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Opinion 2004-7
… or water district outside the village, the right to make connections with mains and reservoirs of the village for the … a scale of rents for use of water, to be paid at such times and in such manner as the prescribed by the village. … tax only if expressly delegated to it by the Legislature (NY Const, art. XVI, 1; see, e.g., City of New York v State of …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7Opinion 88-39
… or statutory amendments that bear on the issues discussed in the opinion. BAIL MONEYS -- Disposition (cash bail on … JUSTICE COURT ACT, §2021(1): Cash bail which is posted in a town justice court in connection with a felony complaint, is held by the town … Whether a county a town in the county or a village located within the town is …
https://www.osc.ny.gov/legal-opinions/opinion-88-39DiNapoli Report Identifies Trends in Causes of Subway Delays
… performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays … ran more trains in 2024 than it did that year. So far, 2025 has seen improvement. Through June, as ridership … delays in 2024, and rose again by 11% in the first half of 2025 compared to the first half of last year. Delays caused …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysDiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s local governments rely on sales …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Government-Wide Financial Data – 2023 Financial Condition Report
… provide a long-term view of finances. They record revenues and expenses when the earnings process is complete (full … Governmental activities: includes most of the State’s core services as well as general administrative support. … of net assets applicable to a future reporting period); and The difference between assets and deferred outflows of …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesComptroller DiNapoli Releases School Audits
… in overpayments totaling $5,300 for eight students and an underpayment of $900 for one student. Lackawanna City School …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsOpinion 2004-8
… that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal Funds … care benefits for its employees and their families through insurance coverage and, in addition thereto, reimburses …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 89-57
… Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; …
https://www.osc.ny.gov/legal-opinions/opinion-89-57State Comptroller DiNapoli Releases Municipal & School Audits
… board did not annually audit the supervisor’s records and reports or ensure annual financial documents were filed, as … of $451,664. Of the 10 revenue accounts reviewed as of Dec. 31, 2022 and Dec. 31, 2023, two accounts were overstated by a total of …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2004-3
… discussed in the opinion. CITIES -- Tax Limit (exclusion for capital appropriations financed with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion for capital appropriations financed with non-property tax …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Opinion 90-27
… DISTRICTS -- Establishment of (joint fire district) TOWN BOARD -- Powers and Duties (appointment of commissioners of … district); (establishment of joint fire district) VILLAGE BOARD -- Powers and Duties (appointment of commissioners of … for the establishment of joint fire districts without petition. Article 11-A of the Town Law (§189-a et seq. ) and …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Buffalo Academy of Science Charter School - Procurement (2019M-250)
Determine whether a competitive process is used to procure goods and services
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Opinion 89-48
… 37 of the Lien Law, a developer was directed by the Supreme Court to execute the bonds, as principal, to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller DiNapoli Releases Municipal and School Audits
… at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 … (Delaware County) The board and district officials failed to properly manage fund balance and reserves. The board and …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsReal Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… revenues. The largest governments, those with revenues of $100 million or greater (phase 1) will implement for fiscal … 15, 2002; those with revenues between $10 million and $100 million (phase 2) for fiscal years ending after June 15, …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Watervliet City School District – Payroll and Claims Processing (2013M-4)
… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is located in the City of Watervliet in … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Mechanicville City School District – Financial Condition (2017M-93)
… the Board effectively managed the District’s finances by adopting realistic budgets and if it kept the unrestricted … which has approximately 1,330 students, is governed by a seven-member Board of Education. Budgeted appropriations … 2015-16, District officials overestimated appropriations by almost $4.6 million and appropriated a total of $2.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Southern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided proper oversight over … approximately $1 million. Key Findings The Board failed to develop clear and adequate policies and procedures or … Recommendations Review and update policies and procedures to govern travel and credit card use. Ensure that STE …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165