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Medina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdfOpinion 88-78
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Contract for (additional protection by … -- Financing (exemption of village from town tax for town police services) -- Police Chief (necessity for in village) … pending proposals in connection with the provision of police services in a village and a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-78Comptroller DiNapoli Releases Municipal Audits
… , Town of Thurston , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget … did not audit the records of the clerk as required. York Fire Department – Controls Over Financial Activities … Syracuse Town of Thurston Town of Willsboro and the York Fire Department …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund (Fund), is asking fellow investors in Wynn Resorts to vote their … have been named co-lead plaintiffs, with the New York City Retirement Systems and Pension Funds, in a derivative lawsuit …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… direct sales company in the world by Direct Selling News. For more information on the program, visit: …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundDiNapoli: Audit Cites East Clinton Fire District For Improper Gifts
… Officials in Dutchess County’s East Clinton Fire District improperly paid nearly $35,000 in personal expenses for members, including rent, cable … to uncover lax oversight and misuse of taxpayer dollars in fire districts. I will continue to audit these entities so …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-cites-east-clinton-fire-district-improper-giftsOpinion 88-63
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … behalf of towns or villages (see 1987 Atty Gen [Inf Opns] No. 87-8). Under the Defense Emergency Act, all civil defense … Unconsolidated Laws §9134[1]; 1980 Opns St Comp No. 80-432, p 124). County governing boards are authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-88-63State Comptroller DiNapoli Releases Municipal Audits
… The department lacked detailed financial procedures and the board did not enforce compliance with existing bylaw and policy provisions. They also did not present the … totaling $190,160 did not have documented approval and 93 (42 percent) totaling $92,605 did not have adequate …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: NYC Budget Benefits From Stronger Economy
… P. DiNapoli. “New York City’s budget outlook has improved with the economy, but the possibility of an economic setback increases with each year,” DiNapoli said. “To his credit, Mayor de … of $3.2 billion. The city has reached new labor agreements with more than three-quarters of its workforce. The city also …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyDiNapoli Releases October State Cash Report
… lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 billion and were $504.8 … 26 percent higher than last year for the same period. All Funds receipts totaled $85 billion through October, which was …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… Inc., United States Steel Corp., Waste Management Inc., Western Union Co. and Wynn Resorts. DiNapoli has made … Since the 2010 Supreme Court ruling in the Citizens United case, which struck down prohibitions on independent corporate …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsDiNapoli Releases Annual IDA Report
… New York’s Industrial Development Agencies (IDAs) reported $784 million … that summarizes the performance of IDAs issued today by New York State Comptroller Thomas P. DiNapoli. “Projects that come from Industrial Development Agencies continue to produce jobs …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportCity of Little Falls – Budget Review (B25-3-9)
… the time the deficit bonds or notes are issued. New York State Local Finance Law Section 10.10(d) requires the City to submit to the State Comptroller each year, starting with the fiscal year … 30 days before the date scheduled for the Council’s vote on the adoption of the final budget, or the last date on …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… a disclosure policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being … to the Center for Political Accountability, H&R Block has no publicly available policy on its corporate political spending. The company currently offers no information on what campaigns, causes, committees, or …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingAdministration 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.pdfReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… The State’s property tax cap limits the amount of property taxes that local governments and school districts can levy. The following are some of the State Comptroller’s responsibilities under the Chapter 97 …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerCity of Long Beach – Budget Review (B17-7-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … our budget review issued in May 2016. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B1779 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Opinion 2010-2
… pursuant to a competitive bidding process. Town Law § 215 (8) provides that separate boards of commissioners of … in excess of $1,000. Neither Town Law §§ 198 (12) (a) nor 215 (8), nor any other statute, however, requires that the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2005-1
… to your inquiry concerning the provision of emergency medical service in a town. You indicate that the town … not-for profit organization for the provision of emergency medical service to town residents. Pursuant to the contract, … users for this service. You ask: (1) whether the emergency medical services provider (the “provider”) may retain as its …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1