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Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capXVI.3.A Financial Statements – XVI. Financial Reporting
… State's official Annual Report. It is comprehensive in the depth and breadth of its reporting detail and provides full … Letter of Transmittal Financial Overview Organization Chart Names of Selected State Officials FINANCIAL SECTION …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsDiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewIsland Trees Union Free School District – Overtime (2016M-389)
… the District’s use of overtime for the period July 1, 2015 through June 30, 2016. Background The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s multiyear planning … 1, 2015 through January 12, 2017. Background The Town of Italy is located in Yates County and has a population of … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… [read complete report - pdf] Audit Objective Determine whether the Assessor … 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the County …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… [read complete report - pdf] Audit Objective Determine whether the Assessor … 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. … Incorrectly calculated granted exemptions. Did not report the transfer of all property with exemptions to the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Central Valley School District - Separation Payments (2018M-153)
Central Valley School District Separation Payments 2018M153
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… head mechanic should ensure: Accurate fuel inventory and delivery records are maintained on a daily basis. Mileage … vehicle fuel consumption. The storage tanks are inspected monthly. The Supervisor of Transportation and Business …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… West Buffalo Charter School Payroll 2018M72 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… 1, 2013 through September 11, 2014. Background The Union Center Fire Company, Inc. is incorporated under New York … Union Center Fire Company Inc Internal Controls 2014M303 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303State Agencies Bulletin No. 130
… Agency Processing Agency may need to start or cancel a deduction for an employee with this code, using the Gen …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Comptroller DiNapoli Releases Audits
… Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid recipients receive necessary … Metropolitan Transportation Authority – Long Island Rail Road – Non-Revenue Service Vehicles and On-Rail Equipment (2020-S-29) The Long Island Rail Road (LIRR) has an inventory of 1,034 fleet vehicles – cars, …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… a sample of 21 totaling $763,413 required by school policy to be competitively purchased. Credit card charges were not … and conflicting responsibilities enabled two directors to each control all aspects of the procurement process, … at select areas, which students, staff and the public may have access to and could consume water from, were not sampled …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $356,610 (92%) did not comply with village policy. For example: transactions totaling $39,093 did not have any … employment agreement indicating he was not eligible to receive overtime payments. In addition, one employee was … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or district policy. Town …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this transition and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerOpinion 88-67
… 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. CONFLICTS OF INTEREST -- Legal Services (law … Whether the appointment of the mayors law partner would result in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-67