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City of Yonkers - Budget Review (B21-6-7)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the … revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7State Contract and Payment Actions in November
… Conservation $5.9 million with The Environmental Service Group for demolition and remediation of the former Rome Cable …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 94-24
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … to permissive referendum requirements. However, if a single board resolution authorizes both the purchase of land … for with the current year tax revenues, then only that single resolution would be subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Town of Laurens - Budget Review (B4-14-21)
… by estimated revenues of $370,880, appropriated fund balance of $116,905 and real property tax revenues of … fund will end the current fiscal year with a deficit fund balance of up to $21,000; Town officials did not consider …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Village of Pittsford – Audit Follow-Up (2017M-51-F)
… - pdf ] Purpose of Audit The purpose of our review was to assess the Village’s progress, as of August 2020, in … were not implemented. … The purpose of our review was to assess the Villages progress as of August 2020 in …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-pittsford-audit-follow-2017m-51-fTown of Farmersville - Town Clerk (2019M-49)
Determine whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Opinion 2012-1
… of highway related products from company owned by a member of a town board of assessment review) REAL PROPERTY … would be required to disclose the interest in accordance with General Municipal Law § 803. You ask whether a member of …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Village of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 … The Village’s proposed budget includes the use of $500,000 from the tax stabilization reserve to lessen the real …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… educational services corporation (Corporation) from the New York-New Jersey metropolitan area that did not have any apparent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG [.xlsx] | 2021 LG [.xlsx] | 2020 LG [.xlsx] | 2019 LG [.xlsx] | 2018 LG … the Content'. 2024 [.xlsx] | 2023 [.xlsx] | 2022 [.xlsx] | 2021 [.xlsx] | 2020 [.xlsx] | 2019 [.xlsx] | 2018 [.xlsx] | …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesState Comptroller DiNapoli Releases Municipal Audits
… the board unnecessarily overrode the 2019 and 2020 tax cap. The 2021 tax cap override will likely be unnecessary because the 2021 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2Opinion 93-24
… outdoor competitive sports facility by fire district) TOWN LAW, §176(14): A fire district may not improve vacant land … responding to certain other types of emergencies (see Town Law, §176[1], [22]; General Municipal Law, §§209, 209-b; Volunteer Firefighters' Benefit Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Medina Central School District - Tax Collection (2019M-151)
… deposited and reported real property tax collections in an accurate and timely manner. Key Findings The Collector … District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform … B includes our comments on issues raised in the District’s response. … Determine whether the Tax Collector Collector …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Opinion 89-18
… the provisions of Real Property Tax Law, §318, however, do we find authority for the town to reimburse assessors for …
https://www.osc.ny.gov/legal-opinions/opinion-89-18State Comptroller DiNapoli Releases Municipal Audits
… district officials did not always solicit competition when procuring professional services. Village of Deposit – …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYS Pension Fund Announces $400 Million in Sustainable Investments
… has committed approximately $400 million to two funds as part of its Sustainable Investments and Climate Solutions … poses investment risks, it also creates opportunities for the state pension fund to invest in the companies and … $300 million to Copenhagen Infrastructure Partners IV, a European investment fund that will focus on investments in …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-nys-pension-fund-announces-400-million-sustainable-investmentsCity of Salamanca – Selected Financial Activities (2015M-284)
… overdue real property taxes and ambulance service charges for the period April 1, 2013 through September 10, 2015. … within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … by a five-member City Council. Budgeted appropriations for the 2015-16 fiscal year total approximately $8.3 million. …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Arlington Fire District , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer Fire Company , Clinton County , Town of Frankfort and the Locust Valley Fire District . "In …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to … Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Town of Stanford – Financial Management (2021M-130)
… complete report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s financial condition and adopted realistic budgets. … and misleading, which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130