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Opinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … her regular job while attending assessor training provided by the New York State Board of Equalization and Assessment. … amount of the unauthorized payments. If the town obtains a money judgment, it may be enforced in the manner provided by …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Reporting on Foreclosure of Real Property Funds – Kings County
… list of eligible referees established under Part 36 of the Rules of the Chief Judge (Part 36 Eligible Fiduciary List). The court verifies … the eligibility of the referee before appointment. A judge can also appoint a referee who is not on the list if …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyTown of Carroll - Audit Follow Up (2013M-221-F)
… [read 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 …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fCommon Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfReal Property Portfolio (Follow-Up) (2017-F-16)
To determine the extent of implementation of the nine recommendations included in our initial report, Real Property Portfolio (2013-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f16.pdfDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… is an open question, however, as employers continue to offer work-from-home options, according to a report released today by State Comptroller Thomas P. … for space led citywide office sector property values to more than double in the decade before the pandemic,” …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicOpinion 88-61
… to those taxpayers who wait until the last minute to pay their taxes to do so by registered or certified mail, …
https://www.osc.ny.gov/legal-opinions/opinion-88-61DiNapoli Report Tracks MTA's Shifting Revenue Streams
… trips last year than in 2019, and paid ridership for NYC Transit buses was down 42% compared to 2019. Commuter … of an increase to the payroll mobility tax (PMT) rate in NYC in 2023. In 2024, 70% of the MTA’s revenue came from … million in SFY 2013 to $1.3 billion in SFY 2025 due to consumption growth and more recently, rising prices. Economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsTown of Farmersville - Town Clerk (2019M-49)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings We reviewed 356 tax … as required. Key Recommendations Record and remit all real property taxes and fees collected in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Village 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-fGet Help
… Members and Retirees of the New York State and Local Retirement System Learn more about online … for members, retirees and beneficiaries of the New York State and Local Retirement System (NYSLRS). Businesses and …
https://www.osc.ny.gov/online-services/get-helpNew York State Comptroller DiNapoli Statement on U.S. Withdrawal From Paris Agreement
… change and save our planet. "As trustee of New York state's pension fund I seek out profitable and sustainable … climate change is real. Current warming trends are caused by human actions. These changes pose significant risks and …
https://www.osc.ny.gov/press/releases/2019/11/new-york-state-comptroller-dinapoli-statement-us-withdrawal-paris-agreementLocal Government Data
… annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for … Access Local Government Data Sets Fiscal Stress Monitoring System Justice Court Fund Data Local Government Entities by …
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 … mortgages (24.8 percent), private equity (9.2 percent), real estate and real assets (8.5 percent) and absolute return … fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsCity of Lockport – Budget Review (B22-1-8)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8NYS Common Retirement Fund Reports First Quarter Results
… mortgages (23.2 percent), private equity (9.6 percent), real estate and real assets (8.7 percent) and credit, … funds, based on 2018 data, ranked the Fund as the second best funded in the nation. DiNapoli initiated quarterly … fiscal year ends March 31. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsOpinion 89-23
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … to an agency or department of the State of New York (see, e.g., 1988 Opns St Comp No. 88-26, p 47). Since the Division …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Medina Central School District - Tax Collection (2019M-151)
… Maintain accurate, complete and timely records for all tax collections and ensure that daily receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Town of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-skaneateles.pdf