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Opinion 95-25
… the issues discussed in the opinion. CONSTITUTIONAL LAW -- Tax Limit (withholding State aid as penalty for levy in … of 1995 from a county, city or village which levies real property taxes in excess of its State constitutional tax … that in the event a county, city or village levies real property taxes in excess of the limitations established by …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 91-10
… 295 NYS2d 490; 11 Opns St Comp, 1955, p 744; Real Property Tax Law, §102[14]). Therefore, the properties within the … or of any incorporated village, shall be subjected to any tax for park purposes, for or in connection with more than …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli Releases Executive Budget Report
… rising federal interest rates and the end of federal relief aid that was instrumental in balancing the past two … in SFY 2026-27. The gaps result from reduced estimates of tax collections due to a forecasted economic downturn and … forecasting a recession, DOB reduced its projections of tax revenues for the upcoming fiscal year by $2.1 billion and …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth expansion of … governmental entities; Local Government Spending includes property tax cap and tax limit data, as well as detailed revenue, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… Tax collections of $38.2 billion through the first half of … latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and … first six months, as well as continued strength in real property transfer tax collections. All Funds receipts …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearState Comptroller DiNapoli Releases Municipal & School Audits
… the required business expense reports. Town of Covington – Tax Collection Remittance (Wyoming County) The tax collector did not remit collections to the town … to the town supervisor, which were collected for late real property tax payments. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Report Looks at Foreclosure Impact on Local Governments
… foreclosure challenge is squeezing municipal budgets when property values decrease, tax bases shrink and crime jumps. “Our communities are paying … Island and the Hudson Valley saw the biggest hit to their tax bases in the wake of the last recession. Many counties …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsHolley Central School District – Financial Condition (2013M-342
… officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342New Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… pressure on household budgets just as pandemic-era relief programs have lapsed. This report is the second in the … impact payments and expansion of the federal Child Tax Credit, and others that increased assistance available … report makes six recommendations: Renew the Federal Child Tax Credit Expansion. Recipients of the enhanced federal …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsTown of Deerpark – Budget Review (B6-16-18)
… condition. The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations Identify other revenue …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… by funding reserves and one-time expenditures and reducing property taxes. At the end of 2017-18, the District exceeded … not being used, and the repair, retirement, insurance and tax certiorari reserves are overfunded. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… excess surplus fund balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Deerpark – Budget Review (B6-15-23)
… condition. The Town's preliminary budget complies with the property tax levy limit. Key Recommendations Identify other revenue …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Village of Delhi – Financial Condition (2013M-110)
… fund balances remained high while the Village’s real property tax levy continued to increase slightly by 7 percent from …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110New Lebanon Central School District - School District Website (S9-19-37)
… information, appended salary disclosure and all detailed property tax report card information; and annual external audit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Beacon City School District - School District Website (S9-19-27)
… in an easily accessible location. Comprehensive appended property tax report card or CAP to the external audit. A completed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/beacon-city-school-district-school-district-website-s9-19-27Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Groton Central School District – Financial Management (2014M-288)
… for the use of the reserves. Over the last four years, the tax levy has increased by a total of $509,000, which was … in compliance with statutes. Stop raising more real property taxes than necessary. … Groton Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… unexpended surplus funds is in compliance with Real Property Tax Law statutory limits. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellular