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Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)

… the Town's long-term priorities. The Clerk did not remit tax collections to the Supervisor on a weekly basis as required and did not deposit property tax moneys in a timely manner. The Board did not audit or …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369

Lancaster Central School District – Financial Management (2022M-37)

… to pay debt as required. These practices resulted in real property tax levies that were higher than necessary. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37

Town of Stony Point – Budget Review (B6-13-15)

… of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is non-recurring (one-shot) revenue that will be … year. The Town’s tentative budget complies with the tax levy limit. Key Recommendation Do not use non-recurring …

https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15

Sweet Home Central School District – Financial Management (2022M-166)

… were not transparent with taxpayers and maintained real property taxes at a level higher than necessary to fund … $2 . 4 million of fund balance each year and real property taxes were increased by $4.5 million or 9.7 percent … were overestimated by $13.4 million and sales tax revenue was underestimated by $3.4 million from 2018-19 …

https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166

Fishers Fire District – Financial Condition (2021M-128)

… condition and did not adopt realistic budgets from 2018 through 2021. The Board gave taxpayers the impression … needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128

Town of Carlisle – Fund Balance (2017M-106)

… and its conservative budgeting practices nullified its plan to spend fund balance as intended. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106

Opinion 95-3

… (where cities and county levy the same tax) TAX LAW, §§ 1105(b), 1210(a),(b), (c), 1223, 1224(b), (k), … (c), (d): In the absence of any applicable special law, when a county imposes a 3% general sales tax and a city … the county outside the city in the manner provided by Tax Law, §1262(d). The amount of county sales tax set aside for …

https://www.osc.ny.gov/legal-opinions/opinion-95-3

DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan

… stand to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the … in Tompkins County State and local income taxes and real estate taxes represent the categories with the highest levels …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-plan

South Mountain Hickory Common School District – Financial Management (2022M-49)

… South Mountain Hickory Common School District (District) Trustee and District Treasurer (Treasurer) demonstrated … Trustee and Treasurer could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Opinion 2002-15

… 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a town pursuant to … a rule, the cost of maintaining a town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of expenses for street lighting in a town and for maintaining a building …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15

Opinion 2002-15

… in connection with his duties … shall be a charge upon the taxable property of that part of the town outside of any …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0

Opinion 2003-6

… a town for services which are already adequately provided by the village. It recognizes that as a practical matter, …

https://www.osc.ny.gov/legal-opinions/opinion-2003-6

Rockland County – Budget Review (B6-13-22)

… remaining $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic given the amount … in 2013. The County may be overestimating revenue from tax anticipation note premiums and could experience potential … that will be sufficient to cover estimated uncollected property taxes in 2014. If necessary, pass a local law to …

https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22

DiNapoli: Federal Housing Aid Going Unused Despite New York's Affordable Housing Crisis

… determined that HCR could improve how it addresses health and safety concerns in housing units where tenants are …

https://www.osc.ny.gov/press/releases/2023/03/dinapoli-federal-housing-aid-going-unused-despite-new-yorks-affordable-housing-crisis

DiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections

… Strong revenue growth may allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared …

https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projections

New York’s Economy and Finances in the COVID-19 Era

… The COVID-19 recession has hit hard in every area of the State, erasing more than 1.8 million jobs statewide. New York … regions were well above the nation’s 12.8 percent. Source: State Department of Labor statistics More Troubling Impacts … decreases. New York State's Budget The State’s General Fund balance was $6.4 billion as of July 3. Cash on hand has …

https://www.osc.ny.gov/reports/covid-19-july-9-2020

State Comptroller DiNapoli Releases Municipal Audits

… – Credit Cards (Warren County) District officials did not establish effective procedures that ensured credit card … more closely. The board should establish a credit card policy that specifies authorized users, credit limits, types … one of its expired collective bargaining agreements is settled. The city continues to budget minimal amounts for …

https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers

… Major changes to the federal tax code being considered by the President and … reported by New Yorkers on their federal taxes, according to a report released today by State Comptroller Thomas P. … stakes are high for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct …

https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayers