Office of the State Comptroller (OSC) will take to apply the … in Excludable Transit Benefits. Background The enactment of Section 203 of the American Taxpayer Relief Act (ATRA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustmentReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2013 and 2014
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Property Tax Data Description - 2015 and Newer
https://www.osc.ny.gov/files/local-government/data/pdf/datadescription2015.pdfTown of New Hudson – Tax Collection (2021M-2)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax … deposited accurately and in a timely manner, the Clerk did not: Remit collections to the Town Supervisor (Supervisor) …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… Audit Objective Determine whether the Town Assessor properly administered select real property … records) to verify eligibility. Key Recommendations The Assessor should: Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173City of Newburgh – Budget Review (B6-16-17)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as of December 31, 2010. New York State …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Opinion 98-11
… LAW, §25-a: When the last day of the penalty-free period for the payment of real property taxes falls on a Saturday, … tax payment postmarked on the day after the last day for the payment of taxes without penalty is timely, when the last day of the penalty-free period is a Sunday. For purposes of this opinion, we have assumed this issue is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… that affect some levy components for counties and towns in 2015 and after. Data Description for 2015 and newer tax …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… to a standstill. While the city’s economy has rebounded in many ways, some important indicators show there is more … activity.” The city is a major contributor to growth in the state’s economy, even as its population is smaller … and economic indicators released today shows that in many areas New York City has returned to, and in some …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… and using it to pay for critical infrastructure projects. In April, state leaders enacted the largest budget in New York history, more than $208 billion. The spending … pattern among high-income taxpayers, particularly in New York City, which has the highest combined state and …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-finances