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Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… the City – approximately 1.05 million properties per year worth a total market value of more than $1 trillion. New York City … for property tax valuations. Assessors determine parcel market value using one of several valuation methods based on …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … in place to safeguard IT assets, including an appropriate use policy, a breach notification policy and a disaster … in financial operations and that backups are performed daily, and copies of data are stored at a secure off-site …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… states: "The financial health of our state pension fund is very strong, as validated once again by the Pew Charitable Trusts who ranked it as one of the nation's most well-funded public pension … DiNapoli said. "We have strategically put New York on a steady course to capitalize on long-term market …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topLong Beach City School District – Financial Management (2023M-147)
… District’s spending plans in a transparent manner. While real property tax levies remained the same since 2020-21, the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the … This report, the fifth in a series by the Office of the State Comptroller, makes clear how the 50 states differ in … same as its share of the national population. Virginia and Maryland ranked first and second among the states as the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-calendar-year-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxThe 80/20 Housing Program
… used to achieve program results at four participating developments. The audit scope included the 68 developments in the 80/20 Program, that were occupied and had … York’s Real Property Tax Law. As of December 31, 2015, 68 developments, mostly in Manhattan, were occupied and had …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Comptroller DiNapoli Releases Municipal & School Audits
… on average, annually over-estimated appropriations by $3.2 million (9.9%) and maintained four reserves totaling $6.6 … for the difference in the amount received. Village of Port Dickinson – Capital Asset Accountability (Broome County) … Ulster Board of Cooperative Educational Services – Network User Accounts (Ulster County) Officials did not …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 92-28
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … this chapter and shall, unless otherwise directed by such vote, be considered as annual appropriations therefor until …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Opinion 2007-2
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: … are not required to, charge back to towns and cities all or a portion of the types of expenses connected with …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2DiNapoli: Tax Collector Faked Her Personal Tax Payments
… led to the arrest today of DePeyster Town Clerk and Tax Collector Michelle Sheppard, who admitted she falsified her personal town and county tax payments of $4,303. “Day after day, Ms. Sheppard watched …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsComptroller DiNapoli Releases School Audits
… Academy and Central School District and the Westhampton Beach Union Free School District . “In an era of limited … generated more than $32 million since 2006-07. Westhampton Beach Union Free School District – Claims Processing (Suffolk …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsWest Seneca Fire District #6 – Financial Management (2013M-14)
… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Endwell Fire District – Controls Over Financial Operations (2013M-277)
… approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… uses numerous suppliers in Bangladesh and should explain what steps it is taking to ensure human rights are upheld there and throughout its supply chain. Safety in … DiNapoli supports greater disclosure on how companies are mitigating the risk inherent to their supply chains. In …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operations