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Real Property Portfolio (Follow-Up) (2017-F-16)
To determine the extent of implementation of the nine recommendations included in our initial report, Real Property Portfolio (2013-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f16.pdfOpinion 91-16
… sizes of type faces (see, Garmin , supra , 284 A2d at 358; Rust v Missouri Dental Board , 155 SW2d 80, 85). A notice of …
https://www.osc.ny.gov/legal-opinions/opinion-91-16DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… $36 billion in SFY 2012-13, including the amount spent at video lottery terminals (VLT), racetracks and off-track …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetTown of Milan - Town Clerk/Tax Collector (2018M-257)
… the Town Clerk/Tax Collector maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling $3.1 million in 2017 and $3.0 million in 2018 were not always remitted to the Town … the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Opinion 2006-10
… of broadcasting meetings of the planning board and zoning board of appeals); (salary of registrar of vital … are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 Opns St Comp No. 80-784, p 214; …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Enforcement of the Mitchell-Lama Surcharge Provisions
… recent year for which DHCR had verified affidavits at the time of our audit in 2017. Background The Mitchell-Lama … based on their actual income. Developments are not charging tenants the maximum allowable surcharges when … self-reported information and their tax records. At the time of our review in 2017, DHCR’s most recent match was for …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsEnforcement of Local Law 144 – Automated Employment Decision Tools
… The audit covered the period from July 2023 through June 2025. About the Program Companies are increasingly using … AEDT complaint process is ineffective in ensuring that all complaints related to non-compliance with LL144 are routed to … as posting bias audits. Despite receiving only two AEDT complaints during the audit’s scope, DCWP did not investigate …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsReview of Real Property Holdings for Disposal (Follow-Up)
… from our initial report. Key Recommendations None Other Related Audit/Report of Interest Department of Labor: …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followDiNapoli: Financial Viability of OTBs in Jeopardy
… lotteries, nine racing tracks in the state offering video lottery terminals (VLTs), five Native American casinos … full copy of the final report, including their response, visit: … Off-Track Betting Corporations Nearing the Finish Line? ” visit: … financial data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
Tax Levies and Tax Rates for 2012 and Prior Years overlapping real property tax tables
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… the end of the first quarter of state fiscal year 2024-25. For the three-month period ending June 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… help strengthen the Fund’s overall investment strategy on behalf of the more than one million members and … an additional $300 million allocation to Bank of America Merrill Lynch Capital Access Funds for private equity investments and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… created to provide shared educational programs and services to 15 components school districts. BOCES is … did not ascertain whether purchasing was an option and, if so, analyze whether purchasing, rather than leasing, …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… Village of Deposit Nonpayroll Disbursements and Real Property Tax Enforcement 2018M99 …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mOpinion 90-53
… (authority to contract out functions of village assessor); (authority to contract out functions of village … ASSESSMENTS -- Assessment Procedures (authority to retain assessor on contractual basis) BUILDING INSPECTOR -- … the powers and perform the duties of the positions of assessor, building inspector and deputy road commissioner, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Town of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Fishers Fire District – Financial Condition (2021M-128)
… or reserve policies or multiyear financial and capital plans. Adhering to the adopted fund balance policy and adopting and adhering to these policies and plans would increase transparency. Key Recommendations Adopt … policies and develop multiyear financial and capital plans. Officials partially agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, … The Board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Opinion 90-42
… recording or filing fees due the county. October 16, 1990 Angelo Patti, Deputy County Clerk County of Rensselaer …
https://www.osc.ny.gov/legal-opinions/opinion-90-42