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Village of East Hampton – Information Technology (2015M-187)
… population of approximately 1,400. The Village is governed by an elected five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187DiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… are on waiting lists for them, an audit released today by New York State Comptroller Thomas P. DiNapoli found. The … median. Rentals developed through SARA funds are given out by lottery, with 30% set aside for homeless seniors referred by the city or state. Similarly, the Section 202 program …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOpinion 2006-10
… the proceeds of a lease of unneeded real property owned by, but not required for the purposes of, any town … of a part-town function or activity, revenues received by a town are credited to the general fund, town-wide (2006 … to the proceeds of a lease of unneeded real property owned by, but not required for the purposes of, any town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is governed by a Board of Trustees which comprises five members. The … the lease payments could exceed the Corporation’s costs by more than $4.4 million. Key Recommendations Ensure that … documented in the minutes and all such records maintained by the Board secretary. Conduct site selection reviews and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138State Comptroller DiNapoli Releases Municipal Audits
… property exemptions were not always properly applied for or supported. Of the 99 property tax exemptions that … exemptions. Stamford-Harpersfield-Kortright Fire District – Financial Activities (Delaware County) The board … cash, signing district checks and maintaining the accounting records, with no oversight. Find out how your …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsVillage of Hempstead – Budget Review (B7-16-4)
Village of Hempstead Budget Review B7164
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… in publicly traded equities. The remaining Fund assets by allocation are invested in cash, bonds, and mortgages at … 5.9%. DiNapoli initiated quarterly performance reporting by the Fund in 2009 as part of his on-going efforts to …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesDiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: 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-billionOpinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … AND RECREATION -- Park Land (conveyance of lands subject to reversionary interest) VILLAGE LAW, §1-102(1): When land … volunteer fire company must be authorized by the State Legislature. A village is generally authorized to sell real …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Opinion 94-26
… -- Assessments (computation of limit on) -- Establishment (by town within village) REAL PROPERTY TAXES AND ASSESSMENTS … charge pursuant to General Municipal Law, §980-k is made by reference to the levy of town taxes or village taxes … (see former General City Law, §24-a et seq., repealed by L 1989, ch 282). It is a general rule that, unless …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Planning
… you can get your personal Social Security Statement online by using your my Social Security account . Your online … large a retirement account a weekly investment can grow by age 65.) For some, retirement is a long way off. But the … this way, a loss in one type of investment may be offset by gains in another type. Learn Rule 4. Do your homework. …
https://www.osc.ny.gov/retirement/members/planningState Comptroller DiNapoli Releases Municipal & School Audits
… BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11%. BOCES officials paid a total … for police of $1.1 million is likely underestimated by a total of at least $715,000. During the review of the … Fiscal year-ending 2021 general fund cash was overstated by approximately $330,000 and annual financial reports for …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsCity of Salamanca – Selected Financial Activities (2015M-284)
… City, which has approximately 6,000 residents, is governed by a five-member City Council. Budgeted appropriations for … did not follow the tax enforcement procedures prescribed by the City charter and local laws. The Council did not adopt …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Henrietta FD – Audit Follow-Up (2021M-27-F)
… Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the audit report Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fDiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Audits
… costs. State Education Department: Hagedorn Little Village School, Compliance with the Reimbursable Cost Manual … year ended June 30, 2015, the personal service costs the school reported for reimbursement that auditors tested were … $10,040 in other than personal service costs the school reported that did not comply with SED's requirements …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 92-39
… guarantees of either the State or Federal Constitutions (NY Const, art I, §11, US Const, 14th amend), or the voter … 355, 101 S Ct 1011, 68 L Ed2d 150 (1981), which upheld a land ownership requirement in an election of directors of a … aware in which the Ball rationale has been rejected and a land ownership requirement stricken were Quinn v Millsap , …
https://www.osc.ny.gov/legal-opinions/opinion-92-39