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Opinion 2003-6
… is in reply to your inquiry concerning taxes levied to support the operation a police department in a town that … its own police department. You ask whether town taxes to support the town police department are to be levied only … police department are not subject to town taxation to support the town police department. Former Governor …
https://www.osc.ny.gov/legal-opinions/opinion-2003-6Town of Deposit - Budget Review (B4-14-22)
… and is funded by estimated revenues of $134,785 and real property tax revenues of $1,243,540. Key Findings Based …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-deposit-budget-review-b4-14-22DiNapoli: 27 NY Local Governments Persistently Delinquent in Filing Required Financial Data to the State
… governments – two cities (Mount Vernon and Rensselaer), 11 towns and 7 villages – that have not submitted their AFR … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-27-ny-local-governments-persistently-delinquent-filing-required-financial-data-stateDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the … DiNapoli said. "Demand has been strong. Millions of square feet of new office space has been developed, and … terrorist attacks on Sept. 11, 2001, destroyed 13 million square feet of office space at the World Trade Center …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionState Comptroller DiNapoli Releases Municipal Audits
… recommendation was not implemented. Town of Greenville – Tax Collector (Orange County) Auditors found the tax collector did not properly record or remit money in a … determine whether she deposited money in a timely manner. Property tax collections totaling $5.4 million and penalties …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: New Law Will Help Local Governments Weather Coronavirus Pandemic
… and give them greater fiscal flexibility amid the COVID-19 pandemic has been signed into law, New York State … with local governments. DiNapoli also created a COVID-19 Financial Survival Toolkit to help New York’s …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-new-law-will-help-local-governments-weather-coronavirus-pandemicTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleySweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Town of Carlisle – Fund Balance (2017M-106)
… $623,000 at the end of 2016, more than 950 percent of the tax levy and approximately three times actual expenditures that year. The Board increased real property taxes to finance operations and its conservative … expenditures, funding needed reserves or reducing real property taxes. Adopt budget estimates that reflect realistic …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Stony Point – Budget Review (B6-13-15)
… funds as of December 31, 2003. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Fishers Fire District – Financial Condition (2021M-128)
… action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128XVI.3.C State Funds Included in the ACFR – XVI. Financial Reporting
… by law into a fund type for financial reporting purposes in conformance with GAAP. Process and Document Preparation: … following is a comprehensive list of those funds included in the New York State reporting entity, organized under … by law into a fund type for financial reporting purposes in conformance with GAAP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3c-state-funds-included-cafrState Comptroller DiNapoli Releases Municipal Audits
… limits, types of purchases allowed, any required prior approval and documentation required to support each purchase. … then says approval is required for purchases over $25. Other sections set different approvers and differing … receipts and disbursements. For access to state and local government spending, public authority financial data and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Town of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfTown of Owasco – Real Property Tax Exemptions Administration (2020M-102)
Determine whether the Town of Owasco (Town) Town Assessor (Assessor) properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2020-102.pdfMarch Covid-19 Relief Program Tracker 3-31-24
March Covid-19 Relief Program Tracker 3-31-24
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-03-31-24.xlsxMarch 2023 Covid-19 Relief Program Tracker 3-31-23
March 2023 Covid-19 Relief Program Tracker
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-3-31-23.xlsxFebruary 2023 Covid-19 Relief Program Tracker 2-28-23
February 2023 Covid-19 Relief Program Tracker
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-2-28-23.xlsxDecember 2022 Covid-19 Relief Program Tracker
December 2022 Covid-19 Relief Program Tracker
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-12-31-22.xlsxNovember 2022 COVID-19 Relief Program Tracker
November 2022 COVID-19 Relief Program Tracker
https://www.osc.ny.gov/files/reports/excel/covid-19-relief-program-tracker-11-30-22.xlsx