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Opinion 97-26
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Apparatus and Equipment … equipment purchased for use within a zone of assessment in other areas of fire district); (disposition of upon … fire district. (3) Unexpended moneys raised by taxation in a zone of assessment, and any property, the cost of which …
https://www.osc.ny.gov/legal-opinions/opinion-97-26Opinion 97-1
… costs are apportioned to plan participants on the basis of full valuation of taxable real property, the authority's full valuation will be the same as that of the village. Any … apportioned to each participant in the proportion that the full valuation of the participants' taxable real property …
https://www.osc.ny.gov/legal-opinions/opinion-97-1State Comptroller DiNapoli Releases Municipal Audits
… billing and collection process. In addition, the board does not properly monitor water loss. Town of Moreau – … of Spencer – Board Oversight (Tioga County) The board does not periodically review bank statements, bank … or any other supporting records. Additionally, the board does not perform the required annual audit of the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Campbell-Savona Central School District - Budget Review (B2-15-10)
… expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10Opinion 89-18
… recoupment of alleged overpayments mistakenly made in the form of vacation pay to which the teacher was not entitled. … It can be accurately determined, without the need for a full, impartial hearing, if the government has mistakenly …
https://www.osc.ny.gov/legal-opinions/opinion-89-18Opinion 92-49
… constituted public parks or playgrounds within the meaning of sections 81 and 220 of the Town Law (see Rivet v … proposed trail would constitute a "public park" within the meaning of Town Law, §§81 and 220. With respect to the … will be enacted as part of the town's annual budget and generally financed with the levy of taxes, the …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli: State Faces Potential Budget Gaps
… this fiscal year. The General Fund balance as of that date included $7 billion in unrestricted reserves that …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsNew York’s Economy and Finances in the COVID-19 Era
… because of the pandemic, compared to 31 percent of white workers, 26 percent of black workers, and 21 percent of …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Town of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period January 1, 2008, through April 8, 2013. … the Board appropriates fund balance as a financing source to balance the budget. However, because the Town’s operations …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116XVI.4.B Tax Revenues – XVI. Financial Reporting
… receivable system developed by Tax and Finance. Refund liabilities exist to the extent that estimated and … of payment activity and historical experience. There is no refund liability attributed to first quarter estimated payments. Refund liability accrued at March 31 will be comprised of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesDiNapoli: NYC Tax Collections Expected to Fall for First Time Since Great Recession
… economy will shrink by 12.9 percent in 2020, according to a report released today by New York State Comptroller Thomas … has been unimaginable,” DiNapoli said. “The city faces a number of significant budget risks, including additional … cuts. With so many uncertainties, and a recovery that may be slower than anticipated in the city’s latest plan, the …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-nyc-tax-collections-expected-fall-first-time-great-recessionGet Help - Businesses and Governments
… Vendors and NYS agencies with questions about Online Services: Contact Management System Contract … Financial Reporting: Agency Financial Reporting Package Online Service and Identity Access Management (Enrollment) … For Vendors and NYS agencies with questions about Online Services …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsNew York’s Economy and Finances in the COVID-19 Era
… to closing this year’s projected budget gap, as full use of the CRF resources is not yet fully anticipated in … DOB did not change its projections of tax receipts for the full 2020-21 fiscal year in the Mid-Year Update, it revised …
https://www.osc.ny.gov/reports/covid-19-december-2-2020Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … Foreign Fire Insurance Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement … Escrow Fund Court and Trust Reporting AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – …
https://www.osc.ny.gov/local-government/required-reportingDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… including the elimination of the more than $67 billion in state and local tax deductions reported by New Yorkers on … been part of the federal income tax since its inception in 1913, would be eliminated. This could significantly impact … New Yorkers because: New Yorkers reported $47.3 billion in itemized deductions for income taxes and $20.2 billion for …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Central NY Village Official Stole More Than $100K
… This included $52,000 in voucher payments and $49,000 in payroll payments. In addition, DiNapoli's staff was able to … maintain the village accounting records and process payroll with little oversight. DiNapoli recommended the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kComptroller DiNapoli Releases Municipal Audits
… Activities (Erie County) Auditors determined that 101 credit card purchases totaling $22,100 did not have … three were ordered to pay restitution. Town of Carmel – Procurement (Putnam County) The board-adopted procurement policy does not provide a clear method for …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected Employees All … To explain the use of the new deduction code 899 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundTown of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hudson-2021-2.pdfDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County that will lead to the clean-up and redevelopment of … are tax-delinquent parcels that are being obtained by the county through foreclosure proceedings. Before they can be … "Thanks to our ongoing partnership with St. Lawrence County, we are able to lend support to the economic …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-county