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Opinion 89-18
… required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement for wages lost from … TOWNS -- Powers and Duties (authority to reimburse town assessor for wages lost from regular job while attending … to reimburse assessors for wages lost from their regular jobs ( cf . General Municipal Law, §72-o, added by chapter …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Town of Carroll - Audit Follow Up (2013M-221-F)
… complete report - pdf] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March … property taxes and State aid. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fReporting on Foreclosure of Real Property Funds – Kings County
… 1, 2010 through March 13, 2013. Background The Office of Court Administration is responsible for directing and … The referee schedules the sale, appears in court on the appointed date and time and sells the property at auction, … (Part 36 Eligible Fiduciary List). The court verifies the eligibility of the referee before appointment. A judge can …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… in City Fiscal Year (FY) 2022. Timing its recovery is an open question, however, as employers continue to offer … double in the decade before the pandemic,” DiNapoli said. “When the pandemic hit, companies shifted office workers to … roll for FY 2023, to be released in January 2022, will provide further insight on the potential duration and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicOpinion 88-61
… the date of registration shall be deemed as the postmark stamp date (IRC, §7502[c][1][B]). In the case of certified mail, the postmark stamp date on the sender's receipt shall be deemed as the postmark stamp date (IRC, §7502[c][2]; 26 CFR, §301.7502-1[c][2]). In …
https://www.osc.ny.gov/legal-opinions/opinion-88-61DiNapoli Report Tracks MTA's Shifting Revenue Streams
… The Metropolitan Transportation Authority (MTA) pays for its operating budget from a wide variety of sources, but the decline in paid ridership since the pandemic and economic changes … this amount comes from the PMT, which grew 41%, from $1.3 billion in 2012 to $1.8 billion in 2022. The 2023 PMT …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsTown of Farmersville - Town Clerk (2019M-49)
… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 … not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees were recorded accurately, … collections totaling more than $5,900 were not deposited in a timely manner as required. Key Recommendations Record …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Get Help
… System - Enroll Now Proceed to Login … Information on where to get help related to Online Services …
https://www.osc.ny.gov/online-services/get-helpVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… Purpose of Review The purpose of our review was to assess the Village’s progress, as of February 2016, in …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… "The Trump Administration’s decision today to formally begin … address climate change and save our planet. "As trustee of New York state's pension fund I seek out profitable and …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementLocal Government Data
… Download annual financial data spreadsheets by class of local government and year. Use … Fund Data Local Government Entities by County and Economic Region Local Sales Tax Data, Reports and Resources NYS Local …
https://www.osc.ny.gov/local-government/dataNYS Common Retirement Fund Reports First Quarter Results
… pension fund remains one of the nation’s strongest and best funded, providing state and municipal employees with … Fund's estimated value reflects benefits of $2.89 billion paid out during the quarter. Its audited value as of the … South Dakota and Tennessee. DiNapoli initiated quarterly investment performance reporting in 2009 as part of his …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsOpinion 89-23
… may allow a State agency, by lease or license, to utilize space in the village hall several times per month for nominal … may allow the New York State Division of Parole to utilize space in the village hall several times per month without …
https://www.osc.ny.gov/legal-opinions/opinion-89-23NYS Common Retirement Fund Reports First Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … the first quarter of the State Fiscal Year (SFY) 2020-21 was 10.35 percent for the three-month period ending June 30, … state’s pension fund to withstand tough challenges. That’s why the Fund remains one of the nation’s strongest, providing …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsCity of Lockport – Budget Review (B22-1-8)
… funding in the event that property owners who have filed petitions for tax assessment reviews are successful in … to refunds that could total $337,190. The result of these petitions will not be known until the middle of the 2023 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Medina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … reconciliation of tax collection activities, resulting in undetected errors totaling approximately $3,900. Key … of the taxes receivable account and collection activities in a timely manner in order to identify errors and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Amity - Town Clerk (2018M-183)
… but were not always remitted to the appropriate parties in a timely manner. Cash receipts totaling $238,321 were … and remit all real property taxes and fees intact and in a timely manner. Perform an adequate annual audit of, or …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19City of Mechanicville – Audit Follow-Up (2012M-162-F)
… of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our … the audit report released in February 2013. Background The City of Mechanicville is located in Saratoga County and has …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fVillage of Belle Terre – Audit of Claims (2013M-87)
… claims. Background The Village of Belle Terre is located in the Town of Brookhaven in Suffolk County. The Village is governed by a Board of … deliberate audit of claims before payments are authorized in order to ensure that Village funds are being spent …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87