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Oversight of the Nourish New York Program
… The COVID-19 pandemic revealed weaknesses in the State’s food supply system and caused serious economic hardships for farms and agribusinesses. Further, food insecurity remains a reality for many New York … a temporary program in May 2020 in response to disrupted food supply chains during the pandemic – the purpose of which …
https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-programProperty Tax Caps: Background and Trends
Property Tax Caps: Background and Trends
https://www.osc.ny.gov/files/local-government/publications/pdf/propertytaxcaps08.pdfTown of North Salem - Agricultural Exemptions (2018M-194)
… for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. … Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper … not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption amount was …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsDiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… The number of full-time local government workers employed outside of New York City shrank 7.9% from 491,102 to 452,298 from … nation as a whole, which saw a 2% increase in the number of full-time employees over this 15-year period. Local … The number of fulltime local government workers employed outside of New …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007DiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… the audit determined that some local administrators did not apply to HCR for COVID-19 relief funds because of the … oversight on some of the local administrators that did get funding to ensure they were monitoring contractors …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… so far during the COVID-19 pandemic, largely as a result of tax revenue from the financial services sector, but the … by leaning on one-time measures, but a prolonged period of economic weakness would require recurring, and more … 0.2 percent, an improvement from its previous projection of negative 12.9 percent. The city estimates a $632 million …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 88-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … TAXES AND ASSESSMENTS -- Enforcement (applicability of general statutes of limitations to lien enforcement) REAL … Whether a sixyear statute of limitations would bar the enforcement of outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-88-47DiNapoli: State Tax Receipts Exceed Initial Projections By $7.2 Billion Through First Six Months
… forecast (May estimates) by $7.2 billion through the end of September, according to the monthly State Cash Report … were $1.8 billion greater than forecast by the Division of the Budget (DOB) in the First Quarter Update to the … halfway through the fiscal year are an encouraging sign of economic recovery,” DiNapoli said. “This provides an …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-state-tax-receipts-exceed-initial-projections-72-billion-through-first-six-monthsTown of Greenville – Tax Collector (2020M-81)
… Law (Town Law). The Tax Collector’s records included an unidentified bank balance of $4,637 as of January 1, 2018 and … County Treasurer in accordance with Town Law. Identify the unidentified outstanding bank balance, properly account for …
https://www.osc.ny.gov/local-government/audits/town/2020/10/23/town-greenville-tax-collector-2020m-81Sales Tax Vendor Registration Practices
… Objective To determine whether the Department of Taxation and Finance (Department) has taken steps to … have done so. The audit covered vendors with a Certificate of Authority that was active at any time during the period … 1, 2018 to August 5, 2020 and their application status as of November 20, 2020. About the Program The Department is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesCity of Glen Cove – Budget Review (B7-16-12)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71612 …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12DiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also … services efficiently as they face the difficult task of managing costs that continue to rise.” The 2% allowable …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentNew York’s Economy and Finances in the COVID-19 Era
… Financial Insecurity for New Yorkers Nearly 30 percent of all New York households expect a loss of employment income within the next four weeks, according to … Bureau’s Household Pulse Survey. Among other indicators of continuing financial struggles, nearly a quarter of New …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Town of Milan - Town Clerk/Tax Collector (2018M-257)
… $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial report, … 2015-N-1 ). About the Program The New York City Department of Finance (DOF) is responsible for assessing all real … To determine the extent of implementation of the ten recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followCity of Yonkers – Budget Review (B19-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… values declined for many condos, co-ops and rental apartments due to the pandemic, property tax bills continued … apartments, including rent stabilized units or those in a building receiving a tax exemption. Market value increases … directly, property taxes represent a large cost to the building owner which is often passed on to renters. During …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… Local governments in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to a report released … revenue source for local governments, making up 43 percent of revenues in 2018. In 2012, the state implemented a 2 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxes