Search
Opinion 88-57
… may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL LAW -- … water rates including a classification under which senior citizens meeting certain income criteria are charged at a … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged at a …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Office 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.pdfAvon Central School District – Financial Management (2024M-75)
… Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials did not effectively manage fund balance and reserves. The … District Board of Education Board and District officials effectively managed fund balance and reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75DiNapoli: NYC Budget Benefiting From Strong Economy
… are likely to exceed last year’s $16 billion.” Mayor de Blasio’s administration intends to use the projected …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economyLong Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education … Determine whether the Long Beach City School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Shareholders Send Exxon a Strong Message on Climate Change
… showed significant support for a motion asking the company to report on how its business will be affected by worldwide efforts to combat climate change, despite the board of directors’ opposition. The … showed significant support for a motion asking the company to report on how its business will be affected by worldwide …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… Town of Coventry – Town Clerk/Tax Collector (Chenango County) The clerk did not record, deposit, remit or report … The clerk did not accurately record all real property tax collections and deposited some collections and … Law Section 123. Town of Morehouse – Records and Reports (Hamilton County) The supervisor did not maintain the town’s …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of the State Comptroller (OSC) … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsState Government Accountability - Special Reports
… Education State Fiscal Year 2022-2023 Report on Preschool Special Education State Fiscal Year 2021-2022 Report on Preschool Special Education Preschool Special Education Audit Initiative: 2020 Annual …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsDiNapoli: School District Tax Levy Cap at 2%
… and Yonkers, as well as Amsterdam, Auburn, Corning, Long Beach, Watertown, and White Plains. Note: Allowable levy … governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-school-district-tax-levy-cap-at-two-percentDiNapoli: School District Tax Cap Levy Remains at 2%
… and Yonkers, as well as Amsterdam, Auburn, Corning, Long Beach, Watertown, and White Plains. Note: Allowable levy … governments Real Property Tax Cap and Tax Cap Compliance web page …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-school-district-tax-cap-levy-remains-at-2-percentVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings The current and former Clerk-Treasurers did not maintain complete, … Village ClerkTreasurers maintained complete accurate and uptodate financial records and reports …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136NY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal … State and certain local taxes are administered by the State Department of Taxation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesShareholders to Exxon: It's Time to Address Climate Change
… than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's board of directors … hear directly from major shareholders who want the company to assess and report on how its business model will adjust to …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… An audit released today by New York State Comptroller Thomas P. DiNapoli of the … is under pressure as revenues decline from its horse racing and wagering operations, and it must rein in costs and … It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. A portion …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… week asked the Securities and Exchange Commission (SEC) to reject ExxonMobil’s plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State Common …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… Systems, CalPERS and other U.S. and European investors. A full list of this year’s co-filers is available here . About …
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)
… Elmwood Village Charter School is located in the City of Buffalo in Erie County. The School, which is governed by a …
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)
… audit was to examine the District’s financial operations and the use of fund balance for the period of July 1, 2012 through June 30, 2013. … Background The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47