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What 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 the … two percent or the rate of inflation. (Individual property tax bills are based on various factors, and they may increase …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 91-48
… however, has held that an application for a building permit and subsequent issuance thereof constitutes a … a plat, exemption form a plat or official map, license or permit must state the name, residence and the nature and …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 94-29
… §1118: The fee provisions of CPLR, §8022 are applicable to appeals from orders of the Family Court in juvenile … indigent spouse, unless the Court has permitted the spouse to proceed as a "poor person". This is in reply to your inquiry in which you requested an opinion regarding …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Museum or Military Abandoned Property
… These items are listed on our website for 180 days. If no one comes forward to prove ownership to the property prior to or within 30 days after the listing, the museum acquires title to the property. We also list military awards, medals or decorations …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Comptroller DiNapoli Releases Municipal & School Audits
… totaling approximately $1.1 million despite having planned for operating deficits totaling $1.3 million. As a result, … in the general, water and sewer funds. Lastly, the budgets for the 2022-23 through 2025-26 fiscal years did not comply … auditors determined officials did not seek competition for purchases totaling $664,748. Specifically, village …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Privacy and Security of Student Data
… all laws and regulations regarding the privacy and security of students’ data. The audit covered the period from March 2020 through September 2025. About the Program NYCPS, previously known as the New … can take steps to increase controls over the privacy and security of student data and strengthen its overall security …
https://www.osc.ny.gov/state-agencies/audits/2026/04/23/privacy-and-security-student-dataDiNapoli and Brooklyn Borough President Antonio Reynoso Op-Ed: New York Mothers Should Not Be Dying in Childbirth in 2025
… had a 33% increase in maternal deaths from 2018 to 2021. For every 100,000 live births in our state, there were 18.5 … more accountable when protocols are implemented. For instance, the New York State Maternal Mortality Review … of birthing hospitals had implemented a standard protocol for anesthesiologists and obstetricians to follow when a …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-and-brooklyn-borough-president-antonio-reynoso-op-ed-new-york-mothers-should-not-be-dyingDiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… outbreak in nursing homes, according to a follow-up report released today by New York State Comptroller Thomas P. … COVID19 outbreak in nursing homes according to a follow up report released today by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesDiNapoli, Stringer Lead Investors Calling on Olympic Sponsors to End Their Silence, Defend Russian LGBT Rights
… World, First Affirmative Financial Network, Sisters of St. Francis of Philadelphia, Unitarian Universalist Association, …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-stringer-lead-investors-calling-olympic-sponsors-end-their-silence-defend-russian-lgbtOpinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) GENERAL CONSTRUCTION LAW, §60; …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development … 2021 according to State Comptroller Thomas P DiNapolis annual report …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportCompliance With Jonathan's Law
… non-verbal autistic and developmentally disabled boy, died while in the care of a State facility operated by the … and documents related to reportable incidents within 21 days of either the conclusion of the investigation or the … the burden to obtain information on qualified persons, who may not always be aware of their rights to this …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawTown of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… audit period to January 1, 2022 to review certain balance sheet accounts and reviewed the Town’s 2020 through 2024 … and the records. Provide the Board with monthly balance sheet reports that would have identified an imbalance between …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47State Comptroller DiNapoli Releases Municipal & School Audits
… of the city’s revenue and expenditure projections. As of Dec. 31, 2022, unassigned fund balance in the general, water, … collections totaling $238,032 did not indicate the form of payment (cash or check). Auditors found 358 collections totaling $537,175 did not indicate the date of receipt. Therefore, officials and auditors could not …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… during the pandemic. Attrition outpaced new hiring between Jan. 1, 2012, and Jan. 1, 2021. After a low for this period of roughly 5,700 in 2012, new hires peaked at 13,483 on Jan. 1, 2019, and then decreased to 7,435 in 2021. Report New …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021State Agencies Bulletin No. 563
… employee’s choice to support academic program enrichment, student scholarships, faculty career development and new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesState Comptroller DiNapoli Statement on MTA 2023 Budget
… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetState Comptroller Thomas P. DiNapoli Statement on Gov. Hochul's State of the State Address
… strong fiscal footing. These are positive developments for New York as we begin 2022, but my office has also … "The pandemic is stretching into a third year and the need for real, hands-on leadership is crucial at this point in our …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-thomas-p-dinapoli-statement-gov-hochuls-state-state-addressLocal Sales Tax Sharing in New York State
… is an interactive visualization that includes a thematic map highlighting the share of sales tax revenue that counties …
https://www.osc.ny.gov/local-government/local-sales-tax-sharing-new-york-statePlanning Resources
… Process [pdf] Personal Service Cost Containment [pdf] On Demand Webinars Understanding the Budget Process Budgeting … Multiyear Financial Planning [pdf] Reserve Funds [pdf] On Demand Webinars Multiyear Financial Planning Multiyear … Multiyear Capital Planning [pdf] Capital Assets [pdf] On Demand Webinars Multiyear Capital Planning Multiyear …
https://www.osc.ny.gov/local-government/resources/planning-resources