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Opinion 89-17
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 … whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17DiNapoli Releases July Cash Report
… lower than projections from the Enacted Budget. Spending for local assistance programs totaled $32.2 billion and was …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportDiNapoli Releases State Cash Report
… the Enacted Budget, according to the monthly state cash report issued today by New York State Comptroller Thomas P. … the case in many states. Other findings from the May cash report include: Consumption and use tax collections totaled … higher than last year at the same time. See the May cash report or go to: http://www.osc.state.ny.us/finance/cbr.htm …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. City … Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city officials did not effectively manage its … York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases Analysis of Enacted State Budget
… appropriations that leave broad discretion for use of funds with limited disclosure, including a new $475 million … liability. Other changes establish or authorize charitable funds for various public purposes at the state and local …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetGrowth in Local Sales Tax Collections Remains Strong in 2019 Due to Robust Second Half
Local sales tax collections in New York State totaled $18.3 billion in 2019 for a year-over-year increase of 4.7 percent.
https://www.osc.ny.gov/files/local-government/publications/pdf/growth-in-local-sales-tax-collections-second-half-2019.pdfTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
Determine whether the Board of Directors and Executive Administrator properly approved and monitored tax abatement and revolving loan projects.
https://www.osc.ny.gov/files/local-government/audits/pdf/tioga-county-2019-190.pdfImpact of the ‘Fiscal Cliff’ on New York State, December 2012
Absent Congressional action, significant revisions to federal tax and spending policies are scheduled to take effect in January 2013.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-cliff-2012.pdfReport on the State Fiscal Year 2018-19 Executive Budget, February 2018
Recent changes to the federal government’s spending and tax policies are driving immediate budgetary challenges for New York State.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2018-19.pdfLocal Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0214.pdfLocal Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2026-sales-tax-first-quarter.pdfDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… up their fiscal foundations,” DiNapoli said. “By focusing on ensuring structural budget balance, using realistic … to weather whatever financial challenges lay ahead. My office continues to support local governments by offering … counties, cities, towns and villages failed to file AFRs on time. For fiscal year 2023, 233 (14.8%) had not filed AFRs …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsDiNapoli: Local Sales Tax Collections Total $5.8 Billion, Up 3.2% in First Quarter
… year over year, while aggregate first quarter collections for counties and cities outside the city grew by 2.5%. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-local-sales-tax-collections-total-58-billion-32-first-quarterDiNapoli: Local Sales Tax Collections Total $6.1 Billion, Up 5.1% in First Quarter
… last year. Nine of the 10 regions in the state, including New York City, had a year-over-year increase in collections, … governments must be cautious in estimating this revenue.” New York City’s sales tax collections totaled over $2.8 … ranged from 0.5% (Mohawk Valley) to 5.8% (Central New York), with the Finger Lakes being the only region to see …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-local-sales-tax-collections-total-%2461-billion-up-51-percent-in-first-quarterCity of Yonkers – Budget Review (B24-6-6)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits … and expenses, which may not be available in future years. Does not include a specific appropriation for contractual …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6DiNapoli Releases Annual IDA Report
… recover after the pandemic. The tax breaks they provide do impact local taxes and should be looked at closely. …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-annual-ida-reportVillage of Suffern – Budget Review (B24-6-3)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/04/12/village-suffern-budget-review-b24-6-3Village of Suffern – Budget Review (B26-6-3)
… Finance Law Section 10.10 requires local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3Village of Suffern – Budget Review (B25-6-4)
… budget. Background The Village of Suffern is located in Orange County. Chapter 99 of the Laws of 2015 authorizes … to exceed $5 million to liquidate the accumulated deficits in the Village ’s general, water, sewer and capital projects … complies with the tax levy limit because it includes a tax levy of $12,079,830, which is within the limits …
https://www.osc.ny.gov/local-government/audits/village/2025/04/11/village-suffern-budget-review-b25-6-4