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Opinion 95-25
… payments provided in the aid to localities budget) WORDS AND PHRASES -- "Notwithstanding Any Other Provision of Law" … of its State constitutional tax limit. This is in reply to your inquiry concerning the State Comptroller's authority to … the State Finance Law provides for an annual apportionment and payment of State aid to counties, cities, towns and …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Abandoned Property; Technical Cleanup Proposal
… variety of technical amendments to the abandoned property law. Memo Bill Text Status … variety of technical amendments to the abandoned property law …
https://www.osc.ny.gov/legislation/abandoned-property-technical-cleanup-proposalMuseum or Military Abandoned Property
… Lake Avenue Saratoga Springs, NY 12866 03/12/12 3 Bronze Star Medal Purple Heart Medal Silver Star Medal NY Conspicuous Service Cross 4/9/1999 Dominick & …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … a park district (McKinney's Unconsolidated Laws of NY, §1473). Section 5 of chapter 574 provides that the board … as a body corporate (McKinney's Unconsolidated Laws of NY,§1482). The members of the board of commissioners are …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli Releases Executive Budget Report
… years ago, significant headwinds will present challenges to ongoing economic growth and fiscal stability. The state … instrumental in balancing the past two budgets, according to a report by State Comptroller Thomas P. DiNapoli on the … gaps result from reduced estimates of tax collections due to a forecasted economic downturn and increases in recurring …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportDiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or program on openbooknewyork.com , an easy-to-use search tool for the public to see how their tax dollars are being spent. This is the fifth … Thomas P DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomState Comptroller DiNapoli Releases Municipal & School Audits
… and supported disbursements from Jan. 1, 2022 through Sept. 30, 2023. However, the manager’s duties were not … in February, $53,702 in March and $36,747 in April. As of Sept. 25, 2024, the tax collector had not yet remitted …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsGlossary
… A | B | C | D | E | F | G | H … writing before they will honor it. Back to top W-8BEN If you do not reside in the United States (U.S.), and you do not …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
… Message from the Comptroller Millions of New Yorkers face daily challenges as a result of living at or near the federal poverty level, resulting in … Millions of New Yorkers face daily challenges as a result of living in or near the federal poverty level resulting in painful choices …
https://www.osc.ny.gov/reports/new-yorkers-need-food-insecurity-and-nutritional-assistance-programsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… up 33 percent from a year earlier, largely because of legal settlement dollars. “New York’s cash position continues … DiNapoli said. “While the current financial situation is positive, we still need to see how holiday sales and Wall … a year earlier. The General Fund balance of $10.7 billion is $2.7 billion higher than last year, but $358.5 million …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli Report Looks at Foreclosure Impact on Local Governments
… New York state has the second highest home foreclosure rate … DiNapoli’s report noted that some changes made to New York’s foreclosure process to help borrowers avoid … New York state has the second highest home foreclosure rate …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsHolley Central School District – Financial Condition (2013M-342
… officials annually appropriated fund balance to reduce the tax levy, these funds were not needed because the budgeting … unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits and develop a plan for the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342State Comptroller DiNapoli Releases Municipal & School Audits
… did not establish adequate controls over user accounts to help prevent unauthorized use, access and loss nor did … Neither the board, nor the treasurer, provided oversight to compensate for these incompatible duties. As a result, 61 … despite there being no authority in village law for them to sign checks. In addition, the board did not correct …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Deerpark – Budget Review (B6-16-18)
… The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations Identify other revenue …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… not being used, and the repair, retirement, insurance and tax certiorari reserves are overfunded. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance, the Board increased the real property tax levy by 6.8 percent from 2017-18 through 2021-22 and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Village of Delhi – Financial Condition (2013M-110)
… budget estimates. Further, they did not adequately monitor actual results against the budget. As a result, the … budget estimates that are consistent with the Village’s actual revenues and expenditures. Set aside the financing for …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… $3.7 million and were funded primarily with sales tax, State aid, water and sewer rents, and real property …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Deerpark – Budget Review (B6-15-23)
… condition. The Town's preliminary budget complies with the property tax levy limit. Key Recommendations Identify other revenue …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23