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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … deficiencies in the areas of monitoring and documentation. Port Authority of New York and New Jersey: Real Property Dispositions …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsOpinion 89-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … from regular job while attending required basic course of assessors' training) TOWN ASSESSOR -- Training (reimbursement … from regular job while attending required basic course of assessors' training) -- (authority to recover unauthorized …
https://www.osc.ny.gov/legal-opinions/opinion-89-18DiNapoli: Tax Cap Nears Two Percent for 2018
… Property tax levy growth for local governments with fiscal … levy growth capped at less than 2 percent. By comparison, property tax levy growth for school districts was capped at … Property tax levy growth for local governments with fiscal …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… last year, according to data released today by State Comptroller Thomas P. DiNapoli. “School district and … voter approval of their budget. The Office of the State Comptroller has created a financial toolkit containing many … last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2011, to August 31, 2012. Background The Village of Dannemora is located within the Towns of Dannemora and … Village of Dannemora Internal Controls Over Cash Receipts 2013M7 …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Taxes – 2021 Financial Condition Report
… economic impact of the COVID-19 pandemic. Collections for consumption and use taxes, New York State’s second … more heavily on sales and user taxes. Effective January 1, 2021, the State’s top personal income tax rate increased … and local tax burden in New York State was $327 per $1,000 of personal income in fiscal year 2020, a decline from …
https://www.osc.ny.gov/reports/finance/2021-fcr/taxesHenrietta FD – Audit Follow-Up (2021M-27-F)
… Henrietta Fire District – Financial Condition (2021M-27) released in July 2021. The audit determined that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fYates County – Court and Trust Funds (2025-C&T-1)
… the State Comptroller for three years. The County Clerk’s register did not include one court and trust action … in the Treasurer’s records. The Surrogate’s Court register did not include an action ordering the deposit of …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Falconer Central School District – Financial Management (2024M-52)
… Board and District officials’ budgeting practices resulted in the District levying more real property taxes than needed, … excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and … fund balance to exceed the statutory limit as of June 30, 2023 by 20 percentage points, or $6.1 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Schenectady County Industrial Development Agency Project Approval and Monitoring 2014M338 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectPutnam County – Court and Trust Funds (2024-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022, through November 15, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Village of Livonia – Board Oversight and Information Technology (2014M-221)
… Purpose of Audit The purpose of our audit was to review Board oversight of financial operations and information technology controls … Village of Livonia Board Oversight and Information Technology 2014M221 …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-livonia-board-oversight-and-information-technology-2014m-221Opinion 90-31
… committee to act by majority of the quorum present at a meeting. You ask whether a committee formed to operate a … must establish a committee composed of a member from each town board. The committee is empowered to acquire necessary … airport or landing field, except to the extent that the town boards specify matters as to which action by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 97-22
… opinion. BONDS AND NOTES -- Permissible Uses (financing by county of construction of community college dormitory) … college dormitory) EDUCATION LAW, §§6304, 6306: The county governing board, and not the county community college … of trustees, may authorize the issuance of indebtedness to finance the cost of construction of a dormitory for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 93-4
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Bond Resolution (when two-thirds vote required) -- Referendum … its own motion. You ask whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari … Whether a town board may adopt a bond resolution for the purpose of financing a tax certiorari …
https://www.osc.ny.gov/legal-opinions/opinion-93-4DiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial standing, … million in 2012. This includes $25.7 million from charges for services, $9.8 million from property taxes and $4.4 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Objectives To determine whether project owners are receiving Rural Rental Assistance Program (RRAP) payments … only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing … To determine whether project owners are receiving Rural Rental Assistance Program RRAP payments …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programDiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… service and paid back over $35,000 which she stole from property tax payments and dog license fees deposited with the town over four years, State Comptroller Thomas P. DiNapoli said. "This should serve … said. “Thanks to my office’s work with the New York State Police and Fulton County District Attorney Chad Brown …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … requiring quotes in the procurement policy. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0