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Cincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… and one town in Broome County. The District is governed by a seven-member Board of Education. The District operates one … not include provisions for the use of reserves, including how and when disbursements should be made or optimal or … reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers. Such uses could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Investors Renew Call on Exxon to Address Climate Risk
… portfolio of public and private equities, fixed income, real estate and alternative instruments. About the Church … held in a diversified portfolio including equities, real estate and alternative investment strategies. The …
https://www.osc.ny.gov/press/releases/2017/02/investors-renew-call-exxon-address-climate-riskOpinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Comptroller DiNapoli Releases Municipal Audits
… issued. Town of Crown Point – Town Clerk/Tax Collector (Essex County) The clerk did not remit real property taxes …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-municipal-audits-0Town of Danby – Audit Follow-Up (2022M-8-F)
… the Town Clerks (Clerks) did not identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fGates-Chili Central School District - Financial Management (2019M-53)
… reserves were overfunded by $2.86 million as of June 30, 2018. The Board increased real property taxes by $2.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53Accounts Payable Advisory No. 54
… built using the Accounts Payable (AP) Mass Upload Tool, and lease vouchers created in the Real Estate Management …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/54-voucher-mass-approvalThe Transportation and Warehousing Sector in New York City
… of April 2022, the transportation and warehousing sector in the City has regained 82 percent of pandemic job losses, … area ranks first among the top 10 metropolitan areas in the nation for number of transportation, warehousing and … Transportation Authority employment, which falls under the public sector) lost the greatest number of jobs over the …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityGlobal Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… impacts of a 2-degree scenario on the company’s oil and gas reserves and resources assuming a reduction in demand … how they will be impacted by efforts to lower greenhouse gas emissions in response to similar shareholder proposals … boards of both companies. More recently, 10 global oil and gas companies, including Shell and BP, announced their …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureTown of North Salem - Agricultural Exemptions (2018M-194)
Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-salem-194.pdfState Comptroller DiNapoli Releases Municipal Audits
… equipment as planned. Village of Ossining – Parking Ticket Collections (Westchester County) The board has not developed or implemented any parking ticket collection policies. Although village officials … records of disbursements and receipts or running cash balances for the department and squad accounts. City of …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 96-5
… St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Investors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State … (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it will be affected by worldwide efforts to adopt the … Common Retirement Fund and the Church of England called on ExxonMobil to agree to their request that the company …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… in our initial audit report, Reporting on Foreclosure of Real Property Funds – Kings County ( Report 2013-S-2 ). … in our intl audit report Reporting on Foreclosure of Real Property Funds Kings County …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followTown of Candor – Fund Balances (2014M-157)
… is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Opinion 92-16
… opinion. CONFLICTS OF INTEREST -- Exceptions (contracts for rental of room owned by officer and used in official … LAW, §802(2)(c): A town board may enter into an agreement for the payment of reasonable rental to a town officer who … to the town tax collector, clerk, justice and supervisor for the use of a portion of their homes as offices from which …
https://www.osc.ny.gov/legal-opinions/opinion-92-16York Central School District – Financial Management (2022M-96)
… did not effectively manage fund balance. As of June 30, 2021: The recalculated surplus fund balance exceeds the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96DiNapoli: The Mayor's Proposed Budget Takes Large Steps In Addressing Outstanding Labor Contracts
… jobs (compared to the same period one year earlier). In early May, the city announced that it had reached a nine-year … agreement with the United Federation of Teachers, which represents 37 percent of the city’s workforce. The city, … between the city and the Municipal Labor Committee, which represents the city’s unions. The city has agreed to report …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-mayors-proposed-budget-takes-large-steps-addressing-outstanding-labor-contractsGananda Central School District – Financial Condition (2014M-62)
… District’s budgeted expenditures for the 2013-14 fiscal year totaled $19,966,154. Key Finding District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/gananda-central-school-district-financial-condition-2014m-62Tax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-form