The town of Waverly… according to an announcement on Friday by the office of State Comptroller Thomas P. DiNapoli… failed to file mandated reports the state uses to calculate municipal tax caps for the past three years. DiNapoli’s offices said that Waverly was one of 27 municipalities statewide, which has been “persistently delinquent” in filing required financial data to the state. The tax cap reports enable the state to calculate the amount of growth in a municipality’s tax levy permitted under the state’s so-called 2% tax cap. Of those 27 municipalies called out in the report, five of them… including Waverly, Morehouse and Antwerp… did not file their cap information for at least the past three years. DiNapoli said that failing to file for three or more years calls into question the financial position of the locality as well as the effectiveness of the local government’s financial management.