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Tax Exemption Administration - Town of Huntington
To determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/huntington-town.pdfTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
Determine whether the Town Assessor is properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/plattsburgh.pdfAccounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
Accounting for Sales of Real Property Tax Receivables and Future Tobacco Settlement Receipts
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb48final.pdfTown of Holland - Real Property Tax Exemptions (2018M-232)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/holland.pdfTown of Elba - Real Property Tax Exemptions (2018M-261)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/elba.pdfTown of Eden - Real Property Tax Exemptions (2018M-231)
Determine whether select real property tax exemptions are properly supported by adequate documentation.
https://www.osc.ny.gov/files/local-government/audits/pdf/eden.pdfTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
Determine whether the Town Assessors are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/rensselaerville-2019-207.pdfOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). … NYS2d 367 affd sub nom Monje v MVAIC , 42 Misc 2d 817, 248 NYS 832 [1963]). Therefore, it is our opinion that for the …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 2004-6
… in the opinion. HISTORIC PRESERVATION -- Contracts (by village with historical society) PUBLIC CONTRACTS -- … LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … the historical society to use the unneeded space in a municipal building, without payment of cash rent, so long as …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6State Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Eastchester Union Free School District – User Accounts and Information … IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-12
… refuse collection services) -- Competitive Bidding (need for where one municipality provides a service to another) … GARBAGE -- Collection of (municipal cooperation agreement for services) GENERAL MUNICIPAL LAW, §119-o; VILLAGE LAW, … is our opinion that the authorization in section 119-o for municipalities to contract to provide services "one for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… A group of investors led by New York State Comptroller Thomas P. … model in the wake of the Paris Agreement on climate change. The group of investors, including co-filers the … assess how it will perform as the world changes.” “Climate change presents major challenges to corporate governance, …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionCity of Yonkers – Budget Review (B24-6-6)
… current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 … its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … police overtime, life/health/dental insurance, employee retirement, firefighting overtime and social security that …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Comptroller DiNapoli Releases Municipal Audits
… to the Oswego City Revitalization Corporation but does not have the authority to make a gift of real property to a …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Investors: Exxon Needs to Step Up on Climate Change
… I hope that the company will move quickly to provide the 2 degree analysis that investors expect from the oil and gas … and to address the financial risks associated with that 2-degree scenario. The proposal is supported by proxy advisory … meaningful analysis of how the globally agreed upon 2-degree target will affect its position in the marketplace. …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeCitywide Payment Services and Standards – Controls Over Payments
… To determine whether the New York City Department of Finance (DOF) Citywide Payments Services and Standards … ensure that payments received by and processed on behalf of agencies are correctly matched with receivables and that … difference, DOF officials discovered another error of $1.2 million between reports used by CPSS. CPSS produces 759 …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsCost-Saving Ideas: Establishing an Effective Fleet Management System
… purchasing used mid-sized vehicles or new compact models for use by departmental staff. The used vehicles were …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… unsustainable spending on the migrant crisis, growing housing costs and federal pandemic aid coming to an end. “The … time, the city must work with the state to bring rising housing costs under control, and I commend the Mayor’s … Monitoring Tool The Cost of Living in New York City: Housing … New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-address