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Town of Covington – Tax Collection Remittance (P1-24-24)
… and penalties to the Supervisor, which were collected for late real property tax payments. Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2025/01/03/town-covington-tax-collection-remittance-p1-24-24-0Town of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's … The Town improperly budgeted and allocated sales tax revenue, resulting in Town taxpayers with real property …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… (Supervisor) maintained timely, complete and accurate accounting records and reports to allow the Town Board … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an … file AFRs timely. Adopt balanced budgets with appropriate real property tax levies that ensure equity among tax bases. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185City of Glen Cove – Budget Review (B7-15-17)
… in the 2016 proposed budget from the sale of waterfront property and City officials were unable to provide any … insufficient appropriation of $315,000 for the payment of tax certiorari refunds, which have averaged $848,000 over the … realizes the $4.6 million in revenues associated with the property sale and waterfront development project, it should …
https://www.osc.ny.gov/local-government/audits/city/2015/10/16/city-glen-cove-budget-review-b7-15-17Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Glens Falls Housing Authority , Town of … Thomas P DiNapoli today announced his office completed audits of the Glens Falls Housing Authority Town of Groveland …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… losing their homes and our municipalities are seeing some relief from the collateral damage associated with shrinking tax bases and neglected properties,” said DiNapoli. “While …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013Village of Hempstead – Budget Review (B7-16-4)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law Section 10.10 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
To determine whether Homes and Community Renewal HCR has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program HCV the Section 8 PerformanceBased Contract Administration Program PBCA and the COVID Rent
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingAbandoned Property
… Session 2019-2020: A.8314 (Weinstein) – To include unclaimed virtual currency within the scope of property … as written consent. Memo Bill Text Status … To include unclaimed virtual currency within the scope of property …
https://www.osc.ny.gov/legislation/abandoned-propertyAbandoned Property
… Program Legislative Session 2021-2022: Abandoned Property – Signed into law on November 22, 2022 as Chapter …
https://www.osc.ny.gov/legislation/abandoned-property-0DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
Office buildings in New York City remain a critical contributor to its economy and tax base as market values reached nearly $205 billion in fiscal year FY 2025 surpassing prepandemic levels according to a report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceState Contract and Payment Actions in September
… childhood education and social services under the Agri-Business Child Development Program. New York State Office of … facilities in Onondaga County. $2.9 million for the Small Business Recovery Grant Program. $2.1 million for … million for the Emergency Rental Assistance Program. Other Payment Rejections and Other Cost Recoveries OSC rejected tax …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberDiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it … York taxpayers paid $23.7 billion more in federal taxes than the state received in federal spending in federal fiscal … of $1.24. New Jersey is the only state that received less, with a return of $0.82. New Mexico gets the most value …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonLocal Government – 2023 Financial Condition Report
… property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for $38.1 billion, or 42.1 percent, of total revenue ($90.5 billion) for local governments outside of New York City. School …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Beaver …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… that could dramatically change our landscape for years to come. As reports by my office have repeatedly shown, New York ranks first among …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookComptroller DiNapoli Releases Municipal Audits
… city appears to have budgeted sufficiently for termination salary payments for the 2020-21 fiscal year, auditors caution … Auditors caution the city that if property values do not increase, its ability to increase taxes may be reduced in future years. Town of …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsSales Tax Vendor Registration Practices (Follow-Up)
… recommendation included in our initial audit report, Sales Tax Vendor Registration Practices (Report 2020-S-40 ). About … decade. The objective of our initial audit, issued October 14, 2021, was to determine whether the Department had taken …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followEfforts to Collect Delinquent Taxes
… Objective To determine if the Department of Taxation and Finance (Department) is … fairness in administering State tax laws. When a tax debt has been billed and the taxpayer has exhausted all applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOpinion 93-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings …
https://www.osc.ny.gov/legal-opinions/opinion-93-4