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Village of Endicott – Budget Review (B4-14-7)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4147 …

https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7

Property Tax Cap Retirement Exclusions – School Districts

View the Retirement Exclusion Percentage for School Districts

https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retire-exclusions-schools.pdf

Property Tax Cap for Villages Webinar Presentation

Download the presentation to follow along with the webinar video.

https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-21.pdf

Justice Court Fund: Advisories

… Monitoring Systems Demonstration Program (New York Laws of 2019, Chapter 145) September [pdf] - 2020 Legislative … Update Surcharge Cap Increase VTL 1809 (2) Termination of Suspension Fee Increase VTL 503 (2)(j-l)(i) New Surcharge … VTL 1809 (1) Reporting - Certification, No Activity, Term of Suspension Fee 2005 October [pdf] - 2005 Legislative …

https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisories

Village of Suffern – Budget Review (B19-6-3)

… located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the … approximately $2.2 million in water meter revenue and $2.5 million in sewer revenue. However, based on collections of … a tax levy of $12,281,362 which is $1,078,728 above the limit established by law. Key Recommendations The Village …

https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3

Rockland County – Budget Review (B21-6-12)

… expenditure projections in the County’s proposed budget for the 2022 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …

https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12

County of Rockland - Budget Review (B19-6-9)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2020 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … are reasonable. The County’s proposed budget includes a tax levy of $142,186,245. Key Recommendations The budget …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

DiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes

… under Public Law No: 119-21 at the beginning of July and how they may impact New Yorkers. While the bill made … under Public Law No 11921 at the beginning of July and how they may impact New Yorkers …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomes

Village of Washingtonville – Budget Review (B25-6-1)

… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … examination and recommendations. Key Findings The scope of our review was significantly limited by the lack of … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1

DiNapoli: 23 School Districts Designated in Fiscal Stress

… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal stress in 2021, but the operational issues caused by the pandemic …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stress

Property Tax Cap Inflation and Allowable Levy Growth Factors For Prior Years

Property Tax Cap Inflation and Allowable Levy Growth Factors Fiscal Years 2012 - 2015

https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation-and-allowable-levy-growth-factors-prior-years.pdf

Schroon Lake Central School District – Financial Condition (2014M-145)

… Lake and North Hudson in Essex County and the Town of Chester in Warren County. The District is governed by the …

https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145

State Agencies Bulletin No. 1048

… cap of $900 and allow the .9% to be deducted from the full salary. Agency Actions Notify affected employees. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1048-removal-dues-and-agency-shop-fee-cap-grade-038-employees-represented

City of Newburgh – Budget Review (B19-6-11)

Determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 2020 fiscal year are reasonable

https://www.osc.ny.gov/local-government/audits/city/2019/11/15/city-newburgh-budget-review-b19-6-11

Town of Windsor – Capital Project (2025M-52)

… stored inside. The Town secured funding totaling $7.5 million to construct a new highway garage and began reconstruction in 2022 at a total cost of $6.7 million. Audit Summary Although three Project construction …

https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52

Steuben County – Financial Management (2025M-127)

… The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 million. The general and road funds are primarily funded by sales tax (general fund …

https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127

Property Tax Cap for Local Governments Webinar Presentation

This webinar will provide a general overview of the Property Tax Cap for Local Governments.

https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-local-governments-10-07-21.pdf

City of Yonkers – Budget Review (B17-6-11)

… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … determined that the City’s adopted budget for fiscal year 2017-18 and the related justification documents are in … year overtime costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2017-18 …

https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11