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Comptroller DiNapoli: Positive Financial Indicators in Middletown

… budget trends have created a healthy outlook for the city of Middletown, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the state. “The …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-positive-financial-indicators-middletown

DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City

… P. DiNapoli shows the challenges faced by the state’s school districts are as varied as the state itself. Regional … services, including special education. The report details school district demographic and financial information from nine separate regions outside New York City. “School districts must navigate a complex set of state rules …

https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-city

Guide to Domestic Relations Orders – Divorce and Your Benefits

… property and may be divided when a marriage ends Guide to Domestic Relations Orders Introduction …

https://www.osc.ny.gov/retirement/members/divorce/guide-domestic-relations-orders

Town of Almond - Tax Collection (2019M-188)

… of receipt for tax payments collected or to establish tax payment dates. Key Recommendations Deposit and remit collections in a …

https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188

NY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion

… its efforts to cover all S&P 500 companies and, combined with expected increases in the disclosure of boards’ racial … gender of their workforce, including senior management, with the U.S. Equal Employment Opportunity Commission . … asserting a commitment to inclusivity of diversity by sex, race, ethnicity, age, gender identity, gender expression …

https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusion

Reporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)

… of the 10 sampled foreclosures with surplus deposits into court contained errors in the calculation of interest due … Ten of the 77 referees sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, 2012. Unified Court System officials subsequently provided proof of …

https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-follow

Opinion 93-25

… under the mistaken belief the right-of-way was a village street may not continue to provide such lighting unless the … right-of-way if the right-of-way has become a village street by prescription or public use. The village's provision … 806; Catskill v DeCicco , 2 Misc 2d 942, 147 NYS2d 756; 21 Opns St Comp, 1965, p 450). The provision of lighting may …

https://www.osc.ny.gov/legal-opinions/opinion-93-25

Greene County – Court and Trust Funds (2014M-294)

… that have not been turned over to the State Comptroller as abandoned property, even though the funds have been in the custody of … years. Key Recommendation Ensure that all moneys deemed abandoned property are paid to the State Comptroller in a …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294

DiNapoli: Fewer School Districts Overriding Tax Cap

… The number of school districts overriding New York’s property tax cap … officials are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two … on taxes despite these challenges.” Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-cap

Opinion 2009-2

… in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State Comptroller's Permission (when … need to obtain the State Comptrollers approval for town water improvement …

https://www.osc.ny.gov/legal-opinions/opinion-2009-2

Opinion 2009-2

https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0

Opinion 88-60

… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … terms which are fair and reasonable ( Blank v Browne , 217 App Div 624, 216 NYS 664). This Office has advised that, in …

https://www.osc.ny.gov/legal-opinions/opinion-88-60

Elmsford Union Free School District – Fixed Assets (2017M-147)

… Fixed assets were not tagged as District property for 26 items valued at $144,421. District inventory records of …

https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147

Putnam County – Court and Trust Funds (2017M-221)

… Purpose of Review The purpose of our review was to determine whether County … to safeguard and account for court and trust funds for the period January 1, 2014 through January 1, 2017. … The purpose of our review was to determine whether County officials have …

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221

Orange County – Court and Trust Funds (2017M-225)

https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225

Genesee County – Court and Trust Funds (2014M-322)

… County Treasurer for safekeeping, such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to the Treasurer for safekeeping … Maintain a court and trust fund register as required by law. Ensure that all moneys deemed abandoned …

https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322

Town of Newfane – Supervisor's Financial Records (2017M-7)

… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … issued. Bethlehem Public Library – Selected Cash Receipts (Albany County) The board has established adequate internal … levy limit. Town of Edinburg – Justice Court Operations (Saratoga County) The town justice did not maintain complete …

https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits