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Worcester Central School District – Unassigned Fund Balance (2016M-1)
… July 1, 2014 through November 16, 2015. Background The Worcester Central School District is located in the Town of … County and the Towns of Decatur, Maryland, Westford and Worcester in Otsego County. The District, which operates one … Worcester Central School District Unassigned Fund Balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/worcester-central-school-district-unassigned-fund-balance-2016m-1Wells Central School District – Financial Condition Management (2017M-70)
… July 1, 2013 through November 30, 2016. Background The Wells Central School District is located in the Towns of Arietta, Lake Pleasant, Hope and Wells in Hamilton County. The District, which has … Wells Central School District Financial Condition Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/wells-central-school-district-financial-condition-management-2017m-70Island Park Union Free School District – Information Technology Asset Management (2016M-270)
… The Island Park Union Free School District is located in the Village of Island Park in Nassau County. The District, … physical IT inventory count, immediately identify or tag IT assets as District property upon receipt or … action for missing equipment, and to immediately tag IT assets and record them in the inventory system. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/31/island-park-union-free-school-district-information-technology-assetTown of Hamden – Financial Condition (2013M-86)
… 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises five … not properly monitored budgets and managed fund balance in the general fund. The Board has consistently relied on … Town resources. Although fund balance has rebounded some in 2012, there has been a steady decline of 69 percent in …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year are reasonable. Background … revenue and expenditure projections in the proposed budget are reasonable. Village officials appropriately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Dayton – Financial Condition (2013M-90)
… action to maintain financial stability. As a result, the highway town-wide fund has a deficit and the general and highway town-outside-village funds have unexpended surplus … the accounting records to properly reflect the amount the highway town-wide fund owes the highway town-outside-village …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Opinion 95-8
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of forfeiture moneys) COUNTY TREASURER -- Powers and Duties (custody of forfeiture … COUNTY LAW, §§550, 700: Forfeiture moneys distributed to a claiming authority or claiming agent under section …
https://www.osc.ny.gov/legal-opinions/opinion-95-8DiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that close on Dec. 31 will be capped at 2 percent for the 2019 fiscal year, … to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that allows … Property tax levy growth for local governments with fiscal years that close on Dec 31 will be capped at 2 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019DiNapoli: Tax Cap Remains at Two Percent for 2020
… Thomas P. DiNapoli. This figure affects the tax cap calculations for all counties, towns, fire districts, 44 … remain vigilant when crafting their budgets.” The tax cap, which first applied to local governments in 2012, limits … a provision that allows municipalities to override the tax cap. During the 2014 through 2018 fiscal years, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020DiNapoli: Under New Tax Cap Calculation, School District Tax Levy Growth Near Zero
… local governments can rely on available reserve funds to bridge the gap, others may need to take a hard look at … DiNapoli estimates the state’s school districts (excluding New York City and the Big Four city school districts) will … factor was 1.62 percent. Similarly, the 10 cities in New York with fiscal years ending June 30, will have about …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-under-new-tax-cap-calculation-school-district-tax-levy-growth-near-zeroReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2020
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2020
https://www.osc.ny.gov/files/local-government/data/excel/2020-school-districts.xlsxTown of North Salem - Agricultural Exemptions (2018M-194)
Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-salem-194.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2002
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2002
https://www.osc.ny.gov/files/local-government/data/pdf/2002orpt.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2003
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2003
https://www.osc.ny.gov/files/local-government/data/pdf/2003table3.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2004
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2004
https://www.osc.ny.gov/files/local-government/data/pdf/2004table3.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2005
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2005
https://www.osc.ny.gov/files/local-government/data/pdf/2005table3.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2006
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2006
https://www.osc.ny.gov/files/local-government/data/pdf/2006table3.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2007
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2007
https://www.osc.ny.gov/files/local-government/data/pdf/2007table3.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2008
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2008
https://www.osc.ny.gov/files/local-government/data/excel/2008table3.xls