Search
Opinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (beneficiaries under group life insurance policy); (meaning of "family" as used in special acts); (use of tax … is established pursuant to a special act of the State Legislature, and is authorized to receive direct …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half over the past four fiscal years, dropping from 15 in 2012 to only six in 2015, according to a report issued … four years. “Counties are holding the line on property taxes,” said DiNapoli. “If inflation continues its downward …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capOpinion 98-4
… established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in … to be paid by the board of supervisors" (County Law, §577[1][b]). Also, under County Law, §600, the board of … county treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the foregoing, it is apparent that if the office of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli: State's Financial Hole Deepens, Tax Revenues Trail $3.2 Billion in 2020
… DiNapoli said. “The revenue hole the pandemic created is getting deeper. Unless Washington acts to provide further …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-states-financial-hole-deepens-tax-revenues-trail-32-billion-2020Brownfield Cleanup Program
… audit covered the period from January 2019 through January 2025. About the Program Brownfields are properties where a … agencies or the State’s Attorney General. As of March 2025, 314 sites were completed under the VCP. … To determine …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263NY Received More From Washington Than It Sent Due to Federal Relief
… a favorable per capita balance of payments of $1,076. This is the third year in a row that New York has had a positive … the differences among the 50 states with respect to what they pay in federal taxes and how much they receive in federal spending. New York’s former U.S. Senator Daniel Patrick Moynihan pioneered the concept of this balance …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefTown of Wellsville – Budgeting (2021M-112)
… 2021, the Board levied additional real property taxes in each general fund (town-wide and town-outside-village) and …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112New York State Comptroller Thomas P. DiNapoli Statement on MTA's Budget
… released the following statement today in response to the Metropolitan Transportation Authority’s improved … aid. “Improvements in fare, toll and tax collections have put MTA’s short-term finances on a stronger footing than … that riders provide, are back on solid ground.” Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/02/new-york-state-comptroller-thomas-p-dinapoli-statement-mtas-budgetDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… of the schedule proposed in the Enacted Budget Financial Plan should be a priority.” Major findings: Personal income … the state Division of the Budget’s (DOB) latest financial plan projections through Sept. 30. However, PIT receipts were … Report September Cash Report COVID-19 Relief Program Tracker Tracker Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… State tax receipts cumulatively through January of State Fiscal Year 2020-21 are nearly $2 billion lower than … $1.7 billion higher than anticipated by the state Division of the Budget’s (DOB) January projections. Tax receipts for the month of January totaled $11.4 billion. This is $550.5 million …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearTown of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… The Firemen's Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the Association is to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCity of Yonkers – Budget Review (B20-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2020-21 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over the last 10 years, the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6Oversight of the Nourish New York Program
… (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus … The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for … food to those in need. Nourish NY was made permanent in November 2021. Since Nourish NY’s implementation in May 2020, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programProperty Tax Cap Formula for Determining Tax Levy Limit: School Districts
Property Tax Cap Formula for Determining Tax Levy Limit: School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula_0.pdfState Fiscal Year 2022-23 Enacted Budget Analysis
… and debt projections have taken voter approval into account. In contrast, the Enacted Budget adds $21.7 billion …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisConstitutional Tax Limits
… 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password issues Select option 1 Or …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… apply State equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… housing crisis, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit … a HUD-HCR funding agreement through 2026. $120 million in HOME Investment Partnership Program funds from HUD. $93 … and HCR’s funding agreement for CDBG CARES Act funding runs through September 23, 2026, and HCR must expend at least …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housing