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Tax Exemption Administration - Town of Brookhaven

To determine whether the Town Assessor properly administered select real property tax exemptions.

https://www.osc.ny.gov/files/local-government/audits/pdf/brookhaven-town.pdf

Tax Exemption Administration - Town of Babylon

To determine whether the Town Assessor properly administered select real property tax exemptions.

https://www.osc.ny.gov/files/local-government/audits/pdf/babylon-town.pdf

Tax Exemption Administration - Town of Huntington

To determine whether the Town Assessor properly administered select real property tax exemptions.

https://www.osc.ny.gov/files/local-government/audits/pdf/huntington-town.pdf

Oswego 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-397

Opinion 91-16

… same rate as that provided by law for the publication of notices pursuant to the civil practice law and rules … which municipal officers are required to pay for official notices and advertisements authorized or required by law to … Public Officers Law, §70-a generally applies to official notices of municipalities, because of the specific reference …

https://www.osc.ny.gov/legal-opinions/opinion-91-16

Local Government – 2021 Financial Condition Report

… of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total … a Decline Generally, the property tax cap law limits levy increases to the lesser of 2 percent or the rate of … classes. While local governments did not see significant increases in fiscal stress in 2020, there are still risks to …

https://www.osc.ny.gov/reports/finance/2021-fcr/local-government

State Comptroller DiNapoli Releases Municipal & School Audits

… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly … 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits

Opinion 94-18

… -- Powers and Duties (conveyance for nominal consideration to private not-for-profit corporation) CONSTITUTIONAL LAW -- … for the members of a village volunteer fire department to form a not-for-profit corporation constituting the …

https://www.osc.ny.gov/legal-opinions/opinion-94-18

Planning Resources

… Record Forms [.xlsx] Planning and Budgeting Understanding the True Costs of Services Webinar Presentation [pdf] … Find …

https://www.osc.ny.gov/local-government/resources/planning-resources

DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt

… $3.5 billion since last reported in 2013, with state and local authorities reporting nearly $60 billion in … Thomas P. DiNapoli. Meanwhile, the combined debt of state and local authorities topped a quarter of a trillion dollars. “Public authorities borrow and spend billions of dollars outside the state budget,” …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debt

DiNapoli: 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-2023

DiNapoli: 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-year

Village of Monticello – Financial Condition (2020M-107)

… has exhausted nearly 100 percent of its constitutional tax limit. The Village has significant infrastructure needs … financial condition. Monitor the Village’s constitutional tax limit to ensure real property tax levies do not exceed it. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107

DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities

… on Learning Loss from COVID-19 Fiscal Stress Monitoring System - School Districts: School Year 2019-20 Results; …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-priorities

City of Poughkeepsie – Budget Review (B6-17-1)

… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … appropriations also include $1.6 million in unsupported allocations to other City departments for overhead services. …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

State Comptroller DiNapoli Releases State Audits

… in personal service costs. State Education Department: Susan E. Wagner Preschool, Compliance with the Reimbursable …

https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits

Opinion 91-41

… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …

https://www.osc.ny.gov/legal-opinions/opinion-91-41

DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year

… be capped at 1.23 percent, down from 1.81 percent last year, according to data released today by State Comptroller … rate of 1.23 percent and below 2 percent for the second year in a row, means they must examine their budgets more … will be capped at 123 percent down from 181 percent last year according to data released today by State Comptroller …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-year