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State Comptroller DiNapoli Releases Municipal Audits
… provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. The board did …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
… (Town) Assessor properly administered select real property tax exemptions. Key Findings The Assessor did not properly administer all of the real property tax exemptions we reviewed. The Assessor did not … an exemption or maintain the documentation. Of the 278 property tax exemptions totaling $6.2 million, we reviewed 58 …
https://www.osc.ny.gov/local-government/audits/town/2023/08/18/town-sempronius-real-property-tax-exemptions-administration-2023m-66Statewide Local Sales Tax Collections Up More Than 21 Percent
… Local government sales tax collections in July increased by 21.2% over the same month in 2020, marking the fourth consecutive month that collections exceeded 2020 … Local government sales tax collections in July increased by 212 over the same month in 2020 marking the …
https://www.osc.ny.gov/press/releases/2021/08/statewide-local-sales-tax-collections-more-21-percentDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… State tax receipts totaled $58.4 billion through the first half of … Report released by State Comptroller Thomas P. DiNapoli. “Tax collections continued to run ahead of projections through … should be a priority.” Major findings: Personal income tax (PIT) receipts totaled $33.2 billion and were $2.4 …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule of planned bond sales for New York State, New York City and their major public authorities during the fourth quarter of 2022. The planned sales of $5.65 billion … Thomas P DiNapoli today announced a tentative schedule of planned bond sales for New York State New York City and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-releases-bond-calendar-fourth-quarterState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the following statement today on state budget negotiations. “The Governor and Legislature are … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsDiNapoli Releases Bond Calendar for Third Quarter
… today announced a tentative schedule of planned bond sales for New York State, New York City and their major public … and reofferings as follows: $7.99 billion scheduled for July, $6.49 billion of which is for new money purposes and $1.5 billion of which is for …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-releases-bond-calendar-third-quarterMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) … February 28, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthState Comptroller DiNapoli Releases Municipal Audits
… totaling $33,446 were paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were … $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 92-20
… County fairs (imposition of licensing fee) NOT-FOR-PROFIT CORPORATION LAW, §1409(k); TOWN LAW, §§136, 137: A town may … which the fair is held is not owned by the agricultural corporation which runs the fair. You ask whether a town may … the county fair is organized and held by an agricultural corporation. Town Law, §136 provides that a town board may …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Wyoming County Court and Trust Funds (2020-C&T-2)
… to account for and safeguard court and trust funds and abandoned property. Pursuant to New York State Finance Law, … into her custody. In addition, pursuant to New York State Abandoned Property Law, money that has remained in the hands … interest, less the Treasurer’s statutory fees, is deemed abandoned property. The Treasurer should, after public …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Review of Real Property Holdings for Disposal (Follow-Up)
… was not reviewing its real property holdings to identify properties for sale or disposal. We identified 18 potential surplus properties with an estimated value of $7.1 million that may … State. The Department last assessed its need for these 18 properties between 1984 and 2005. The Department disposed of …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followTown of Chester – Property Tax Exemptions (2016M-325)
… proper documentation to support the exemptions for some properties. The Board did not establish, by local law or …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… ] Audit Objective Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance … collected, recorded and deposited. Key Findings The real property tax collections and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andOpinion 88-30
… the district) -- Connections (requiring property owners to connect to a district water system) TOWN LAW, §§130(15), … by ordinance, may require district property owners to connect to a district water system in the proper exercise of … board to require that a property owner in a water district connect to the water district water system. You state that …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Opinion 92-22
… benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as … Law, §802). The term "contract" for purposes of article 18 is defined to mean any claim, account or demand against or … and private property owners, and pertain to property which is not assessed by village officials or for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-92-22DiNapoli: Syosset Man Sentenced for Role in $12 Million Ponzi Scheme
… ventures and pay for his own personal expenses,” said DA Donnelly. “I am grateful to my prosecutors for ensuring … investors will pay a heavy price for their crimes.” DA Donnelly said that beginning in January 2015, an elderly … Miller Place, Staten Island, Brooklyn, Manhattan, Queens, Westchester; Norwalk, Conn; Jupiter, FL; Redlands, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-syosset-man-sentenced-role-12-million-ponzi-schemeOpinion 89-7
… the changes in assessments determined by the board ( id .), and mail to each complainant a notice of the board's … if adopted, must fix the amount of compensation ( id .; see also Town Law, §27[1]). Article VIII, §1 of the … see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Opinion 2006-10
… are credited to the general fund, town-wide (2006 Opns St Comp No. 2006-3; 1990 Opns St Comp No. 90-1, p 1; 1980 Opns St Comp No. 80-784, p 214; … 92-47, p 117; 5 Opns St Comp, 1949, p 189; see also, e.g., Williamsburg Savings Bank v Town of Solon , 136 NY 465 and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Otsego County – Court and Trust Funds (2025-C&T-4)
… and trust funds for the period January 1, 2023 through July 31, 2025. Background Pursuant to a court order, certain assets … County Surrogate’s Court and the State Comptroller in July 2025 for guidance on the appropriate handling of … and trust funds for the period January 1 2023 through July 31 2025 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4