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Opinion 96-19
… fire district located within the town may jointly purchase land and construct a building thereon to be used as the town … respective functions. Specifically, towns may acquire land and construct a building for, among other things, use as … district may, pursuant to article 5-G, jointly acquire land and construct thereon a building suitable for a combined …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Selected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … This audit focused on Tax Class 2 properties that are valued as income producing, based on income and expense data. … four different classes, each treated differently under the law. The class of the property determines how property value …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOpinion 93-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … which all members of the finance board are entitled to cast (Local Finance Law, §2.00[12]). Local Finance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Fare Revenue Considerations for the Metropolitan Transportation Authority
… gaps of this magnitude, meaning more painful decisions for the MTA and its riders, via raising fares beyond … change in its revenue composition with more people working from home leading to less regular ridership, the Authority … including New York City's. The MTA must continue to search out operating efficiencies and identify and expand …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityNYS Common Retirement Fund Announces Third Quarter Results
… to New York State Comptroller Thomas P. DiNapoli. “Prudent management has nurtured the Fund’s growth despite market … The remaining Fund assets by allocation are invested in cash, bonds and mortgages (29.1 percent), private equity (7.6 … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. …
https://www.osc.ny.gov/press/releases/2015/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Announces Third Quarter Results
… The New York State Common Retirement Fund's (Fund) estimated rate of return for the third quarter ending Dec. 31, 2013 was 5.14 percent, … instruments and has consistently been ranked as one of the best managed and best funded plans in the nation. Over the …
https://www.osc.ny.gov/press/releases/2014/02/nys-common-retirement-fund-announces-third-quarter-resultsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… and real assets (13.39%) and credit, absolute return strategies, and opportunistic alternatives (6.33%). The …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return … built on a conservative, long-term investment strategy to weather such ups and downs and provide retirement security …
https://www.osc.ny.gov/press/releases/2015/11/nys-common-retirement-fund-announces-second-quarter-resultsNYS Common Retirement Fund Announces First Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the first quarter of the … by allocation are invested in cash (1.5 percent), Treasury Inflation Protected Securities (TIPS) (4.8 percent), bonds …
https://www.osc.ny.gov/press/releases/2015/08/nys-common-retirement-fund-announces-first-quarter-resultsDiNapoli: NYS Common Retirement Fund Rises to Estimated $180.7 Billion
… The New York State Common Retirement Fund’s (Fund) value grew to an estimated $180.7 … System on behalf of more than one million state and local government employees and retirees and their beneficiaries. … portfolio of public and private equities, fixed income, real estate and alternative instruments. … The New …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-nys-common-retirement-fund-rises-estimated-1807-billionDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… today announced that the New York State Common Retirement Fund (Fund) reached a record estimated value of $183.5 … other actuarial assumptions, including wage growth, inflation, age of retirement and mortality. The Fund’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… Still, thanks to our prudent management and long-term strategy, our pensioners and members can remain confident … and real assets (13.30%) and credit, absolute return strategies, and opportunistic alternatives (7.49%). The …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. For the … Fund remains well-diversified and built to handle these ups and downs. Our pensioners and members can remain …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterNYS Common Retirement Fund Announces First Quarter Results
… said. "As a long term investor, the fund's performance is best measured by its success over a period of years if not … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's fiscal year ends …
https://www.osc.ny.gov/press/releases/2017/08/nys-common-retirement-fund-announces-first-quarter-resultsNYS Common Retirement Fund Reports Third Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2021-22 was 4.74% for the three-month period ending Dec. 31, 2021, according to …
https://www.osc.ny.gov/press/releases/2022/02/nys-common-retirement-fund-reports-third-quarter-resultsWainscott Common School District – Financial Condition (2013M-268)
… For the same time period, the District increased the real property tax levy by more than $325,000. The District … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Caledonia-Mumford Central School District – Financial Management (2024M-101)
… officials were not transparent with taxpayers and more real property taxes were levied than necessary to fund … deficits requiring fund balance to be appropriated and real property taxes to be increased. However, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… estate and real assets (14.0%) and credit, absolute return strategies and opportunistic alternatives (8.5%). The Fund’s …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterOpinion 92-20
… exempt from license" (emphasis added). When read together with the phrase "on the grounds of a town or county …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Tax Cap Compliance
… General Information for Filing: File tax cap compliance form online (Accessible only to filing entities) Property Tax Filing website Enrollment Instructions [pdf] Instructions …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-compliance