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Comptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsLocal Government – 2022 Financial Condition Report
… property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local … received $23.4 billion and $4.3 billion, respectively, in real property taxes, representing over 53 percent of total …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCity of Yonkers – Budget Review (B23-6-6)
… fund balance, one-time State funding, and sale of property, to balance its budget. The City could face a total … year. Tax certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given property to reduce its …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6City of Yonkers – Budget Review (B22-6-6)
… certiorari is the legal process by which a property owner can challenge the real property tax assessment on a given …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6City of Yonkers – Budget Review (B25-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2025-26 and the related justification … operating and debt service funding of $809.2 million for the Yonkers Public Schools (District) and $739.8 million …
https://www.osc.ny.gov/local-government/audits/city/2025/07/02/city-yonkers-budget-review-b25-6-6DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… financial benefits from being the state capital, it also has a notably high percentage of tax-exempt … landfill, expected in six or seven years, will result in a drop in general fund revenues and significant post-closure …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Asset Relief Program (TARP), which infused billions of dollars into the financial system, helped prevent more … said. “The securities industry has already lost tens of thousands of jobs and the industry is still continuing to write off …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Property Tax Cap Reporting for Local Governments
Please join us for a general overview of the Property Tax Cap for Local Governments. Presenters will discuss the Property Tax Cap legislation, highlight common reporting errors and review reporting requirements. They will also demonstrate how to complete the tax cap form using OSC's online reporting
https://www.osc.ny.gov/files/local-government/academy/pdf/local-government-tax-cap-09-08-22.pdfState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Town of Freetown – Records and Reports (Cortland County) The three supervisors from 2016 through audit fieldwork in … bookkeeper’s work during their tenure by verifying that all transactions were properly recorded. Town of Milo – Real …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions totaling $52.1 million and … books and records, as required. Town of Lysander – Real Property Tax Exemption Administration (Onondaga County) …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Village of East Hampton – Information Technology (2015M-187)
… purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period August 1, … is located in the Town of East Hampton, Suffolk County, and has a population of approximately 1,400. The Village is … privileges, created generic user accounts and provided excessive access right to the financial and real property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Opinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … p 140 and citations therein). In describing a municipality's responsibility when selling unneeded real property when … Orelli v Ambro , 41 NY2d 952, 394 NYS2d 636; Matter of New City Jewish Center v Flagg , 111 AD2d 814, 490 NYS2d 560, …
https://www.osc.ny.gov/legal-opinions/opinion-90-37East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Opinion 92-20
… of a county fair on the fairgrounds. The fair is held one week during the year on land within the town owned by a …
https://www.osc.ny.gov/legal-opinions/opinion-92-20State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… the plan begins to address more than $1.4 billion in risks my office has raised, including Fair Fares, charter school … surplus is likely to exceed current planned levels. “My office will release a comprehensive analysis of the budget …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… cost-effective solutions for its estimated $250 billion in infrastructure needs over the next 20 years, the state … 20 years,” DiNapoli said. “The big question is, how are we going to pay for that? Public-private partnerships are a … expectations when the private entity promises more than it can deliver or contracts fail to detail the private partner’s …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedDiNapoli: Tax Cap Remains at 2% for 2026
… for commodities and services and the potential impact of policy choices at the federal level." In accordance with … in 2012, limits annual tax levy increases to the lesser of the rate of inflation or 2% with certain exceptions. The law also …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/parma.pdfTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdf