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Opinion 88-32
… the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to publish names, office addresses and phone numbers of town officials) TOWN LAW, §§30, 116(13): … public of the name, office, address, office phone number, and office hours of the town clerk. You have asked whether it …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 89-30
… private non-profit organization to provide senior citizens bus transportation, a town may provide gasoline purchased … private organization for use in the private organization's bus. You ask whether a town may contract with a private … to the private organization for use in the organization's bus. The bus is used to provide transportation to senior …
https://www.osc.ny.gov/legal-opinions/opinion-89-30DiNapoli Releases August Cash Report
… volatility in financial markets, the revenue outlook for the remainder of the fiscal year is uncertain.” Tax … lower than projections from the Enacted Budget. Spending for local assistance programs totaled $39.2 billion and was … year, primarily because of payments originally planned for SFY 2015-16 that were made at the end of SFY 2014-15. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-releases-august-cash-reportWayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Central Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background The … (exceeding a combined $13.2 million over the five-year period) to help finance the next years’ operations, District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Chautauqua – Fiscal Stress (2013M-220)
… The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The elected five-member … reasonable budget estimates for the general town-wide fund and did not properly monitor and control actual activity against those estimates, allowing …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Candor – Fund Balances (2014M-157)
… County, has a population of approximately 5,000 residents and includes the Village of Candor within its boundaries. The … is funded primarily with real property taxes, sales tax and State aid. The Town is governed by an elected Town Board comprising the Town Supervisor and four Board members. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157Hammondsport Central School District – Multiyear Planning (2024M-54)
… the 4 percent allowed by New York State Real Property Tax Law Section 1318. Five reserves totaling $2.3 million …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Freeport Union Free School District – Financial Management (2024M-49)
… Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of Education (Board) and … Determine whether the Freeport Union Free School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… District 30. The audits will be conducted in response to multiple requests his office received related to approval of the Green Acres Mall project in Hempstead. … promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectOpinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Greenport Union Free School District , Monticello Central … their money is being spent appropriately and effectively.” Greenport Union Free School District – Financial Condition … today announced his office completed audits of the Greenport Union Free School District Monticello Central …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… , Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority . “In today’s fiscal climate, … and 2014 annual financial reports. Upper Mohawk Valley Memorial Auditorium Authority – Procurement (Oneida County) … Salamanca Town of Ticonderoga and the Upper Mohawk Valley Memorial Auditorium Authority …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsTown of Cortlandville - Improving Private Property (2018M-219)
… whether the use of Town resources to improve private property was appropriate and properly disclosed. Key Finding … spent $22,600 to improve and maintain a Board member’s property with no lease agreement in place. Key Recommendation … to recoup the initial costs for improving the private property. District officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Property Type Tables
This indicates by property type, the property type code, relevant article/section of the Abandoned Property Law, description of the property and associated dorm
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/property-type-tables.pdfReal Estate Portfolio
… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … public authority to maintain adequate inventory controls for its property and report annually on all property held. It …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioDiNapoli Releases Report on Environmental Funding in New York State
… quality. DEC programs range widely from managing fish and game populations and overseeing the extraction of …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-releases-report-environmental-funding-new-york-stateImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… included in our initial audit report, Improper Payments of Medicare Buy-In Premiums for Ineligible … to determine if Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Buy-in Program. The audit covered Medicaid payments for individuals enrolled in the Buy-in Program for …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followEconomic and Demographic Trends – 2021 Financial Condition Report
… rate climbed to a high of 16.2 percent in April 2020 and ended the year at 10.0 percent. All industries in the … experienced job losses. The hardest hit was the leisure and hospitality sector, losing over one-third of its … State decreased by 2.3 percent in 2020. The accommodation and food services industry realized the largest decline in …
https://www.osc.ny.gov/reports/finance/2021-fcr/economic-and-demographic-trendsDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… these tax breaks and other incentives,” DiNapoli said. “My audit found the agency needs to do a much better job in ensuring that applicants have been … this help, provide their financial statements, and project how many full time equivalent (FTE) jobs will be created or …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creation