Search
Opinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… Chair (Assessor) properly administered select real property tax exemptions. Key Findings The Assessor did not properly …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… in our initial report, Selected Controls Over the Property Tax Assessment Process ( 2015-N-1 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followTown of Richford - Town Clerk/Tax Collector (2019M-236)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner. Key Findings Real Property Taxes totaling $1,443,876 and Clerk fees totaling … or Treasurer in a timely manner. Forty-five real property tax receipts totaling $690,961 were deposited from …
https://www.osc.ny.gov/local-government/audits/town/2020/03/27/town-richford-town-clerktax-collector-2019m-236DiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… State tax receipts totaled $34.4 billion through the first quarter … Enacted Budget Financial Plan should be a priority.” State Tax Collections Through June 30 (in millions of dollars) … time, reflecting, in part, an influx of federal pandemic relief funds, and $3.8 billion higher than projected, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionOpinion 95-15
… of a school district in relation to a public library are set forth generally in article 5 of the Education Law … defining the term "school authorities"). The taxes are levied upon the taxable real property within the school … any taxes of the municipal corporation or special district are refunded. The term "tax levying body" as used in section …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Sales Tax Vendor Registration Practices
… ensure that persons who are required to register as sales tax vendors, including those with no physical presence in the … Tax Law (Law) impose a tax on sales of tangible personal property and certain services, with some exemptions, and … have both sold more than $500,000 of tangible personal property that was delivered in New York and conducted more …
https://www.osc.ny.gov/state-agencies/audits/2021/10/14/sales-tax-vendor-registration-practicesTown of Holland - Real Property Tax Exemptions (2018M-232)
… - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… as required, to ensure the exemptions remained in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Eden - Real Property Tax Exemptions (2018M-231)
… or obtain annual renewal documentation as required, to ensure the exemptions were in compliance with State or …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties tested with …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions lacked supporting documentation necessary for the Assessors to determine that the building was … fide agricultural or horticultural production carried on for profit. The Assessors did not review the exemptions …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207State Fiscal Year 2022-23 Enacted Budget Analysis
… Tax Credit creates a non-refundable tax credit against NYC business income tax liability for businesses that provide …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisDiNapoli: Drastic State Revenue Shortfall in April
According to the monthly cash report by Comptroller DiNapoli significant revenue declines occurred for New York in April as a result of the COVID19 pandemic
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-drastic-state-revenue-shortfall-aprilProperty Tax Cap Formula for Determining Tax Levy Limit: School Districts
Property Tax Cap Formula for Determining Tax Levy Limit: School Districts
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/formula_0.pdfTown of Ulster – Town Assessor (2016M-361)
… of Audit The purpose of our audit was to review the Town’s property tax exemption process for the period January 1, 2015 through … The Tax Assessor did not properly grant and monitor property tax exemptions. The Tax Assessor did not file …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361DiNapoli Report Examines Troubling Child Poverty Trends
… A new report by State Comptroller Thomas P. DiNapoli details … “A staggering number of children live in poverty in New York,” DiNapoli said. “Research shows that poverty presents …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… have helped balance the budget through fiscal year 2025, sizable budget gaps exist in the outyears. Finding new … Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: Fewer School Districts Overriding Tax Cap
… have also resulted in some large year-to-year fluctuations for some districts. For example, one district’s allowable levy limit was 21.7 … include: Property taxes are the major revenue source for school districts outside of New York City. In 2013, these …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure … or maintain the documentation. Of the 278 property tax exemptions totaling $6.2 million, we reviewed 58 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66