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Message from the Comptroller – 2021 Financial Condition Report
… State Fiscal Year (SFY) 2020-21 will long be remembered for the disruption caused by the COVID-19 pandemic and for the resilience demonstrated by New Yorkers in responding to the multitude of challenges. The … State of New York’s financial condition for the first of what will be multiple years affected by COVID-19. My hope is …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerOpinion 88-47
… You ask whether a six-year statute of limitations would bar the enforcement of outstanding village tax liens for 1966 … Harbor … Whether a sixyear statute of limitations would bar the enforcement of outstanding village tax liens for 1966 …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Town of Almond - Tax Collection (2019M-188)
… did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including campsite rentals), real property taxes … Treasurer (Treasurer) each week, as required by law. For example, the Clerk collected taxes totaling $951,513 …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Opinion 96-2
… -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS … Districts (authority of village to charge library district with proportionate share of tax refund) REAL PROPERTY TAXES … (authority of village to charge library district with proportionate share of tax refund) VILLAGES -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-2New York’s Economy and Finances in the COVID-19 Era
… Again? New Yorkers’ average student loan balance rose by 3.9 percent from the previous year to $37,600 as of June … 20.1 percent since 2016. The average balance owed by New Yorkers was 5 th highest among the states. The table … borrowers in New York and other states. Student Loan Debt by State, 2020 (Table) Average Amount Owed Percentage of …
https://www.osc.ny.gov/reports/covid-19-january-7-2021Town of Wellsville – Budgeting (2021M-112)
… practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers … budgets that more appropriately levy real property taxes for each general and highway fund. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Personal Income Tax Refunds and Property Tax Credits-Final Report 2020-BSE08-01
Personal Income Tax Refunds and Property Tax Credits-Final Report 2020-BSE08-01
https://www.osc.ny.gov/files/state-agencies/audits/2020/pdf/bse-dtf-refunds-credits-2019-final-report-12-30-2020.pdfDiNapoli: SFY 2022-23 Tax Collections Outperform Projections; Fall Below Previous Year
… of 2022. “The financial position of the state remains on a solid footing, for now,” DiNapoli said. “While tax …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-sfy-2022-23-tax-collections-outperform-projections-fall-below-previous-yearOversight of the Agricultural Assessment Program
… to the error that affected the AAV used in arriving at agricultural property assessments and the related …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… ranks among the best in the nation, and New York is one of a handful of states that offer state tax relief. … expenses, books and supplies. The program offers two plans that individuals can enroll in, the Direct Plan and …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli: School District Tax Levy Cap at 2%
… in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2%. School districts may override the cap with 60% voter approval of their budget. DiNapoli’s office calculated the inflation …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percentTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipDiNapoli Finds Slow Property Tax Growth for Local Governments
… DiNapoli’s report notes that many local governments have cut programs and staff, diminished rainy day funds, deferred maintenance and capital purchases or cut public services. For example, between FYE 2009 and 2013, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… “Governor Hochul introduced her executive budget while many New Yorkers continue to struggle to make ends meet and … of a recession grow. Inflation is still too high, and New York still has not regained all the jobs lost during the … tax collections remain relatively strong, exceeding the Division of Budget’s mid-year projection by $7.7 billion …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Administration and Collection of … the Program The Real Estate Transfer Tax (RETT), enacted in 1968 under Tax Law Article 31 as a tax on the transfer of … all State counties submitted RETT information in hard copy form (vs. electronic submission) at the time of our audit, of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentDiNapoli: Federal Data Shows New York's Losses in Fourth Grade Math and Reading Scores Are Double National Average
… how the pandemic negatively affected student performance in New York. In response, he urged New York school districts to assess their plans for spending federal pandemic funds and to target funds … hurt New York’s students. Academic losses were greater for younger students, with fourth grade scores dropping more …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-data-shows-new-yorks-losses-fourth-grade-math-and-reading-scores-are-double-nationalCity of Yonkers – Budget Review (B20-6-6)
… funding of $641.2 million for the Yonkers Public Schools (District) and $593.6 million for the City. The 2020-21 budget …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6DiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… programs receiving property tax exemptions of up to 80% for which they may be ineligible, according to an audit by … P. DiNapoli. “New York state offers a property tax break for landowners who commit to protect their private forest … submit and follow a DEC-approved forest management plan for their property to promote healthy forests and increase …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-properties