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DiNapoli Releases Analysis of Enacted State Budget
… proposal. The largest change from the Executive proposal is a $398.5 million increase in borrowing authority for SAM. … more than $500 million in annual revenue by eliminating what would have been an automatic boost in the state's child … employment compensation expense tax (or payroll tax) that is intended for employers to use to help employees offset …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgeteLearning Videos and Resources
Reporting Abandoned Property Videos and Resources explanation and guidance on reporting procedures
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesOpinion 2007-2
… LAW §§3-226, 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion … was most recently addressed by this Office in 1992 Opns St Comp No. 92-26, p 64. In Opn No. 92-26, supra , we concluded … Platkin in Support of S. 5822, June 27, 2005; Memorandum from the State Board of Elections to Hon. Richard Platkin, …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Forestburgh …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Charlton – Procurement (2022M-5) Town officials did not always seek competition when procuring goods and services. Town officials made 17 … audited and approved before payment. The board did not date their signatures on claims upon review and approval or …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… year, interfund loans have grown from $246,280 in 2015 to almost $1.6 million as of Dec. 31, 2019. The supervisor … did not provide detailed monthly financial reports to the board. Auditors found the supervisor did not review … over the prior year and levied more taxes than necessary to fund general fund operations. In addition, the board …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the East Moriches Central School District , Orchard Park Central … their money is being spent appropriately and effectively." East Moriches Central School District – Budget Review …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsOpinion 89-64
… fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for … , 284 AD 522, 132 NYS2d 760, revd on other grnds 308 NY 605; Devitt v Heimbach , 109 Misc 2d 463, 440 NYS2d 465; …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Tax Check-off Funds
… monies are deposited and requires annual reports relating to the use of such monies. Memo Bill Text Status … monies are deposited and requires annual reports relating to the use of such monies …
https://www.osc.ny.gov/legislation/tax-check-fundsOpinion 91-13*
Concerning a municipal corporation which has caused certificates of participation COPS to be issued to finance the construction of a public facility for use by the municipal corporation in performance of its governmental functions facility
https://www.osc.ny.gov/legal-opinions/opinion-91-13County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Yards. The property was acquired based on a $6 million to $20 million development plan, without an interested … the struggles of developing and attracting businesses to other COIDA-owned properties. Subsequent to the property acquisition, COIDA officials learned that a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaOpinion 92-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL … Concerning the authority of a water district governed by a separate board of …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan … property. For more information, see Report Unclaimed Funds to the State . Rules and Regulations Official …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersBroome-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 … Educational Services is a public organization created to provide shared educational programs and services to 15 …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Opinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority … Whether the fire district may temporarily lease a portion of the parcel to a notforprofit association which intends at …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… or renovating existing buildings. The seven-member Board is responsible for managing ECIDA’s financial and operational … Director serves as the chief financial officer (CFO) and is responsible for reviewing submitted project applications …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mOpinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29DiNapoli: Buffalo's Financial Condition Improves
… Niagara Medical Campus, the recently announced high-tech manufacturing hub at Riverbend, and the development of …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… show the items were disposed of or returned to the proper owner; and Eight agencies did not have appropriate controls …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custody