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Opinion 2007-2
… incurred by towns and cities”. The word “incurred”, when used in connection with expenses, often refers to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Assessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsState Government Accountability - Special Reports
… and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsOpinion 88-29
… role played by town board members in preparing the town budget and initiating the collection of taxes must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-29NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the following statement today after the Pew Charitable Trusts … portfolio of public and private equities, fixed income, real estate and alternative instruments. … The financial …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Opinion 2004-6
… villages to "lease, sell and convey such real and personal property as the purposes of the corporation may require". … 88-1, p1). With respect to the gratuitous use of village property, article VIII, §1 of the State Constitution … Opns St Comp No. 90-37, p 84; see also Ross v Wilson , 308 NY 605). We note that the consideration for the use of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Town 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.pdfDiNapoli: School District Tax Levy Cap at 2%
… districts and 10 cities with fiscal years starting July 1, 2025, including the “Big Four” cities of Buffalo, Rochester, …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentOpinion 92-28
… St Comp No. 86-54, p 86; see also Buffalo Library v Erie County , 171 AD2d 369, 527 NYS2d 993. Section 259(1) does not …
https://www.osc.ny.gov/legal-opinions/opinion-92-28New York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… Retirement Fund, released the following statement today in response to a majority shareholder vote of 62.3 percent in support of the Fund’s request that ExxonMobil do more to … investors in the fight to ensure a smooth transition to a low carbon economy. Climate change is one of the greatest …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingElmwood Village Charter School – Building Acquisition (2017M-237)
… School officials adequately and appropriately acquired a building in the most cost-beneficial manner that also met the … review and cost-benefit analysis when selecting a building. The Board did not pay a reasonable price for the …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237North Bellmore Union Free School District – Financial Condition (2014M-47)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of fund … unexpended surplus funds exceed the level established by Real Property Tax Law. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … with the property tax levy limit. … New York State Comptroller Thomas P DiNapoli today announced his office …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Administration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfShareholders Send Exxon a Strong Message on Climate Change
… will be affected by worldwide efforts to combat climate change, despite the board of directors’ opposition. The … the resolution — a record level of support for a climate change resolution at an Exxon annual meeting — despite the … want the company to step up when it comes to climate change,” said Pete Grannis, First Deputy Comptroller for the …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued: Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report all … misappropriated. The clerk did not accurately record all real property tax collections and deposited some collections …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsFreeport Union Free School District – Financial Management (2024M-49)
… complete report – pdf] Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of … properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund … and maintaining unreasonable reserve balances results in real property tax levies that are higher than needed to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Opinion 2005-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7