Search
Opinion 2004-6
… permit the historical society to use the unneeded space in a municipal building, without payment of cash rent, … contract is at least equal to the value of the use of the space in the building. You ask whether a village may permit an historical society to utilize vacant space in a village building without the payment of rent. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-6Opinion 88-12
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … and compensating personnel, subject to applicable civil service requirements, and for making contributions for … bidding requirements and, subject to applicable civil service requirements, hire personnel for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Global Investor Coalition Calls on Exxon to Prepare for a Lower Carbon Future
… by New York State Comptroller Thomas P. DiNapoli and the Church of England are urging ExxonMobil to disclose the … Edward Mason, the Head of Responsible Investment for the Church of England’s investment fund. “As responsible … shareholder proposal filed by Comptroller DiNapoli and the Church of England’s investment fund asks ExxonMobil to …
https://www.osc.ny.gov/press/releases/2016/01/global-investor-coalition-calls-exxon-prepare-lower-carbon-futureCity of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … determined the City’s proposed budget: Continues to rely on $87.9 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Comptroller DiNapoli Releases Municipal Audits
… of Sidney , Town of South Bristol and Wyoming County . “In today’s fiscal climate, budget transparency and … financial reports with the Office of the State Comptroller in a timely manner. Town of German Flatts – Fiscal Stress … supervisor adequately addressed many of the deficiencies in the town’s accounting records and reports that were …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Investors: Exxon Needs to Step Up on Climate Change
… On the eve of ExxonMobil’s annual meeting, New York State … (Fund), and the Church of England, called on ExxonMobil to agree to their request that the company address how it will be affected by worldwide efforts to adopt the … State Comptroller DiNapoli as Trustee of the New York State Common Retirement Fund and the Church of …
https://www.osc.ny.gov/press/releases/2017/05/investors-exxon-needs-step-climate-changeTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville … fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … the Town’s financial affairs, which includes adopting the annual budget and multiyear financial and capital plans and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… and economic growth must guide future investments for New York, but the city is facing serious challenges, … families afford the city will likely need to be paid for when federal pandemic aid runs out. While better than … New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressVillage of Suffern – Budget Review (B8-15-13)
… of approximately $17.9 million. Key Findings Significant revenue and expenditure projections in the adopted budget are … fund budget deficiencies because there are no other sources available to reduce the property tax levy, such as …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Town of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Otego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … year, the cumulative effect of these variances resulted in a 52 percent increase in the District’s fund balance. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of Albion – Supervisor’s Records and Reports (2024M-111)
… real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Avon Central School District – Financial Management (2024M-75)
… gaps. However, the District incurred operating surpluses in all five years we reviewed, totaling $8.2 million. Appropriating fund balance that is not needed is, in effect, a reservation of fund balance that is not provided … annual expenditures for 344 years and the debt reserve in the debt service fund had $866,000 in unidentified money …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/avon-central-school-district-financial-management-2024m-75Cost-Saving Ideas: Establishing an Effective Fleet Management System
… CostSaving Ideas Establishing an Effective Fleet Management System …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-establishing-effective-fleet-management-systemOpinion 92-26
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … city, town or village property tax levy. 1987 Opns St Comp No. 87-45, p 68 and 1981 Opns St Comp No. 81-207, p 221 superseded to the extent inconsistent. You …
https://www.osc.ny.gov/legal-opinions/opinion-92-26Opinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 90-39
… on behalf of a fire district on properties which are exempt from fire district taxes to defray the cost of … may impose a "special tax" on various properties which are exempt from fire district taxes to defray the cost of … taxes may not be imposed upon property which is otherwise exempt (see, e.g., Real Property Tax Law, article 4, …
https://www.osc.ny.gov/legal-opinions/opinion-90-39IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts