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Opinion 2001-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Expenses (authority … assessments that would have been imposed on the properties for the five previous years, had they been in the parent … assessments that would have been imposed on the properties for the five previous years had they been in the parent …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of … by local law, may establish one or more assessment areas for garbage collection service and provide for the imposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Oversight of the Agricultural Assessment Program (2017-S-26)
To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdfBuffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… the In-State Private Equity Program is a win for the state pension fund and our local economies,” said DiNapoli. “Our … have returned hundreds of millions of dollars to the state pension fund and created jobs for local residents. Businesses … United States, the Dominican Republic and Asia. The state pension fund invested a total of $9 million in AccuMED …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundTown 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)
… review was to determine whether the significant revenue and expenditure projections in the Town’s proposed budget for the 2015 fiscal year are reasonable. Background The Town … and is funded by estimated revenues of $134,785 and real property tax revenues of $1,243,540. Key Findings Based …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22ReStacking Occupancy Initiative
… ReStacking Occupancy Initiative, as executed by the Office of General Services (OGS), has produced savings and to … State government, was targeted at decreasing the amount of leased property occupied by State agencies. The Commission … for $5 million in additional savings, for a total of about $26 million in savings expected by March 31, 2014. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/restacking-occupancy-initiativeMargaretville Central School District – Fund Balance (2015M-55)
… of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2013 … October 20, 2014. Background The Margaretville Central School District serves eight towns in Delaware, Greene and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Jericho Water District – Water Use Charges (2013M-395)
… Purpose of Audit The purpose of our audit was to determine if the District billed and collected water usage charges in an …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Village of Monticello – Board Oversight (2013M-226)
… over $147,000 for Village bank accounts. Village officials do not know the amount of cash available to fund operations, …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226School Tax Relief (STAR) Program (2012-MS-6)
… STAR applicants are not assigned a unique identifier. New York State does not aggressively partner with other … STAR information from other assessing jurisdictions in New York and other states. Require a unique identifier to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6OSC's Online Government Accounting Schools
… 3 weeks prior to class start date. Preferred attendees are New York State local officials, board members and employees …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1NY State Comptroller DiNapoli: Wells Fargo Needs to Pull Back the Curtain on Its Incentive Pay Program
… Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (the Fund), today announced that he has … … New York State Comptroller DiNapoli trustee of the NYS Common Retirement Fund has written to fellow Wells Fargo …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-wells-fargo-needs-pull-back-curtain-its-incentive-pay-programOpinion 2004-7
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7NYS Common Retirement Fund Announces Third Quarter Results
… traded domestic equities and 15.6 percent in international public equities. The remaining Fund assets by allocation are … New York State Common Retirement Fund is the third largest public pension fund in the United States. The CRF holds and …
https://www.osc.ny.gov/press/releases/2017/02/nys-common-retirement-fund-announces-third-quarter-resultsNYS Common Retirement Fund Reports First Quarter Results
… 2020, with an estimated value of $216.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “One of the … in modern history lifted the Fund’s value well above what it was at the close of the state fiscal year and restored …
https://www.osc.ny.gov/press/releases/2020/08/nys-common-retirement-fund-reports-first-quarter-resultsNYS Common Retirement Fund Reports First Quarter Results
… pension fund remains one of the nation’s strongest and best funded, providing state and municipal employees with … Charitable Trusts once again ranked the Fund one of the best funded in the nation. Only eight states had a funded … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund's …
https://www.osc.ny.gov/press/releases/2019/08/nys-common-retirement-fund-reports-first-quarter-resultsTown of Almond - Tax Collection (2019M-188)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Findings The Clerk did not deposit or remit all tax collections in a timely manner. The Clerk did not always issue receipts … dates. Key Recommendations Deposit and remit collections in a timely manner. Issue and retain adequate evidence of …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, Orwell, Parish, Richland, West Monroe and Williamstown in Oswego County. The District, which operates two schools … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-condition