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Opinion 2001-6
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (purchase of personal … a multi-company fire department must be turned over to the companies comprising the department and used for the benefit …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Foreign Fire Insurance Report Filing
… with the completion of the annual report form, please call our office at 1-866-321-8503, option 4 or (518) 408-4934. The NYS Department of Financial Services maintains a list of …
https://www.osc.ny.gov/local-government/required-reporting/foreign-fire-insurance-report-filingProperty Tax Cap Overview of the Role of the Office of the State Comptroller
Property Tax Cap Overview of the Role of the Office of the State Comptroller
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/overview.pdfLocal Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
Local Sales Tax Collection Growth Slows to 3 Percent in 2014; Slowest Growth Since 2009
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0215_0.pdfTown of North Salem - Agricultural Exemptions (2018M-194)
Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-salem-194.pdfCounty of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … officials will have to find another source of revenue to cover this shortfall. The County’s proposed 2015 budget …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… Property tax levy growth for school districts will be capped at 1.23 percent, down … financial impact of the COVID-19 pandemic, combined with a levy growth rate of 1.23 percent and below 2 percent for … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… Comptroller Thomas P. DiNapoli. DiNapoli’s auditors found a range of problems from lowering job creation goals after … and invoice receipts for qualified investments. Companies need to meet at least 75 percent of the agreed-upon … 25 sampled companies for participation in the program and does not follow its own protocol for scrutiny of …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… statement ) will be voted on at Wynn's annual meeting tomorrow. "Corporate spending on political causes is …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingCity of Yonkers – Budget Review (B23-6-5)
… general fund budgeted appropriations. This amount may exhaust the current amount budgeted, leaving a limited … of the District’s budgeted appropriations. This amount may exhaust the current amount budgeted, leaving a limited …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5DiNapoli: Local Sales Tax Collections Grew 12.7% to $22.1 Billion in 2022
… quarter (5.3%) and fourth quarter (4.5%) growth were a bit stronger, year-over-year collections may be returning to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-local-sales-tax-collections-grew-127-221-billion-2022DiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… $3.7 billion, or 4.7 percent, from the previous year to $75.6 billion, according to the year-end state cash report released today by State … go to: http://www.osc.state.ny.us/finance/cbr.htm Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19DiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… State Fiscal Year (SFY) 2022-23 totaled $111.7 billion, $2.9 billion higher than the forecast released by the Division … phase-in of the middle-class tax rate cuts, and financial market volatility over the course of 2022. “The financial … from March to April, including $1.8 billion of state share payments. Report March Cash Report Track state and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearOpinion 97-4
… of the City of Glen Cove is governed by chapter 796 of the Laws of 1980. Insofar as it relates to the … expenditure of foreign fire insurance tax moneys, chapter 796 provides: Such taxes shall only be used for the care and …
https://www.osc.ny.gov/legal-opinions/opinion-97-4DiNapoli: Local Governments Challenged by Slow Revenue Growth
… trained more than 10,000 local government officials and staff. The audits identified nearly $49 million in cost …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthVillage of Suffern – Budget Review (B17-6-8)
… expenditure projections in the Village’s proposed budget for the 2017-18 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2017/04/20/village-suffern-budget-review-b17-6-8Town of Humphrey – Financial Management (2013M-116)
… primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the general and highway fund budgets … underestimate sales tax revenues. In addition, on an annual basis, the Board appropriates fund balance as a … funds have increased even further in the general fund. Key Recommendation Develop and adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Unified Court System Bulletin No. UCS-247
… 2017 Salary Increase for Bargaining Units 86, 87, 88 and CT, and provide instructions for payments not processed … Non-Judicial Employees Bargaining Units 86, 88, CT Civil Service Employees Association Bargaining Unit 87 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-247-april-2017-retroactive-salary-increases-bargaining-units-86-87Division of Housing and Community Renewal Bulletin No. DH-94
… (Grade 001-032) As of the date of this bulletin, there are no positions with a Pay Basis Code of HRY. Control-D Report … be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… tax collections totaled $11.9 billion in the first half of 2025, an increase of 3.7% ($423 million) compared to the same … growth in collections during the first half of 2025 almost doubled that for the same period last year (1.9%) … counties that had decreases in first-half collections, St. Lawrence saw the steepest decline at -5.7%, followed by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-year