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Village of Hempstead -- Budget Review (B7-15-7)
… the reserve. Key Recommendations Amend the proposed budget or adopt a local law overriding the tax levy limit before …
https://www.osc.ny.gov/local-government/audits/village/2015/04/10/village-hempstead-budget-review-b7-15-7Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) properly accounted for fees (including … the Supervisor on February 14, 2017. Deposit real property tax collections within the required timeframe. For example, … timely manner. Key Recommendations Remit all real property tax collections to the Supervisor and Treasurer within the …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… card payments due to the credit card vendor improperly withholding funds. Ice rink collections totaling $5,364 were …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Opinion 2000-6
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … is part. 3 In MacIsaac v City of Poughkeepsie , supra, the court held unconstitutional a local law authorizing the chief … and care of firefighting vehicles and apparatus. The court invalidated the local law, stating that foreign fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-6Opinion 89-53
… opinion. FOREIGN FIRE INSURANCE TAXES--Recipients (basis for allocation between or among fire companies in a … foreign fire insurance tax moneys generally must use them for the benefit of the department or company, as determined … to provide fire protection within the jurisdiction for the use and benefit of the fire department and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-53Opinion 90-20
… department determines that the expenditure is for the use and benefit of the department. 1982 Opns St Comp No. 82-239, … directly foreign fire insurance tax moneys. Sections 9104 and 9105 of the Insurance Law, as amended by chapter 293 of the Laws of 1988, govern the distribution and use of foreign fire insurance tax moneys unless a special …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 99-15
… solely because property not served by water or sewer system) SEWERS AND SEWER SYSTEMS -- Financing of (authority … tax exemptions when property not served by water or sewer system) VILLAGES -- Powers and Duties (authority to provide … of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Opinion 90-34
… separate company within a fire department(see 1981 Opns St Comp No. 81-25, p 24; 1977 Opns St Comp No. 77-91, unreported; 1971 Opns St Comp No. 71-754, unreported). Thus, although an emergency …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 2000-19
… Exempt Volunteer Firemen's Benevolent Association (use of tax monies to install an elevator accessible to disabled … A benevolent association may use foreign fire insurance tax monies to facilitate access to its meeting room and … elevator. In order to ensure that foreign fire insurance tax monies are used exclusively for the purposes set forth in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-19Opinion 97-20
… -- Particular Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless … reasonable expenditures to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire … insurance tax moneys to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 97-14
… This opinion represents the views of the Office of the State … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Administration and Collection of Real Estate Transfer Taxes
… ) Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits ( 2016-S-96 ) … To determine if the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesEfforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two … included in our initial audit report, Efforts to Collect Delinquent Taxes (Report 2019-S-61 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followDiNapoli Announces State Contract & Payment Actions for December
… $358 million and 1,390 payments valued at $1.9 million due to fraud, waste and other improprieties. As the state’s chief … for their money. The Comptroller’s office averages 11 to 13 days for contract reviews. The Comptroller recently … daily activity accounts provide important details about how taxpayer dollars are spent, which is a fundamental …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Bethlehem Central School … properly planned, authorized contracts, and accounted for the ongoing project. However, auditors found that while …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1Oversight of the Home Delivered Meals Program (Follow-up)
… including $349 million and $44 million in City and State funding, respectively, with the remainder from federal …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/oversight-home-delivered-meals-program-followDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Young workers in New York City between the ages of 16-24 continued to face a high 13.2% unemployment rate in 2024, which was 3.6 points higher than in 2019 and …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateDiNapoli: Local Sales Taxes Grew 4.2% to $23 Billion in 2023
… Local government sales tax collections in New York state totaled $23 billion in calendar year 2023, up 4.2%, or $919 million, from 2022, largely influenced by growth in New York City sales taxes, according to a report released …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-taxes-grew-42-percent-to-23-billion-2023Rockland County – Budget Review (B6-13-22)
… 2014 fiscal year are reasonable. Background The County of Rockland is authorized to issue debt totaling $96,000,000 to … the tax levy limit prior to adopting the budget. … Rockland County Budget Review B61322 …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … A lack of oversight and segregation of duties has resulted in significant internal control weaknesses over the billing, … management review procedures. Record tax payments in the tax collection software when they are received, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331