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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… report - pdf ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured … Determine whether Beaver River Central School District District officials ensured that …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Milo – Financial Condition (2020M-172)
… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of Milos …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… centers (OTB), as well as what was spent on Lottery games such as scratch-off or Quick Draw tickets. “Every day, …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetTown of North Salem - Agricultural Exemptions (2018M-194)
… exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility … granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit totaling $2,168 in assessed value on one property because the exemption …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Enforcement of the Mitchell-Lama Surcharge Provisions
… Mitchell-Lama developments with over 105,000 apartments were built under the program. In exchange for … profit, income limits on tenants, and supervision by DHCR. Apartments are rented or sold to prospective tenants from … surcharge income for 2012: Co-op City (Bronx); Rochdale Village (Queens); and Electchester First through Fifth Houses …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsEnforcement of Local Law 144 – Automated Employment Decision Tools
… DCWP entered into a memorandum of understanding (MOU) with the NYC Office of Technology and Innovation (OTI) … the formal procedures created by OTI, as part of DCWP’s MOU, nor did it address all requirements of LL144. We …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOpinion 91-16
… -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY TAXES AND ASSESSMENTS -- Redemption (publication of notice of unredeemed lands) -- Tax Sale (cost of publication of notice) CIVIL PRACTICE LAW AND RULES, §8007; PUBLIC OFFICERS …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 2006-10
… property in question includes a town garage and a water tower. You do not indicate whether the water tower was constructed as a water district improvement (see … immediate expenditure. Neither section 11 nor any other provision indicates whether interest and earnings from the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10DiNapoli: Financial Viability of OTBs in Jeopardy
… 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-jeopardyTown of Milan - Town Clerk/Tax Collector (2018M-257)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes … 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-257Review of Real Property Holdings for Disposal (Follow-Up)
… made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial … (Department) was not reviewing its real property holdings to identify properties for sale or disposal. We … made in our initial report Review of Real Property Holdings for Disposal 2010S48 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… 30, 2024, Fund investments returned an estimated 1.38%. “Stock market volatility underlines the continued economic … real estate and real assets (13.14%) and credit, absolute return strategies, and opportunistic alternatives (7.76%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance …
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
… growth has continued this year, bolstering markets in the second quarter,” DiNapoli said. “Our diverse portfolio … As of Sept. 30, the Fund had 42.01% of its assets invested in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.22%), private equity …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterOpinion 90-53
… (authority to contract out functions of village road commissioner) -- Permissible Functions (discretionary … Contractor (authority to contract out functions of village road commissioner) FEES -- Retention of (by independent … to perform the functions of a building inspector or deputy road commissioner. A village may, however, contract with a …
https://www.osc.ny.gov/legal-opinions/opinion-90-53DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… Retirement Fund (Fund) has committed an additional $1.2 billion to its emerging manager program, increasing the … with the state pension fund,”said DiNapoli. “The recent $1.2 billion in commitments to the program will help strengthen … Advisors. “We commend Comptroller DiNapoli for the Fund’s vision and commitment to utilizing emerging managers to …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programTown of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Henrietta Fire District – Financial Condition (2021M-27)
… indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… the impression the District needed to increase real property taxes and override the 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to fund operations. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Opinion 2002-15
… in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting (as townwide charge in towns) TOWNS -- Powers and … (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Focus on Identity Theft
Identity theft is skyrocketing. The consequences are real.
https://www.osc.ny.gov/files/reports/pdf/focus-on-identity-theft.pdf