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Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons.pdfTown of Bath - Real Property Tax Exemptions Administration (2018M-209)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/bath.pdfTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/milo.pdfTown of Moravia - Real Property Tax Exemptions Administration (2018M-215)
Determine whether the Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/moravia.pdfOpinion 95-25
… the State Finance Law. Thus, if this provision were to be read literally, deductions could not be made from aid to … timing of those payments. Although these phrases can be read more broadly as rendering section 54-a inoperative, …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Tax Cap Compliance
… General Information for Filing: File tax cap compliance form online (Accessible only to filing entities) Property Tax … 1. Questions related to completing the Tax Cap Compliance form – Select option 3. Email us at [email protected] …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceBaldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The … fund balance was within the statutory limit. The retirement contribution, liability, employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Opinion 2000-8
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health commissioner as partner with a … this purpose, a "contract" includes any express or implied claim, account, demand against, or agreement with a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8New York’s Economy and Finances in the COVID-19 Era
… update. Subscribe Read Prior Editions October 14, 2020 Edition Selected Economic Trends New York State Ranks … and percentage of job losses. From February through August 2020, the Empire State ranks second to Hawaii in percentage … State’s GDP Declined by 36 Percent in the 2 nd Quarter of 2020 Overall economic activity in New York, as measured by …
https://www.osc.ny.gov/reports/covid-19-october-14-2020Village of Monticello – Financial Condition (2020M-107)
… to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial … tax levies do not exceed it. Develop and adopt a multiyear capital plan that provides sufficient resources for necessary capital improvements. Village officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107State Comptroller DiNapoli Releases Municipal Audits
… totaling $14,458 for water bills from the September 2022 and March 2023 billings. Town of Byron – Procurement … of Dec. 31, 2023, required annual audits for 2017 through 2022 were not conducted. As a result, there is no independent … required annual financial reports for 2018 through 2022 were not filed. Town of Exeter – Town Clerk/Tax …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… issue. Appendix B includes our comment on the issue raised in the District’s response. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178Opinion 89-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the …
https://www.osc.ny.gov/legal-opinions/opinion-89-8State Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic effects … up and offset revenue losses for the city, as well as the state and MTA, and boost the regional economy so that it can recover.” … New York City is contending with the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetPine Valley Central School District - Financial Management (2019M-35)
… properly managed finances by ensuring budget estimates and surplus fund balance were reasonable. Key Findings The Board … (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the … fund balance to within the statutory limit and use excess funds in a manner more beneficial to taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Town of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113DiNapoli: MTA Budget Gaps Return
… downward, the MTA’s expenses reflect growing costs for payroll and benefits, debt service, paratransit, and supplies … MTA does offset some of the additional overtime cost with payroll savings. The MTA has authorized new hiring and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… space are likely to influence conversations over the best use of physical space in the coming months and years. … office sector reached a total of 1.6 million jobs in 2019, the highest level on record. Office sector employment … to a quarter in the rest of the state and the nation. In 2019, the sector contributed $705 billion to the city’s gross …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicTown of Milton – Financial Records and Reports and Sales Tax Revenues (2014M-357)
… Purpose of Audit The purpose of our audit was to review the Town's financial … sales tax revenue, resulting in Town taxpayers with real property located in the Village of Ballston Spa …
https://www.osc.ny.gov/local-government/audits/town/2015/03/20/town-milton-financial-records-and-reports-and-sales-tax-revenues-2014m-357Wainscott Common School District – Financial Condition (2013M-268)
… 30, 2013. Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three … based on all information available at the time the budget is developed. Discontinue the practice of adopting budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268