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

… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … position of the water and sewer funds to ensure service rates are sufficient to support the cost of ongoing …

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

Medina Central School District - Tax Collection (2019M-151)

… report - pdf] Audit Objective Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner. … Collector did not maintain complete, accurate and timely records. The Board and District officials did not provide …

https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151

DiNapoli: 23 School Districts Designated in Fiscal Stress

… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … that school districts faced in SY 2020-21, the first full year of operations under pandemic conditions. The report … 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-stress

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

… Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited, remitted and … The Clerk did not accurately record all real property tax collections, and the Clerk deposited some … did not conduct the required annual audit of the Clerk’s records and reports. Key Recommendations Record all real …

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

Tax Data Verification Form

… The tax data verification form is used by counties (and by cities and towns within Westchester County) to report real property tax information for towns and cities …

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

DiNapoli: January Local Sales Tax Collections Down 5.9 Percent

… statewide were down 5.9 percent in January compared to the same time last year, State Comptroller Thomas P. … and the entire New York congressional delegation know how much our local communities are suffering and are working … by Region (for detailed monthly breakdown) Find out how your government money is spent at Open Book New York . …

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

CUNY Bulletin No. CU-461

… State Comptroller (OSC) will take to apply the Retroactive Increase in Excludable Transit Benefits. Background The … State Comptroller OSC will take to apply the Retroactive Increase in Excludable Transit Benefits …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-461-retroactive-pre-tax-transit-adjustment

Opinion 95-20

… seeking multiple relief) SURROGATE'S COURT PROCEDURE ACT, §2402: Whether a surrogate's court should charge a … the petitioner generally will seek the appointment of a trustee as part of the relief requested in the probate or … for the filing of a petition for the appointment of a trustee. You note also that where multiple relief is sought …

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

DiNapoli: State Tax Revenues Down $3 Billion

… $43.8 billion, $3 billion lower than the same period in the previous fiscal year, according to the monthly State … DOB’s projection in its FY 2021 Mid-Year Update, issued Oct. 30, but $320.1 million higher than DOB’s projection in … were nearly $1.5 billion below a year earlier. As of Oct. 31, the General Fund held a balance of $14.9 billion, …

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

State Agencies Bulletin No. 1230

… 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 … Affected Employees Employees who participated in the NYS-Ride Benefit Plan, for tax year 2012, with total monthly …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1230-retroactive-pre-tax-transit-adjustment

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

… not always recorded. Receipts for the 2016 and 2017 real property tax collections and documentation to substantiate the date real property taxes were received could not be located. Key … payment stubs and postmarked envelopes to support real property tax payments. Except as specified in Appendix A, …

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

Town of New Hudson – Tax Collection (2021M-2)

… - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and … corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …

https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2

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

… Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 agricultural, senior citizens and veterans exemptions and found 84 (67 percent) lacked adequate … (e.g., applications, renewal forms, income support and military records) to verify eligibility. Key Recommendations …

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

Opinion 98-11

… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … 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

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

… Purpose of Budget Review The purpose of our budget review was to … the general fund as of December 31, 2010. New York State Local Finance Law requires all local governments that have been authorized …

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

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

… Local Governments: The files below contain real property tax levies, taxable … are organized and how they differ from previous versions. 2025 LG [.xlsx] | 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG … [pdf] | 2003 [pdf] | 2002 [pdf] | 2001 and 2000 [pdf] … Find Information on Real Property Tax Levies Taxable Full …

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

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

… to 42.4%, but the city’s gross domestic product (GDP) rose 8.2% during that period, accounting for more than 57% of … 1 percentage point to 46.8%. The number of businesses rose throughout the pandemic in New York City but also rose in the state in 2022, leaving the city’s share close to …

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

… Thomas P. DiNapoli today urging New York's leaders to take steps that can help protect and strengthen the … Hochul and state leaders should think strategically about how to use this "surplus" – by dedicating it to rainy day fund reserves and using it to pay for critical …

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