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Real Property Tax Cap and Tax Cap Compliance
… Tax Cap Training These webinars provide a general overview of the Property Tax Cap for Local Governments and School … Presentation [pdf] Please visit The Academy for New York State's Local Officials page to view past webinars and for …
https://www.osc.ny.gov/local-government/property-tax-capOpinion 94-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … (Supervisor) on a weekly basis, as required by New York State Town Law (Town Law) Section 35. Instead, the Clerk made …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… Thomas P. DiNapoli today announced that after 16 years of distinguished service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York … Retirement Fund. DiNapoli also announced the appointment of Louis Dubin, a member of REAC since 2003, as the …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsESD Real Property Audit (2022-S-14) - Interactive Map
ESD Real Property Audit 2022S14 Interactive Map
https://www.osc.ny.gov/state-agencies/audits/esd-real-property-audit-2022-s-14-interactive-mapHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between three and five years of … be eligible for reimbursement, reported costs must comply with RCM requirements. For the fiscal year ended June 30, … Hawthorne did not disclose related-party transactions with three entities on its CFR, as required. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualTown of Waterford - Town Clerk Collections (2018M-265)
… and 2017 real property tax collections and documentation to substantiate the date real property taxes were received … manner. Maintain payment stubs and postmarked envelopes to support real property tax payments. Except as specified in … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2019/05/03/town-waterford-town-clerk-collections-2018m-265Opinion 98-4
… to of duties in connection with correction of errors) REAL PROPERTY TAXES AND ASSESSMENTS -- Correction of Errors (delegation of duties in connection with) REAL PROPERTY TAX LAW, §554; COUNTY LAW, §§369, 577, 600: If … established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Town of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited … initiate corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Opinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments in lieu of taxes); (issuance in anticipation of State aid paid on transition assessments) -- Tax Anticipation … (issuance of revenue anticipation notes in anticipation of State aid paid on transition assessments) LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Agricultural building exemptions that were granted for the construction of two buildings were not supported. As … The Assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … exemptions. Maintain documentation to support eligibility for all exemptions. Consult the Town’s attorney as to whether …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Town of Lysander - Real Property Tax Exemption Administration (2018M-221)
… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-lysander-real-property-tax-exemption-administration-2018m-221Town of Augusta - Real Property Tax Exemption Administration (2018M-230)
… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/01/24/town-augusta-real-property-tax-exemption-administration-2018m-230Town of Lenox - Real Property Tax Exemption Administration (2018M-242)
… [read complete report - pdf] Audit Objective Determine whether the Town … exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242Tax Exemption Administration In the Town of Islip
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-town.pdfNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… revenue. However, more work remains to achieve structure balance. In this current fiscal year, my office identified almost $5 billion in temporary resources … governments require serious discussion and solutions. My office will continue to examine local finances closely …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… March 2022 Since the onset of the COVID-19 pandemic, New Yorkers have seen how the fiscal and policy resources of … financial support for individuals, businesses and state and local governments, will continue to impact our … for the first time in the history of this report. For New York, funding levels for unemployment benefits, Medicaid, …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… acting to limit climate risk to the New York State Common Retirement Fund. About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest public pension fund in …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementIndustrial Development Agencies in New York State
… in New York. An IDA is a type of public benefit corporation that offers financial incentives, including … The goals of IDAs include increasing job opportunities and improving economic welfare within the municipality. Per … 2023. Users can change the fiscal year and click a region on the map to display more information on the IDAs in that …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-state