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City of Oswego – Community Development (2015M-108)
… The purpose of our audit was to examine selected City community development activities for the period January 1, … for 2015 are approximately $41 million. Key Findings The Community Development Department did not routinely obtain …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Opinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … BUSINESS IMPROVEMENT DISTRICTS -- Assessments (computation of limit on) -- Establishment (by town within village) REAL … establish a business improvement district the boundaries of which include area within a village located within the town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Upstate New York Company Delivers $450,000 Investment Gain To The State Pension Fund
… New York State Common Retirement Fund"™s (Fund) investment in Canandaigua-based ClearMomentum has generated a $450,000 … of companies across the state that the Fund invests in through its In-State Private Equity Investment Program. Since its … The New York State Common Retirement Fund™s Fund investment in Canandaiguabased ClearMomentum has generated a $450000 …
https://www.osc.ny.gov/press/releases/2015/02/upstate-new-york-company-delivers-450000-investment-gain-state-pension-fundTown of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on properties with … documentation as required, to ensure the exemptions were in compliance with State or local laws. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Town of Elba - Real Property Tax Exemptions (2018M-261)
… documentation. Key Findings We reviewed 91 agricultural, veteran and senior citizen exemptions totaling $6 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Holland - Real Property Tax Exemptions (2018M-232)
… select real property tax exemptions are properly supported by adequate documentation. Key Findings We reviewed 60 … totaling $1.5 million were not properly supported by adequate documentation. The Assessor allowed what appear … select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Opinion 2002-15
… for any given purpose to be raised from taxes levied only in the unincorporated area of the town (see, e.g., 1994 … the expenses of lighting districts would be assessed only against the several lots and parcels within the district …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Comptroller DiNapoli Releases Municipal Audits
… certain departments. However, it does not appear that the total appropriation will be sufficient. The city’s proposed … market value and sell all real property or cooperative apartments at public auction or by private sale at the …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionDiNapoli: Capital Planning Problems Persist at NYRA
… projects and formally estimate project costs funded by Video Lottery Terminal (VLT) revenue, according to an audit …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Deerpark , Town of East Hampton , Village of East … , Halfmoon Hillcrest Volunteer Fire Company , Jamison Road Volunteer Fire Company , City of Lockport , Rockland County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Opinion 2007-4
… be reserved and carried over into an ensuing fiscal year only “for stated purposes pursuant to law”. Article 2 of the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Oversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfHenrietta FD – Audit Follow-Up (2021M-27-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of … The purpose of our review was to assess the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter
… Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. For the three-month … in 2022, but the Fund posted positive results for the quarter,” DiNapoli said. “Market volatility may persist in … and death benefits of $3.794 billion paid out during the quarter. As of Dec. 31, the Fund had 43.49% of its assets …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarterFinancial Condition and Selected Expenses
… obligations. In addition, a Franchise Oversight Board (FOB) was formed to oversee NYRA’s financial operations. In … the franchise is terminated before that time. However, the FOB stressed the need for NYRA to develop a plan to become … was not prescribed by the Franchise Oversight Board (FOB) or any other authoritative NYRA guidance. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesDiNapoli: One of the Nation's Largest Energy Suppliers Agrees to Report on Climate Change Risk
… power holding companies in the United States, has agreed to produce a climate change risk assessment that includes an analysis of the Paris Agreement's goals . "Duke Energy is listening to its shareholders who need to know how the company is … power holding companies in the United States has agreed to produce a climate change risk assessment that includes an …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-one-nations-largest-energy-suppliers-agrees-report-climate-change-riskDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… grateful for the trust Comptroller DiNapoli has placed in me over the years,” Titarchuk said. “Working with the Fund’s …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billion