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State Comptroller DiNapoli Releases Municipal Audits
… receiver, who resigned during the audit, did not properly bill, collect or disburse taxes, fees and penalties. The … did not create some sewer and water accounts and did not bill 70 accounts. Town of Highlands – Water and Sewer Funds’ …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0Property Tax Credits
The objective of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department during the peri
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-12.pdfProperty Tax Exemptions
This report examines the amount and variety of property tax exemptions in New York State outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-tax-exemptions.pdfState Agencies Bulletin No. 1665
… into a spreadsheet on the first page of the ORP-VDC Breaks Calculator workbook. Determine Which Employees Require the … Tools for Calculation OSC has provided an ORP-VDC Breaks Calculator Job Aid for assisting with the breaks in service … Date”. The number in the cell under “Calculated Days on Leave” represents the length of the break in days. This will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742State Agencies Bulletin No. 1527
… Bulletin No. 1665 . Purpose To provide agencies with the steps required to calculate breaks in service for TIAA members (Plan Type 7Z) that appear on the weekly NBEN742A Control-D report - … To provide agencies with the steps required to calculate breaks in service for TIAA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1527-calculating-correct-projected-366-day-completion-date-andor-projected-7Town of Milan - Town Clerk/Tax Collector (2018M-257)
Determine whether the Town ClerkTax Collector maintained adequate records and properly deposited and remitted money in a timely manner
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Opinion 88-65
… to mortgagee banks when taxes are paid from an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p … a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is … term is defined, where taxes have been paid from an escrow account for property improved by a one-to-six family …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 … without indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15City of Salamanca – Selected Financial Activities (2015M-284)
… within the Allegany Territory of the Seneca Nation, in Cattaraugus County. The City, which has approximately … flow analyses and did not submit casino revenue claims in a timely manner to the Seneca Nation. The Comptroller did … enforce the collection of overdue property tax payments in a timely manner and did not follow the tax enforcement …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284State Agencies Bulletin No. 2273
… schedule outlined in this bulletin. As part of OSC’s annual uncashed payroll check outreach, any paychecks issued … be turned over to the Office of Unclaimed Funds in April 2025. Outreach to employees with uncashed paychecks issued in … a new tab OSC has added to the Payroll Check Notification Report, found on the PayServ Bulletin Board. This new tab …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksOpinion 92-11
… pursuant to Education Law, §1709(8-c). April 14, 1992 Donald J. Slover, Ass't Superintendent For Business Lynbrook …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Town of Cuyler – Town Clerk Operations (2017M-207)
… properly accounted for fees (including sewer rents) and real property taxes for the period January 1, 2016 through … Key Findings 149 clerk fee receipts totaling $4,200 and 53 real property tax receipts totaling $128,000 were deposited … days after the total exceeds $250. Ensure that all real property tax collections are deposited within 24 hours. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-cuyler-town-clerk-operations-2017m-207SFY 2022-23 Annual Report of the Office of Unclaimed Funds
State Fiscal Year 2022-23 was another productive year for the Office of Unclaimed Funds, returning millions to rightful owners.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2022-23.pdfControls Over Unclaimed Bottle Deposits (2016-S-96) 90-Day Response
The objectives of our performance audit were to determine whether the Department of Taxation and Finance is enforcing registration and reporting requirements...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s96-response.pdfOpinion 88-9
… facilities. Prior to such delegation, the town board must call and conduct a public hearing on the increase or … may be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the … and estimate have been completed, the town board then must call a public hearing and cause a notice of hearing to be …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 88-71
… of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Town of Wellsville – Budgeting (2021M-112)
… The Board adopted structurally balanced budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board gave …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112Opinion 99-6
… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. New York … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli: Albany Challenged by Budgetary, Demographic Factors
… The city of Albany’s economy has been stabilized by state government and new industries, but is troubled by high poverty and a reduced tax base due to a large number … tax-exempt properties, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsState Comptroller DiNapoli Releases Municipal Audits
… Village of New Hempstead – Clerk-Treasurer’s Duties (Rockland County) The village board did not ensure that the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits