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Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… The Clerk did not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 … all tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor … manner. Key Recommendations The Clerk should: Maintain accounting records that properly document dates of …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Margaretville Central School District – Fund Balance (2015M-55)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … taxpayers. Such uses could include, but are not limited to, paying off debt, financing one-time expenditures and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025DiNapoli: Tax Cap Set at 2% in 2024
… Property tax levy growth will be capped at 2% for 2024 for local … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns and fire districts, …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-tax-cap-set-2-percent-2024Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… assistance Medicaid payments through the Department of Health. Calls by the President and some members of Congress for major changes to federal funding for health care and other programs are among the most notable …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansOpinion 92-20
… grounds on which the fair is to be conducted. July 6, 1992 Frederick R. Westphal, Esq., Town Attorney … Whether a town …
https://www.osc.ny.gov/legal-opinions/opinion-92-20DiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… State Comptroller Thomas P. DiNapoli. “The ultimate price of the coronavirus remains undetermined. What is clear is … to address our immediate needs, but we must be mindful of the bigger picture. Tax revenues will be substantially lower in the near term because of the pandemic, and likely well beyond. The state should …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesUpdate on New York’s Unemployment Insurance Trust Fund: Challenges Continue
… represent an additional annual federal tax payment of $21 per employee; compared to 2020, the new rate would represent … , December 10, 2020, at https://www.dllr.state.md.us/whatsnews/uiexprateeo.shtml ; Texas Workforce Commission, … , April 25, 2022, at https://www.house.leg.state.mn.us/sessiondaily/Story/17402 . 12 New York State Department of …
https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continueOpinion 90-39
… the limitations specified in article 11 of the Town Law (see Town Law, §§176[18], 179). That section further provides … Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … North Little Rock v Grahm , 278 Ark 547, 647 SW2d 452), or through the use of a formula measuring the total firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 90-37
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES -- Real Property (authority to sell for less than highest offer) … or public sale for the sale of unneeded village real property. A village may not accept the lower of two offers …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. Background The Oswego School District Public Library is located in Oswego County, and is …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Beacon City School District , Brookfield Central School District , Chenango … officials appropriated fund balance as a funding source for the past three years in amounts that were unnecessary and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-0Town of Farmersville - Town Clerk (2019M-49)
… a timely and accurate manner. Key Findings We reviewed 356 tax payments totaling $520,000 and found they were recorded … as required. Key Recommendations Record and remit all real property taxes and fees collected in a timely manner. Deposit …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 from … $327 in fiscal years ending in 2020. At the local level, property tax revenues are the largest single tax source overall. Nearly 66 percent of all property taxes in New York are collected by school districts. …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesDiNapoli: Tax Cap Set at 2% in 2023
… Property tax levy growth will again be capped at 2% for 2023 for local … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire districts, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… report found that average asking rents showed little change in the early stages of the pandemic, but began to fall …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… real property tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without … Key Recommendations Deposit real property taxes within 24 hours and remit them to the Supervisor weekly. Perform …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same … The tax cap, which first applied to local governments and school districts in 2012, limits annual tax levy … 8% for those with a June 30, 2024 fiscal year end. “School and local communities are still navigating the post-pandemic …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearTown of Amity - Town Clerk (2018M-183)
… accounted for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded … Key Recommendations Record, deposit and remit all real property taxes and fees intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183