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Property Tax Cap Retirement Exclusions – School Districts
View the Retirement Exclusion Percentage for School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdfState Fiscal Year 2022-23 Enacted Budget Analysis
… Section 112, and PAL Section 2879-a. The Enacted Budget did not include any provisions to rectify these actions, and … new provisions included in various Article VII bills that did not include appropriations, but which include language …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisCity of Troy – Budget Review (B5-15-22)
… to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be … The City’s proposed budget is not in compliance with the tax levy limit and City officials have not adopted a local … by law, unless adopting a local law to override the cap. … City of Troy Budget Review B51522 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22State Police Bulletin No. SP-110
… gross earnings with an increased biweekly earnings cap of $5,000.00. This results in a biweekly cap of $37.00 and an annual cap for the deduction of $962.00. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-110-modification-deduction-code-302-pba-disability-insuranceProperty Tax Cap Inflation and Allowable Levy Growth Factors For Prior Years
Property Tax Cap Inflation and Allowable Levy Growth Factors Fiscal Years 2012 - 2015
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors-prior-years.pdfTown of Wawayanda – Financial Operations (2024M-160)
… of unrestricted fund balance. As a result, real property tax obligations for Town residents were likely higher than … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160New Lebanon Central School District - School District Website (S9-19-37)
… appended salary disclosure and all detailed property tax report card information; and annual external audit … Comptroller’s (OSC’s) audit and corrective action plan (CAP) transparently, or include a specific corrective action …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Eldred Central School District – Budget Review (B4-15-3)
… $9,845,752 in real property taxes, which complies with the tax cap limits established by law. Key Recommendations Reevaluate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3City of Troy – Budget Review (B17-5-13)
… The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations If is essential the … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as … by law, unless it adopts a local law to override the cap. … City of Troy Budget Review B17513 …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13City of Newburgh – Budget Review (B6-16-17)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Audits of Local Governments: The Audit Process
… position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are required by law to file a CAP with OSC and the State Education Department. Local … Governments: Fire Districts are required by law to file a CAP with OSC. Most other local governments are not required …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… could achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the period from … caps. For example, one MCO established a 10-month rental cap on apnea monitors, yet for one recipient the MCO paid … 64 extra rental payments for a monitor beyond the 10-month cap. Furthermore, we estimated potential cost avoidance for …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsProperty Tax Cap for Local Governments Webinar Presentation
This webinar will provide a general overview of the Property Tax Cap for Local Governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-local-governments-10-07-21.pdfProperty Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdfTown of Sidney – Budget Review (B4-14-19)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The Board should not … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as … by law, unless it adopts a local law to override the cap. … The purpose of our budget review was to determine …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Newburgh – Budget Review (B19-6-11)
… 2020 budget, the City will exceed its Constitutional Tax Limit (CTL); however, City officials indicated they … for Sale of Metered Water. Adopt a budget that includes a tax levy no greater than the CTL; and no greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11State Comptroller DiNapoli Releases Municipal Audits
… $75,039, and to the school district and library, $300,875. Tax exemptions disclosed in audited financial statements were … the board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 98 - 22
… of in village); (providing for, increasing or eliminating cap on in village) MUNICIPAL FUNDS -- Publicity Funds … in village); (providing for, increasing or eliminating cap on in village) VILLAGES -- Powers and Duties (establishment of, increase or elimination of cap for publicity fund) VILLAGE LAW, §4-412(1); MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-98-22City of Newburgh – Budget Review (B22-6-10)
… the general fund. The proposed budget does not include a tax overlay, which could potentially create a revenue shortfall in 2023. The proposed budget includes a tax levy of $23,630,768 which is $16,086 from exceeding the … a tax levy no greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. … …
https://www.osc.ny.gov/local-government/audits/city/2022/11/18/city-newburgh-budget-review-b22-6-10Property Tax Cap for Local Governments Webinar Presentation
Print out the Property Tax Cap for Local Governments Presentation to follow along with the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/property-tax-cap-local-governments-10-08-20.pdf