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Oversight of the Agricultural Assessment Program (2017-S-26)

To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s26.pdf

DiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation

… local businesses to invest in their growth, expansion, or relocation by waiving city and state sales tax, providing … how many full time equivalent (FTE) jobs will be created or retained because of the breaks. In 21 of the 23 successful … reviewed, auditors found the analysis either was not done or was done incorrectly for the 15 that the IDA performed. …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creation

Comptroller DiNapoli Releases School Audits

… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … The district’s tentative budget complies with the property tax levy limit. Cortland City School District – Budget Review … The district’s preliminary budget complies with the tax levy limit. Fort Edward Union Free School District – …

https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0

City of Little Falls – Budget Review (B25-3-9)

… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …

https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9

Town of Cortlandville - Improving Private Property (2018M-219)

… whether the use of Town resources to improve private property was appropriate and properly disclosed. Key Finding … whether the use of Town resources to improve private property was appropriate and properly disclosed …

https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219

Town of Aurora - Real Property Acquisition and Sale (2018M-64)

… Town Board (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. … The Board did not use an appropriate process when selling and acquiring property, resulting in the likely expenditure … necessary: The Town spent over $3.6 million to purchase and renovate the Southside Municipal Center (SMC). After an …

https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64

Real Estate Portfolio

… has disposed of real property on terms beneficial to the State. The audit covers the period January 1, 2010 through …

https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolio

DiNapoli: 16 School Districts Designated in Fiscal Stress

… federal aid and growth in state aid have contributed to the declining number of school districts designated in … in fiscal stress remains low after significant increases to both federal and state aid over the past few years,” … “Although federal relief packages and state aid provided much needed assistance, school officials should remain …

https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stress

DiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide

… York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the state an opportunity to accelerate universal deployment of the highest-speed … York state will get nearly $665 million in federal funding to invest in improvements to broadband availability gives the …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divide

City of Glen Cove – Budget Review (B7-14-16)

… City continues to finance operating expenditures, such as tax certiorari judgments and termination payments, with debt … budget includes estimated revenues from the sale of City property of $410,000 and the settlement of legal proceedings …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)

… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …

https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016m

Town of New Berlin – Ambulance Company Loan (2013M-22)

… 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected five-member Town Board, … and Urban Development (HUD) that program income held in certain Revolving Loan Funds continue to be subject to … purposes. If the Town was not permitted under Federal law to make loans to the private ambulance company, the Town …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Village of Sinclairville – Water Operations (2014M-362)

… The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Delaware Academy Central School District at Delhi – Financial Management (2024M-21)

… tax levy that was higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the Board and …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024m

Real Estate Portfolio

… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …

https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio

DiNapoli Releases Analysis of Executive Budget

… reflects significant fiscal challenges related, in part, to higher than expected spending in the Medicaid program, according to an analysis released today by New York State Comptroller … proposed nearly $7 billion gap-closing plan remains to be identified by the Medicaid Redesign Team (MRT), …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budget

Opinion 91-13*

… constituting indebtedness for purposes of the Constitution and Local Finance Law); (as distinguished from installment … to enter into installment purchase contract) BONDS AND NOTES -- Certificates of Participation (as constituting … was inconceivable that the municipality would forego the benefits of the option. It appears that the arrangement in …

https://www.osc.ny.gov/legal-opinions/opinion-91-13

Claim Submitted—What’s Next?

… After you submit your claim online, check your email for next steps. You should receive a confirmation email within 48 hours informing you of whether more … documents, the faster we can process your claim. If the email: Includes an attached claim form, complete the form and …

https://www.osc.ny.gov/unclaimed-funds/claimants/claim-submitted-whats-next