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Opinion 89-14
… officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed stamped envelope with … Whether a tax collecting officer may request that persons paying their …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… disclose climate transition action plans. The utility WEC Energy Group Inc. agreed to publicly disclose a feasibility … ( € 300 million), a Danish investment firm specializing in renewable energy infrastructure assets, including onshore and … that contribute to a green energy transition. Carlyle Renewable and Sustainable Energy Fund II ($200 million), a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesState Comptroller DiNapoli Releases Municipal & School Audits
… a comprehensive investment program with written procedures for the investment of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also did not formally solicit … officials did not ensure non-payroll disbursements were for appropriate town purposes. The board did not segregate …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… Internal Audit Function & Audit Committee," Mary Ellen Clark and William J. Klohck, August 2006 (updated April 2013) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … The Town of Fremont is located in Sullivan County and has approximately 1,400 residents. The Town provides water, highway and general government services to its residents. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfOpinion 90-42
… system of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list … filing a list of properties affected by unpaid tax liens to be foreclosed by actions in rem, pursuant to title 3 of … Whether a city is liable for a fee for filing a list of properties affected …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Selected Financial Management Practices
… area along the Hudson River waterfront, generally from the northern boundary of Battery Place to the northern boundary of 59th Street in Manhattan. The Trust has …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesDiNapoli Releases Annual IDA Report
… Development Agencies (IDAs) reported $784 million in net tax exemptions in 2018, up 4.4 percent from 2017, according … get back on their feet, with careful review of the tax breaks they offer and the impact on local government … active IDAs provided approximately $1.5 billion in total tax exemptions in 2018 and reported 4,289 active projects …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportComptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… policy and relegates the United States to the sidelines of the global response to climate change. "The creation of a lower carbon future is inevitable and is already … to address climate change in innovative ways. As trustee of New York state’s $192 billion pension fund, I will …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementExtra-Classroom Activity (2015-MR-5)
… to the following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … a number of sources such as admissions, membership dues, sales and donations. Students raise and spend these funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Portville Central School District - Cafeteria Collections (2018M-244)
… Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244DiNapoli: Local Government Debt Levels Off
… 2018, an increase of 64 percent from 2008. The Village of Freeport had $102 million in debt, down 33 percent from 2008. …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offAdministration and Collection of Real Estate Transfer Taxes (2017-S-88) 90-Day Response
To determine if the Department of Taxation and Finance has adequate systems and practices in place to allow it to effectively collect Real Estate Transfer ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s88-response.pdfNY State Comptroller DiNapoli Asks for Report on Due Diligence in Wake of Dakota Pipeline Controversy
… York State Common Retirement Fund (Fund), is calling on Marathon Petroleum to explain how it identifies and addresses environmental and social risks, including … Trillium Asset Management and As You Sow. In December, Marathon asked the Securities and Exchange Commission's (SEC) …
https://www.osc.ny.gov/press/releases/2017/03/ny-state-comptroller-dinapoli-asks-report-due-diligence-wake-dakota-pipeline-controversyDiNapoli: NYS Pension Fund Commits an Additional $2.4 Billion Through Sustainable Investment Program
… posed by climate change and our efforts continue. Over one million members and beneficiaries depend on the Fund’s … energy efficiency, and renewable energy, primarily in North America. $150 million to the Vision Ridge Partners …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nys-pension-fund-commits-additional-24-billion-through-sustainable-investment-programComptroller DiNapoli Releases School Audits
… through 2014-15. District officials also overestimated health insurance, contractual special education and certain …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of … budgeting practices generated more than $5 million in budget surpluses. To reduce fund balance and stay within …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mCroton-Harmon Union Free School District - Professional Services (2019M-51)
… Determine if District officials sought competition for procurement of professional services. Key Findings District officials did not: Use … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51