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Town of Cortlandville - Improving Private Property (2018M-219)
… whether it may be appropriate to recoup the initial costs for improving the private property. District officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Comptroller DiNapoli Releases Municipal Audits
… review. The proposed budget complies with the property tax levy limit. Spencer Volunteer Fire Company – Apparent …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not always seek competition when procuring goods and services. Town officials made 17 purchases totaling $67,808 without seeking competition and spent $4,820 on snowplow blades and shoes but could have saved town taxpayers $2,244, if …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … did not prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller in …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… School District and the Salem Central School District . "In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively." East Moriches … budgets, or nearly three times the amount allowed by law. Also, the board has not developed policies to ensure the …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsOpinion 2007-2
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of Elections (liability … may, but are not required to, charge back to towns and cities all or a portion of the types of expenses connected … (42 US Code §15403). During the 2005 legislative session, New York passed a number of bills relative to HAVA compliance …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-64
… -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) … LAW, §247; VILLAGE LAW, §1-102(1): When purchasing real property, a village board of trustees has a fiduciary …
https://www.osc.ny.gov/legal-opinions/opinion-89-64County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Directors (Board) had significant discussions of the pros and cons of developing the property. This would include taking into account the struggles of developing and attracting businesses to other COIDA-owned properties. … that could take advantage of the property as a rail yard and be profitable. The Board decided this was not in County …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaOpinion 91-13*
… the federal government, state government or by local taxes. (citations omitted; 65 Misc 2d at 112, 316 NYS2d at …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Collateral Loan/Pawn Brokers
… brokers, are required by law to file several forms with the Office of the State Comptroller. See the table below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 … File an updated registration statement whenever there is a change in the personnel or location. Supplemental …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersOpinion 92-23
… with respect to compliance with anti-trust laws. Since the New York State Attorney General is authorized to investigate …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… whether fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property … whether fixed assets were recorded and properly accounted for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Unclaimed Property Relating to Museum and Military Property
The New York State Comptroller’s Office of Unclaimed Funds maintains a list of certain properties that have been left in museums, historical societies, zoologic
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/museum-and-military-property.pdfOpinion 94-12
… to construct, maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable … to construct, maintain and operate, with the lessee's own funds, a building on the vacant land, subject to applicable …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period … Board of Cooperative Educational Services is a public organization created to provide shared educational …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… of $13 billion were down 4.3% from the same period last year but tracked the industry’s return to pre-pandemic levels … in 2007, before the global financial crisis. Profits In 2022, the city’s securities industry profits of $25.8 billion … for $5.4 billion in city tax collections during its Fiscal Year (CFY) 2023, down 16% from its record high of $6.4 …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Opinion 95-29
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … IMPROVEMENT DISTRICTS -- Dissolution (when assets are sold to a public authority) WATER DISTRICTS -- Dissolution (when assets are sold to a public authority) TOWN LAW, §§198(12), 202-c: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-29DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… made in this audit.” DiNapoli’s auditors reviewed the location of 4,244 property items and discovered 293 items (7 … nearly 700 tablets were missing and in Madison County 100 marijuana plants could not be located. Drugs missing from …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: Buffalo's Financial Condition Improves
… vibrant business environment that will accelerate business investment and job creation and running a more efficient …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesThe 80/20 Housing Program
… Renewal (HCR) is an umbrella entity consisting of all the State’s major housing and community renewal agencies … tenant file information. While the Program requires all applicants and adult family members to sign consent forms … to collect information to verify applicant incomes, not all developments took this step. For 18 (42 percent) of the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-program