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Opinion 95-15
… of statutory authority for a school district to charge back to a public library any portion of such real property … which expressly prohibits a school district from charging back a portion of a tax refund to a school district public … and does not authorize the school authorities to charge back any portion of the refund to a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Real Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … may rent, lease or grant easements or other rights in any land or property it owns. Such arrangements and … value. Key Finding We found that NYPA made some progress in addressing the problems identified in our prior report. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followResearch Vendor Information
… The links below provide access to information resources that a State contracting entity may … review. Each resource has a short description and the link to the applicable website. The Office of the State … and Organizational Capacity Legal/Regulatory Authority to Do Business Integrity Performance General Resources …
https://www.osc.ny.gov/state-vendors/vendrep/research-vendor-informationeLearning Videos and Resources
… submit those ideas to [email protected] . Certificates of Deposit (CD) Accounts – New Resources from this Video … Resources from this Video NYS Abandoned Property Law Rules of Jurisdiction Industry Handbooks Voluntary Compliance …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,732 contracts for state … more than 1.8 million payments worth nearly $10.2 billion. The office rejected 168 contracts and related transactions … In January the Office of the State Comptroller approved 1732 …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryDiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… to $29.2 million in 2021. County IDAs were responsible for 61.2% of all active IDA projects in 2021, followed by … (0.1%). The report summarizes data as reported by IDAs for fiscal year end 2021 through the Public Authorities … IDA, do not. DiNapoli’s report found that: Tax exemptions for IDA projects totaled almost $1.9 billion, an increase of …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionState Comptroller DiNapoli Releases Audits
… toward the collective 20 percent energy reduction. In a follow-up, auditors found OGS has made significant progress in correcting the problems identified in the initial report. Department of Health (DOH): Improper …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsTown of Milo - Real Property Tax Exemption Administration (2018M-210)
Determine whether the Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Opinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … do not constitute "purchase contracts" within the meaning and intent of the competitive bidding requirements of … property, the courts in this State have indicated that a sale will not be permitted to stand if the consideration is …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Statement from New York State Comptroller Thomas P. DiNapoli on the Passing of Former Governor Mario Cuomo
… former Governor Mario Cuomo. I had the privilege to serve in the State Legislature while he was Governor, and I admired … former Governor Mario Cuomo I had the privilege to serve in the State Legislature while he was Governor and I admired …
https://www.osc.ny.gov/press/releases/2015/01/statement-new-york-state-comptroller-thomas-p-dinapoli-passing-former-governor-mario-cuomoState Comptroller DiNapoli Statement on Former Mahopac Fire Official Guilty Plea
… "Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire … Michael Klein started stealing from the public just after he was appointed treasurer at the Mahopac Fire …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-statement-former-mahopac-fire-official-guilty-pleaProperty Tax Exemptions
Property Tax Exemptions
https://www.osc.ny.gov/files/local-government/publications/pdf/propertytax_exemptions.pdfOpinion 92-23
… DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases … of real property of the district which is not needed for district purposes, although the remainder of such … to cancel if the leased portion of the property is needed for district purposes at a future date, and such other …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 2001-15
… opinion. IMPROVEMENT DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation … a domicile within the district. Corporations are not considered to be "resident owners" for this purpose. … transfer property to the town pursuant to section 198(12), but could do so for fair and adequate consideration). The …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Town of Ulster – Town Assessor (2016M-361)
… Purpose of Audit The purpose of our audit was to review the Town’s property … Review all property tax exemptions on an annual basis to verify that proper documentation is maintained. File the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with certain findings …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… one case, DiNapoli’s auditors found Medicaid reimbursed a clinic for seven dental cleanings for one patient in a single year. Medicaid reimbursed another clinic for 41 dental exams (totaling $2,771) for one patient … denied if they were billed by a dentist instead of a clinic. Medicaid also overpaid more than $7.5 million in …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… because the state Office of Mental Health (OMH) failed to include key features in its web-based advisement system, according to an audit released today by State Comptroller Thomas P. … public, and the Office of Mental Health hasn’t done enough to fix those problems,” DiNapoli said. “While the state has …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workDiNapoli Announces State Contract and Payment Actions for March 2016
… his office approved 2,117 contracts valued at $18 billion and approved more than 4.3 million payments worth more than … billion in March. His office also rejected 243 contracts and related transactions valued at $1.15 billion and more than 9,400 payments valued at more than $17.8 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Opinion 94-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … The lease may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to … building code or other similar requirements. This is in reply to your letter concerning a proposed lease of fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12