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Required Reporting
… Handbook [pdf] Justice Court Advisories Real Property Tax Cap and Tax Cap Compliance Constitutional Tax Limit Foreign Fire …
https://www.osc.ny.gov/local-government/required-reportingTown of Mentz – Board Oversight (2016M-403)
… for the town-outside-village highway fund, and the 2016 tax levy exceeded the property tax cap for that year by $4,260. The Board did not perform annual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Local Government – 2022 Financial Condition Report
… Local Revenue Sources Remained Fairly Stable Real property tax revenues were mostly unaffected by COVID-19 in local … source for counties (33.6 percent in LFY 2020). Property Tax – Allowable Levy Growth Is Increasing Again After a Decline Generally, the property tax cap limits levy increases to the lesser of 2 percent or the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentResources for Local Officials
… Local Fiscal Recovery Funds Guidance: Guidance on Use of Funds, Reporting Requirements, Distribution Process and Contact Information from the State Division of the Budget Accounting Guidance from the Office of the State Comptroller [pdf] Constitutional Debt Limit …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… with absentee ballots. The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to … vote, highlighting the risk that school districts take on when advancing a budget to the voters that exceeds the tax …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownCentral Square Central School District - School District Website (S9-19-29)
… report - pdf ] Audit Objective Determine whether the Central Square Central School District (District) used its … interested parties from readily accessing and reviewing documents to make informed decisions. Officials did not post … tax report card. Should enhance transparency by: Posting all audit reports, CAPs and comprehensive budget-to-actual …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/central-square-central-school-district-school-district-website-s9-19-29City of Mount Vernon – Budget Review (B21-6-3)
… unknown liabilities could be underestimated. The City’s tax overlay may not be sufficient to cover the amount of … and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax … Because the City has not filed its 2020 or 2021 tax cap forms, the City cannot be certain that the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Haldane Central School District - School District Website (S9-19-32)
… A final annual budget or a comprehensive appended property tax report card. Comprehensive budget-to-actual results or … Final annual budget and a comprehensive appended property tax report card. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/haldane-central-school-district-school-district-website-s9-19-32Town of German – Supervisor’s Records and Reports (2023M-54)
… filed the annual financial report (AFR) and the tax cap form late with the Office of the New York State … monthly financial reports to the Board. File AFRs and tax cap forms as required. Annually audit the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Otego-Unadilla Central School District - School District Website (S9-19-26)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the … the District needed to both increase real property taxes and use appropriated fund balance to close projected … budget gaps. As a result, more real property taxes were levied than needed. The Board did not adopt realistic …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27DiNapoli Releases Analysis of Executive Budget
… Despite projections for healthy gains in tax receipts and continued growth in the economy, the State … the local share of certain Medicaid costs to the property tax cap. It is unclear how the budget proposals or any …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Local Governments Levy $36.6 Billion in Property Taxes
… in New York levied a total of $36.6 billion in property taxes in 2019 – an increase of 2.4 percent over 2018, according to a report released today by State Comptroller Thomas P. DiNapoli. Annual property tax … Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-governments-levy-366-billion-property-taxesProperty Tax Cap: Retirement Exclusions – Local Governments
Property Tax Cap Retirement Exclusions – Local Governments
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/retirement-exclusions-for-local-governments.pdfProperty Tax Cap Summary of the Legislation
Property Tax Cap Summary of the Legislation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/legislationsummary.pdfCity of Newburgh – Budget Review (B20-6-12)
… shortfalls based on revenue estimates for sales and use tax. Budgeted overtime funding for firefighters ($1.2 … have exhausted at least 92.2 percent of its Constitutional Tax Limit (CTL). If the adopted levy increases to above 100 … a tax levy no greater than the tax levy limit (tax cap), unless a local law is adopted to override the limit. …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12State Agencies Bulletin No. 648
… generated. Effective Date(s) The Cash Advance Payment ( CAP ) will be processed in Pay Period 10L, paychecks dated … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01-0State Agencies Bulletin No. 648-A
… overpayments. Effective Date(s) The Cash Advance Payment ( CAP ) will be processed in Pay Period 10L, paychecks dated … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/648-cash-advance-payment-eligible-employees-represented-nyscopba-bu01Property Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … located must comply with the New York State Property Tax Cap. The Office of the State Comptroller (OSC) approved more …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to exceed …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231