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Table 1 - 2012 Real Property Tax Levies - Detail

https://www.osc.ny.gov/files/local-government/data/excel/2012table1.xls

Opinion 92-32

… property for immediate reconveyance to an historical society) -- Sale (on installment basis to historical society) GENERAL MUNICIPAL LAW, §§119-aa, 119-dd; MUNICIPAL … for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local …

https://www.osc.ny.gov/legal-opinions/opinion-92-32

State Comptroller DiNapoli Releases Audits

… The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI is obsolete, having been last updated in October 1990. … Department (SED): East River Child Development Center, Compliance with the Reimbursable Cost Manual (2016-S-3) For …

https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-audits

DiNapoli: 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-billion

City of Salamanca – Selected Financial Activities (2015M-284)

… taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. Background The City … 6,000 residents, is governed by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year … property tax levy. The Comptroller did not provide the Council with cash flow analyses and did not submit casino …

https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284

Falconer Central School District – Financial Management (2024M-52)

… to finance operations as a means to accumulate surplus funds in excess of the legal limit or to provide a funding …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52

Henrietta 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 … District – Financial Condition (2021M-27) released in July 2021. The audit determined that the Board of … Henrietta Fire Districts Districts progress as of January 2025 in implementing our recommendations in the audit report …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-f

Fare Revenue Considerations for the Metropolitan Transportation Authority

… meaning more painful decisions for the MTA and its riders, via raising fares beyond historically accepted … transit to commute to work in 2019. The New York City metro area also had the largest share of commuters who use … systems in large U.S. cities selected below ranged from 31 percent in Boston’s Massachusetts Bay Transportation …

https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authority

Opinion 96-19

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (joint purchase with town … real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital Improvements … Whether a town and a fire district located within the town may jointly purchase …

https://www.osc.ny.gov/legal-opinions/opinion-96-19

Opinion 93-4

… two-thirds vote required) -- Referendum Requirements (for tax certiorari judgments) REAL PROPERTY TAXES AND … referendum nor is the town board authorized to provide for a referendum on its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and, …

https://www.osc.ny.gov/legal-opinions/opinion-93-4

Selected Controls Over the Property Tax Assessment Process

… the accurate determination of property tax valuations and assessments. We also determined whether all changes to … that are valued as income producing, based on income and expense data. The audit period was July 1, 2013 through … Class (TC) 2 properties, which include rentals, co-ops, and condos with more than three units, Market Value (MV) is …

https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-process

Baldwinsville Central School District – Financial Management (2016M-65)

… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65

State Comptroller DiNapoli Releases Municipal Audits

… spent appropriately and effectively." Town of Aurora – Real Property Acquisition and Sale (Erie County) Auditors … received only one offer for the property, did not use a real estate broker to identify potential buyers and did not publicly …

https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0

Opinion 92-20

… a town may impose a license fee on concerts which take place during the running of a county fair on the fairgrounds. … also utilized as a speedway, and for concerts which take place on a regular basis during the summer. You state that … of exhibitions, performances or entertainments in any place within the town" (Town Law, §136[3]; see also Municipal …

https://www.osc.ny.gov/legal-opinions/opinion-92-20

DiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter

… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 billion at the end of the first quarter of State Fiscal Year 2025-26, … The estimated value of the New York State Common Retirement …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarter

DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion

… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billion

Wainscott Common School District – Financial Condition (2013M-268)

… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of … under-estimated revenues and over-estimated expenditures in the Board adopted budgets by a total of more than $1.7 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268

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