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Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Village of Nichols – Financial Condition (2013M-50)
… 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. The Village is governed … and the Board did not include contingency appropriations in its budgets, the Board had no mechanism to react to … instability because it received unanticipated revenues in four of those five years totaling approximately $120,500, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
Town of Bovina Internal Controls Over Cash Receipts and Disbursements 2012M237
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Porter – Capital Projects (2013M-352)
… October 9, 2013. Background The Town of Porter is located in Niagara County and has a population of approximately 6,700 … are being inappropriately reported and sequestered in the capital projects fund because the Board and Supervisor … Cash balances, which total $953,000, should be recorded in the general fund-townwide, where they can be used to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Argyle – Town Clerk and Budgeting (2012M-231)
… to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the Village of Argyle. The … Town Supervisor and four Board members – governs the Town. In 2011, the Town had operating expenses of approximately … $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit funds to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Town of Danby – Audit Follow-Up (2022M-8-F)
… fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fDiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be capped at 2%, the same as last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, which … the same as last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 92-26
… within the county may be subsequently charged back to those jurisdictions. In general, the amounts charged back need not appear in a city, town or village budget, but … of a county outside the City of New York are charged back to the cities, towns and other political subdivisions …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-32
… or settlement of (devaluation of real property located near solid waste facilities) CONSTITUTIONAL LAW -- Gifts and …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 88-12
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Not Requiring … 119-o lists several subjects which may be addressed in a cooperation agreement. For example, the cooperation … equitable basis (General Municipal Law, §119-o[2][a]). In addition, the agreement may provide for the manner of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96-5
… Court Fees (exemption from when counsel to Motor Vehicle Accident Indemnification Corporation represents appellant) … LAW, §5225: Where the counsel to the Motor Vehicle Accident Indemnification Corporation (MVAIC) represents an … CPLR, §8022(b), to an appeal involving the Motor Vehicle Accident Indemnification Corporation (MVAIC). You state that …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 2004-6
… (services by an historical society for use of village building) VILLAGE LAW §1-102(1); STATE CONSTITUTION, ARTICLE … historical society to use an unneeded portion of a village building without consideration. A village may, however, enter … society to use the unneeded space in a municipal building, without payment of cash rent, so long as the …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Citywide Payment Services and Standards – Controls Over Payments
… January 2022 through May 2022, CPSS processed about 5.5 million transactions totaling more than $7 billion. Key … respond to ad hoc requests for information) exceeded the production reports for the month of May 2022. Until we … payment trends and potentially identify issues, which is one of the Dashboard’s stated uses. In May 2022, CPSS reports …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsCity of Yonkers – Budget Review (B24-6-6)
… room and occupancy tax, metered water sales and sewer rents that may not be achievable. Results in additional debt … insurance, employee retirement, firefighting overtime and social security that are likely underestimated. Does not … insurance, employee retirement, firefighting overtime and social security and amend as necessary. Review the estimate …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… of the Paris climate agreement that sends the strongest signal yet that the global economy is transitioning to clean …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureInvestors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State Comptroller Thomas P. DiNapoli, as Trustee of the New York State Common Retirement Fund (Fund), and the … adopt the goals of the Paris Agreement to rein in climate change. In recent weeks, similar proposals have won a …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeTown of Hornellsville – Financial Management (2025M-102)
… increased real property taxes by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board … town-wide (TW) funds’ 2025 budgeted appropriations. In addition, the Board did not treat taxpayers equitably … TW funds instead of the town-outside-village (TOV) funds in calendar years 2022 through 2024. As a result, there is an …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal & School Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government and school audits were issued
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits