Search
Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… unappropriated fund balance is in compliance with Real Property Tax statutory limits. Closely monitor the …
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)
… the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, State aid and non-property tax …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… 2012-13 fiscal year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board …
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)
… budget appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. …
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)
… general fund-townwide, where they can be used to reduce real property taxes and finance operations. The Supervisor is …
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)
… personal items totaling $8,347, did not deposit fees and real property taxes in a timely manner, and did not remit …
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)
… The Clerk is also responsible for collecting and remitting real property taxes to the Town Supervisor and County …
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
… today by State Comptroller Thomas P. DiNapoli. The tax cap, which first applied to local governments (excluding New … allow school districts and municipalities to override the cap. DiNapoli’s office calculated the inflation factor at … manage their budgets and ensure they comply with the tax cap law.” The 2% allowable levy growth affects the tax cap …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearOpinion 92-26
… cities and towns in the county on the basis of the taxable real property therein (see also 1981 Opns St Comp No. 81-207, … in the county on the basis of the full value of taxable real property. Thus, from a taxpayer's perspective, the only … cities and towns on the basis of the full valuation of the real property therein (see County Law, §360[3]; Real Property …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-32
… CLAIMS -- Compromise or settlement of (devaluation of real property located near solid waste facilities) … The purpose of the program would be to reimburse owners of real property for any devaluation of their properties which … Law, §2045-d[2], authorizing the county to condemn real property for corporate purposes of OCRRA; Public …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 88-12
… The method or formula may be based on full valuation of real property, amount of services rendered or any other … ownership, custody, operation and maintenance of real and personal property may be included in the agreement …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when counsel to Motor Vehicle … been our position that in the absence of any statutory or judicial definition, the word "fee" should be given its …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 2004-6
… authorizes villages to "lease, sell and convey such real and personal property as the purposes of the corporation … that the consideration for the use of unneeded village real property need not necessarily be in cash in order to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Comptroller DiNapoli Releases Municipal Audits
… of loans that become delinquent. The city donated two real properties to the Oswego City Revitalization Corporation … but does not have the authority to make a gift of real property to a private entity. Town of Owego – Financial …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Citywide Payment Services and Standards – Controls Over Payments
… uses. In May 2022, CPSS reports showed $20.6 million in real property tax payments under FAIRTAX (a system to record all taxes received by the City, including real property tax) despite the fact that the FAIRTAX system …
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)
… estimates for temporary municipal assistance, police, real estate transfer tax, city and state mortgage tax, … the estimates for temporary municipal assistance, police, real estate transfer tax, city and state mortgage tax, …
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
… portfolio of public and private equities, fixed income, real estate and alternative instruments. About the Church of … held mainly in a diversified portfolio including equities, real estate and alternative investment strategies. The …
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
… portfolio of public and private equities, fixed income, real estate and alternative instruments. About the Church … held in a diversified portfolio including equities, real estate and alternative investment strategies. The …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeTown of Hornellsville – Financial Management (2025M-102)
… levy limit 1 each year and adopted budgets that increased real property taxes by a total of 18 percent in calendar … Town’s fund balance. As a result, the Board cannot ensure real property tax levies are not more than necessary. The …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal & School Audits
… a debt reserve. As a result, district officials maintained real property taxes at a level higher than necessary to fund … appropriated $2.4 million of fund balance each year and real property taxes were increased by $4.5 million, or 9.7%, …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-audits