Search
Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time … or statutory amendments that bear on the issues discussed in the opinion. TOWN SUPERVISOR -- Compensation (salary … BUILDING INSPECTOR -- Compensation (salary in town charged only to area of town outside of villages) VILLAGE JUSTICE -- …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 94-24
… You ask whether the construction of a new town hall is subject to permissive referendum if the town board … of the parcel of real property on which the town hall is to be constructed and specifying the location, purchase … of the town hall, you ask whether a referendum is required on the bond resolution. Town Law, §220 provides …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … The district management association, however, may be the recipient of district funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal Audits
… officials did not always use a competitive process to procure goods, services or professional services or ensure … annual financial disclosure statements that are meant to help identify conflicts of interest were not filed. … and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 budget overestimated …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Local Government – 2021 Financial Condition Report
… Real property taxes remain the single largest source of local government revenue in the State, accounting for … Fiscal Stress Remained Low in 2020, but Significant Risks May Still Emerge The Office of the State Comptroller … fiscal stress in 2020, there are still risks to the fiscal health of local governments, as pandemic-related issues …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentHoltsville Fire District – Financial Management (2025M-4)
… The District’s budgeted appropriations for fiscal year 2024 totaled $3.8 million, and capital reserve fund balances … District’s tax levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Opinion 2000-8
… also was a member of the corporation. Several months after his appointment, he relinquished his membership in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2004-7
… (enforcement of delinquent charges against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE … Delinquent water charges owed by users of the village water system who are located outside the village, may …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 90-36
… must be made in money. ( Sawyer v Springfield , 40 Vt., 305; Richard v Stogdale , 22 Ind., 74.) Consequently, the tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-36XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… New York State Education Department, through the Office of Professional Development, oversee the preparation, licensure … Laboratory Technicians-Certified Histological Technicians Pharmacy -Pharmacists -Pharmacy Establishments Dentistry … Manufacturer and Refurbisher Real Estate Salesperson Central Dispatch Facility Security or Fire Alarm Installer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10c-verifying-vendor-licenses-certifications-registrations-insurance-and-qualificationsTown of Deerpark – Real Property Tax Collections (2017M-277)
Town of Deerpark – Real Property Tax Collections (2017M-277)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-deerpark.pdfEMC 2025 Letter of Support - REEC
A letter of support from The Real Estate Executive Council.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/reec-letter-of-support.pdfTable 2 - Overlapping Real Property Tax Levies Per Year - 2012
Table 2 - Overlapping Real Property Tax Levies Per Year - 2012
https://www.osc.ny.gov/files/local-government/data/excel/2012table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2011
Table 2 - Overlapping Real Property Tax Levies Per Year - 2011
https://www.osc.ny.gov/files/local-government/data/excel/2011table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2010
Table 2 - Overlapping Real Property Tax Levies Per Year - 2010
https://www.osc.ny.gov/files/local-government/data/excel/2010table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2009
Table 2 - Overlapping Real Property Tax Levies Per Year - 2009
https://www.osc.ny.gov/files/local-government/data/excel/2009table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2008
Table 2 - Overlapping Real Property Tax Levies Per Year - 2008
https://www.osc.ny.gov/files/local-government/data/excel/2008table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2007
Table 2 - Overlapping Real Property Tax Levies Per Year - 2007
https://www.osc.ny.gov/files/local-government/data/pdf/2007table2.pdfTable 2 - Overlapping Real Property Tax Levies Per Year - 2006
Table 2 - Overlapping Real Property Tax Levies Per Year - 2006
https://www.osc.ny.gov/files/local-government/data/pdf/2006table2.pdfTable 2 - Overlapping Real Property Tax Levies Per Year - 2005
Table 2 - Overlapping Real Property Tax Levies Per Year - 2005
https://www.osc.ny.gov/files/local-government/data/pdf/2005table2.pdf