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Common Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … in violation of the district’s AUP. Internet browsing increases the likelihood that users will be exposed to …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsNY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… P. DiNapoli, trustee of the New York Common Retirement Fund (the Fund), released the following statement today in regarding … Facebook CEO Mark Zuckerberg’s Senate testimony. The Fund holds shares in Facebook valued at more than $1 … P DiNapoli trustee of the New York Common Retirement Fund the Fund released the following statement today in …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyCity of Mechanicville – Audit Follow-Up (2012M-162-F)
… Purpose of Audit The purpose of our review was to assess the City’s progress, as of January 2015, in implementing our … is the Mayor. The City finances services mainly through real property taxes, State aid and fees charged to residents. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/03/city-mechanicville-audit-follow-2012m-162-fRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
RotterdamMohonasen Central School District Claims Processing 2013M19
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Village of Belle Terre – Audit of Claims (2013M-87)
… Purpose of Audit The purpose of our audit was to determine whether the Village Board adequately audited claims. Background The … ended May 31, 2012 were $995,825, funded primarily with real property taxes. Key Finding Generally, the Board …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-belle-terre-audit-claims-2013m-87Opinion 2007-2
… Board of Elections (liability for expenses of); (authority to charge back expenses of); (method of charging back … 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion of the types of expenses … Whether amendments made to the Election Law require or permit the chargeback of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… with five portfolio companies during the 2024 proxy season and added $2 billion to the MSCI World ex-USA Climate Change Index strategy, State Comptroller Thomas P. DiNapoli … The Fund reached agreements with Southwest Airlines Inc. and steel-maker Cleveland-Cliffs Inc. to set greenhouse gas …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesTown of Sheridan – Shared Services Costs (2023M-74)
… incurred pursuant to an intermunicipal agreement (IMA) and whether the Town Board (Board) conveyed land in a transparent and equitable manner. Key Findings The Town was not … equitably for shared service costs related to the IMA and the operating group Chadwick Bay Intermunicipal Water …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Opinion 96-7
… agreement. You ask whether several fire districts may join together in an advertising campaign for the purpose of … advertise to recruit volunteers, they may join together and perform this function cooperatively pursuant to … Whether fire districts may join together in an ad campaign for the purpose of recruiting …
https://www.osc.ny.gov/legal-opinions/opinion-96-7DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… I thank the State Police for their work on this case.” DiNapoli’s office is currently auditing the town’s …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-29
… however, holding that the "contract for sale, although in form concerning only the county, by implication also involves …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Comptroller DiNapoli Releases State Audits
… did not meet the requirements, but were allowed to drive buses transporting an estimated 8,400 passengers on a total …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsPersonal Income Tax and Property Tax
… property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved by the Department were appropriate and … December 31, 2018. In addition, our Office examined credits processed by the Department during the period July 1, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… P. DiNapoli today announced a $3 billion increase to the New York State Common Retirement Fund’s (Fund) … to our investments. Smart, sustainable investments protect the long-term value of the Fund and at the same time can be a powerful tool for … Thomas P DiNapoli today announced a $3 billion increase to the New York State Common Retirement Funds Fund Sustainable …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Sharon Springs Central School District – Fund Balance Management (2022M-100)
… circumvents the statutory limit. Although real property tax levies remained relatively flat during the audit period, … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Opinion 2004-6
… ARTS AND CULTURAL AFFAIRS LAW §57.07: A village may not permit an historical society to use an unneeded portion of a village building without … Law §57.07(2) and, as consideration under the contract, permit the historical society to use the unneeded space in a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 2005-7
… in the opinion. WATER DISTRICTS -- Water Supply (service to users located outside a water district) WATER RENTS -- … WATER SUPPLY AND DISTRIBUTION -- Water Supply (service to users located outside a water district) GENERAL MUNICIPAL … district. (2) A town water district may provide service to users located outside the district pursuant to Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7