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City of Mechanicville – Audit Follow-Up (2012M-162-F)
… was to assess the City’s progress, as of January 2015, in implementing our recommendations in the audit report released in February 2013. Background The … aid and fees charged to residents. Results of Review Based on our limited procedures, it appears that the Town has made …
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)
… Brookhaven in Suffolk County. The Village is governed by a Board of Trustees, which comprises three elected Trustees, … elected Deputy Mayor. The Village’s operating expenditures for the fiscal year ended May 31, 2012 were $995,825, funded … conducts a thorough and deliberate audit of claims before payments are authorized in order to ensure that Village funds …
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)
… The Rotterdam-Mohonasen Central School District is located in Schenectady County. The District is governed by the Board … claims processing function that allow claims to be audited in a timely manner and in accordance with District policy and Education Law. Key …
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
… the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York City). School districts and …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentState Comptroller DiNapoli Releases Municipal Audits
… on Dec. 31, 2020, which is excessive and enough to pay 41.5% of the District’s 2020 expenditures. In addition, the … and Reports and Conflict of Interest (Chenango County) The Supervisor did not maintain complete, accurate and timely … no prohibited conflicts of interest. Auditors found the supervisor did not provide the board with accurate financial …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 94-24
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements … years) REAL PROPERTY -- Purchase (procedure for financing in towns); (need for referendum) REFERENDUM -- Permissive … is to be paid for by taxes levied for the fiscal year in which the expenditure is to be made. No permissive …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Opinion 94-22
… Municipal Law, §980-d. The plan must contain all items required by General Municipal Law, §980-a, including, among … the letting of contracts by the municipality. It is clear from section 980-l that district charges, which are derived … thereof (see, e.g., Town Law, §118[1]; cf. 1987 Opns St Comp No. 87-50, p 77, pertaining to advance payment for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 89-61
… the village. As a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes levied on the whole area of the town, including the real property located in villages situated within the town, … mod 55 NY2d 915, 449 NYS2d 27). Accordingly, the amount of money to be raised for town purposes must be levied on all …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Opinion 2000-8
… in Contract (county health commissioner as partner with a member of a not-for-profit corporation providing home … -- Medical Services (county health commissioner as partner with a member of a not-for-profit corporation providing home … health commissioner who has a real estate partnership with a member of a not-for-profit corporation that provides …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 90-36
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … to the collection of town and county taxes are set forth in Article 9 of the Real Property Tax Law, (RPTL) and Article … to postdated checks. The use of postdated checks in business transactions, however, has long been an accepted …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2004-7
… of delinquent water user fees against outside users with) WATER RENTS -- Enforcement (of delinquent outside users … outside the village, the right to make connections with mains and reservoirs of the village for the purpose of … of rules, regulations and local laws not inconsistent with law for enforcing the collection of water rents and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7XII.10.C Verifying Vendor Licenses, Certifications, Registrations, Insurance, and Qualifications – XII. Expenditures
… individuals practicing certain occupations to register with the State Agency that regulates that occupation. For … in order to provide services. All vendors doing business with New York State that are required by Law to have a valid … to have certain insurance coverage, and/or be registered with a State Agency, and all vendors that are required by …
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)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Deposit and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or …
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)
… the significant revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are … was categorized as being "susceptible to fiscal stress" in a report issued in September 2104 as part of the Comptroller’s Fiscal Stress …
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 middle-class or the most … Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in …
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)
… the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program ( … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive … Tax Law. As of September 27, 2018, 93 developments, mostly in Manhattan, were occupied and had allocated 20 percent of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followState Comptroller DiNapoli Releases Municipal Audits
… (Westchester County) The city's 2018-19 budget relies on nonrecurring revenue of $59.2 million to balance its … overtime costs could potentially be over budget by as much as $2.5 million and firefighting overtime costs could be … up to $9.8 million for water fund improvements. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Frankfort and the Locust Valley Fire District . "In today's fiscal climate, budget transparency and … procedures to ensure that goods and services were procured in accordance with the district's policy. Auditors reviewed … County) Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… creates opportunities for the state pension fund to invest in the companies and funds that are best positioned for the … we announced today aim to take advantage of the growth in climate investing and to strengthen our portfolio for the … a European investment fund that will focus on investments in renewable assets including onshore and offshore wind and …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsXII.6.B Land Acquisition Payments – XII. Expenditures
… deposit voucher to deposit the full amount of the offer in OSC’s Eminent Domain Fund until the Court of Claims … each voucher to ensure payment amounts are distributed in accordance with the OAG certification letter and the … parties per the OAG certification letter, as necessary. In addition, OSC will also create and mail IRS Form 1099-S to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-payments