New York Codes, Rules and Regulations › Title 2 - DEPARTMENT OF AUDIT AND CONTROL › Chapter II - Municipal Affairs › Subchapter H - Computation Of Special Municipal Aid › Part 81 - Procedures For Computation Of General Purpose State Aid › Section 81.2 - Source documents

Current through Register Vol. 46, No. 28, July 10, 2024
Unless the State Comptroller, in the exercise of the
					 discretionary powers granted to him by section 54  of the State Finance Law, determines that
					 more complete and accurate information is available from another source, in
					 which case such more complete and accurate information shall be used, the
					 relevant figures for all computations of general purpose State aid, shall be
					 determined as follows:
(a) Land area.
				  The source document for land area figures for towns and villages shall be the
				  most recent United States Bureau of the Census publication containing land
				  areas available prior to the 1980 Bureau of the Census series of publications.
				  With respect to villages having a population of less than 1,000 inhabitants,
				  the source document shall be the State Comptroller's 1979 special report on
				  municipal affairs. With respect to towns and villages incorporated on or after
				  January 1, 1981 or disputed land areas, the source document shall be that which
				  is determined by the State Comptroller to contain the most complete and
				  accurate data.
(b) Full value. The
				  source document for total taxable assessed value in towns and cities for
				  purposes of computing full value shall be the assessment rolls completed in
				  1979 as submitted to the State Comptroller's office by the State Board of
				  Equalization and Assessment. For towns created on or after January 1, 1981, it
				  shall be the assessment roll used for the first completed local fiscal year
				  following such creation as determined by the State Comptroller. The source
				  document for total taxable assessed value in villages for purposes of computing
				  full value shall be the assessment rolls completed in 1979 as compiled by the
				  Bureau of Research and Statistics in the State Comptroller's office from the
				  appropriate tax limit form. For villages incorporated on or after January 1,
				  1981, it shall be the assessment roll used for the first completed local fiscal
				  year following such creation as determined by the State Comptroller. The
				  equalization rates to be applied to the total taxable assessed value in
				  determining a full value shall be the rates determined by the State Board of
				  Equalization and Assessment for the assessment roll for the appropriate
				  year.
(c) Local tax effort. The
				  source document for local tax effort shall be the 1979 annual financial report
				  filed with the State Comptroller's office by each town and village with such
				  adjustments, if any, as may be made by the Bureau of Research and Statistics in
				  the State Comptroller's office in its annual financial report review process.
				  For municipalities incorporated on or after January 1, 1981, the annual
				  financial report of the first completed fiscal year of the respective
				  municipalities shall be used.
(d)
				  Assessed value tax rate. The source document for assessed value tax rate for
				  each city shall be the constitutional tax limit form filed by the city with the
				  State Comptroller's office for the appropriate year in accordance with the
				  State Finance Law, section
				  54(7-a)(a)(10).
(e) Population.
(1) The source document for determining
				  reservation and school Indian population shall be the appropriate decennial
				  Federal census prepared by the United States Bureau of the Census as determined
				  by the State Comptroller.
(2) The
				  source document for determining the number of inmates of State institutions
				  under the direction, supervision and control of the State Department of
				  Correctional Services shall be the figure provided by that
				  department.
(3) The source document
				  for determining the number of inmates of State institutions under the
				  direction, supervision and control of the State Department of Mental Hygiene
				  shall be the figure provided by the Office of Mental Retardation and
				  Developmental Disabilities.
(4) The
				  source document for determining the number of inmates of State institutions
				  under the direction, supervision and control of the Division for Youth shall be
				  the figure provided by the Division for Youth.
(5) The populations of military bases located
				  within the area of a town outside village boundaries shall be determined from
				  the best source available to the State Comptroller.