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Opinion 92-28
… over to the library fund or the library treasurer, as the case may be, those taxes which are specifically earmarked for … to the library fund or to the library treasurer, as the case may be, as soon as practicable after receipt. (4) … yearly, or as directed, as are other general taxes. In the case of a school district the appropriation for library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28DiNapoli Releases Analysis of SFY 2024-25 State Budget
… reserves such as the “economic uncertainties” fund can be used by the Executive for any purpose, with no …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli Releases Review of Executive Budget
… New York’s job recovery has been slow and there are fewer workers in the labor force. DiNapoli noted DOB’s forecast of …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetWestmoreland Central School District – Financial Condition (2014M-283)
… that was not used to fund operations, the District’s actual unrestricted fund balance totaled almost three times …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Lyncourt Union Free School District – Financial Condition (2016M-62)
… Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.9 million. Key Findings The Board adopted budgets for the three-year period that appropriated a total of $810,000 in fund … fund balance was used. As a result, the District’s year-end unrestricted fund balance as a percentage of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62Oneonta City School District –Financial Condition (2013M-165)
… financial condition for the period July 1, 2011, to March 29, 2013. Background The Oneonta City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Andes Central School District – Financial Management (2013M-250)
… based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 to … surplus fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve balances and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250South Mountain Hickory Common School District – Financial Management (2022M-49)
… Treasurer (Treasurer) demonstrated effective financial management. Key Findings The Trustee and Treasurer did not demonstrate effective financial management. The Trustee and Treasurer: Developed and adopted … Treasurer Treasurer demonstrated effective financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mRockland County – Budget Review (B6-13-22)
… if the budget is not adjusted. Issuing serial bonds to cover the costs of tax certiorari claims and operating … appropriations in the budget that will be sufficient to cover estimated uncollected property taxes in 2014. If …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide … within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to … as to whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Administration and Monitoring of Financial Assistance to New York City Businesses
… To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure … commitment to hire under the HireNYC program, a workforce development program that creates local employment … To determine whether the New York City Industrial Development Agency NYCIDA has policies and procedures in …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesState Comptroller DiNapoli Releases Municipal Audits
… made to obtain the best price. None of the 10 professional service providers reviewed with payments totaling $250,200 … balance and reserve policies. County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition … plan for the 2017 acquisition of the rail yards. The property was acquired based on a $6 million to $20 million …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsEfforts to Collect Delinquent Taxes (Follow-Up)
… of the five collection steps we tested: using applicable search tools to identify taxpayer resources that might be …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followOpinion 2012-1
… town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of assessment … department. Article 18 of the General Municipal Law (§§ 800 et seq .) contains provisions that relate to conflicts of … town officers and employees (General Municipal Law § 800 [4], [5]). Pursuant to General Municipal Law § 800 (3), a …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1DiNapoli: State's Fiscal Outlook Declines
… of funds were used for public health and safety payroll, and more than half (almost $4 billion) was for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… may reasonably be available for the coming year. Thank you for your leadership during these difficult times. The …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… rent payments. It also prohibited evictions for up to a year and waived late fees. “The Emergency Rental Assistance …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startVillage Official Heading to Prison for Stealing More Than $100,000
… in which she pocketed taxpayer funds over a five-year period. As part of her plea agreement, Bailey must pay … village’s real property tax levy during the 2011-12 fiscal year and 66 percent of the levy in 2012-13; Altered village …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… from the Aid and Incentives for Municipalities (AIM) program. “The state has long supported local communities … funding source.” Since State Fiscal Year (SFY) 2012, AIM funding was held flat for most municipalities. In SFY … eliminated for most towns and villages and replaced with “AIM-related” payments, which was funded using county sales …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflation