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Opinion 2002-15
… 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0About the Academy
… schools as part of the Local Official Training Unit. Dan is a highly sought-out trainer and technical assistance … State. A 26-year Retired Combat Veteran of the US Navy, Dan was a certified Master Trainer and a faculty advisor at … and served as a certified military financial planner. Dan graduated with honors from the Rochester Institute of …
https://www.osc.ny.gov/local-government/academy/about-academySelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… created to promote and protect the commerce of the Port District – a region within approximately a 25-mile radius of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… Thomas P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the … issues raising concerns even as the U.S. economy continues to show strength,” DiNapoli said. “Fortunately, our diverse …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterTown of Cuyler – Town Clerk Operations (2017M-207)
… Purpose of Audit The purpose of our audit was to determine whether the Clerk properly … January 1, 2016 through May 16, 2017. Background The Town of Cuyler is located in Cortland County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) … required timeframe or as soon as possible. Remit all real property tax collections, including interest and penalties, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Opinion 90-42
… FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and recording fees) REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (fees for … for each in rem tax foreclosure list filed by a tax district therein. In any other county, the county clerk is …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli: Financial Viability of OTBs in Jeopardy
… terminals (VLTs), five Native American casinos offering slot machines and table games, casinos in neighboring Connecticut, New Jersey and …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyDiNapoli Announces Interim CIO for the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced his … State Common Retirement Fund is the third largest public pension fund in the United States, with an audited value of … spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-announces-interim-cio-new-york-state-common-retirement-fundComptroller DiNapoli Releases Municipal Audits
… generally prohibits the expenditure of town money for the benefit of private parties. Typically, a town would need a leasehold interest, or at least a license for town use, to spend funds to improve private property. … town supervisor and county treasurer in a timely manner. For example, in 2017 the Clerk collected $929,290 from …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsTown of Lexington – Town Clerk (2017M-188)
… Town Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January … and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled … Key Recommendations Properly collect, record and deposit all real property taxes and Clerk fees intact and in …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Opinion 92-32
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … applicable statute authorizes a town to accept installment payments for the sale of real property, secured by a …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… Objective Determine whether the Town of Sempronius (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not ensure …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Focus on Identity Theft
Identity theft is skyrocketing. The consequences are real.
https://www.osc.ny.gov/files/reports/pdf/focus-on-identity-theft.pdfOpinion 88-11
… to be unconstitutional as impairing the obligation of contract and denying due process with respect to rights …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Review of the Financial Plan of the City of New York - March 2007
A resilient real estate market and record Wall Street profits and bonuses continue to push tax collections far beyond the City’s expectations.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2007.pdfOpinion 94-26
… a local law, subject to permissive referendum, to provide for the provisions of article 19-A to be applicable to the … of business improvement districts in the municipality. For purposes of article 19-A, the term municipality is …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Eastchester Union Free School District – Financial Management (2016M-59)
… of our audit was to evaluate the Board’s management of the District’s financial affairs for the period July 1, 2010 … November 6, 2015. Background The Eastchester Union Free School District is located in the Town of Eastchester, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Town of Athens - Town Clerk/Tax Collector (2018M-41)
… payments totaling $774,127 during the first three weeks of January 2016 but remitted these collections to the … timeframes. Clerk fees collected during five months of our audit period totaling $11,179 were deposited from … they planned to initiate corrective action. … Town of Athens Town ClerkTax Collector 2018M41 …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41New York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is … Program (PPP), according to Census Bureau survey data for the week ending June 27. $38.2 billion in PPP loans were … has provided important support to many employers, a report by the SBA’s Inspector General found the agency did …
https://www.osc.ny.gov/reports/covid-19-august-5-2020