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Medina 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)
… Key Recommendations Record, deposit and remit all real property taxes and fees intact and in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183City 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)
… ended May 31, 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Rotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… approximately $44 million, and were funded primarily with real property taxes and State aid. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Local 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-governmentState 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-2Opinion 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-94-22Opinion 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-89-61Holtsville 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 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-90-36Opinion 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-2004-7XII.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 Alabama – Town Clerk Operations (2013M-369)
… of our audit was to assess the processes and procedures for the Clerk’s fiscal operations for the period January 1, 2012 through … The Board did not conduct the required annual audit of the books and records of the Clerk or Tax Collector. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Deposit - Budget Review (B4-14-22)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … to fiscal stress" in a report issued in September 2104 as part of the Comptroller’s Fiscal Stress Monitoring System. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22Statement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… "The President's budget does not prioritize the needs of the … through the Supplemental Nutrition Assistance Program (food stamps). More than 1.5 million New York households benefitted …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalThe 80/20 Housing Program (Follow-Up)
… York's Real Property Tax Law. As of September 27, 2018, 93 developments, mostly in Manhattan, were occupied and had … used to achieve program results at four participating developments. The audit report concluded that, based on the rents charged for our four sampled developments, the proper number of affordable units were made …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Comptroller DiNapoli Releases Municipal Audits
… that had never been inspected. Overall, 59 percent of the preventative maintenance inspections and 52 percent of the fire safety … (Westchester County) The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to balance its …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits