Search
State Comptroller DiNapoli Releases Municipal Audits
… and Surrogate’s Court were also up to date and complete with no material discrepancies. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The clerk generally recorded, remitted and reported … in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … Technology (Suffolk County) The school board needs to improve its oversight and management of the district's … promote openness in government and provide taxpayers with better access to the financial workings of government. … New …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTax 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 89-64
Concerning a village which embraces the entire territory of a town and operates principally as a village see Village Law Article 17
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 91-13*
… option to purchase is such that its exercise by the town effectively would have been compelled. [Footnote omitted] …
https://www.osc.ny.gov/legal-opinions/opinion-91-13County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… of the Rail Yards. The property was acquired based on a $6 million to $20 million development plan, without an … yard and be profitable. The Board decided this was not in County residents’ best interest due to cost and … findings in our report. Appendix B includes our comments on certain issues raised in their response. … Determine …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaOpinion 92-23
… (cf. Matter of County of Monroe , supra ). August 17, 1992 Michael F. Ingham, Esq., Attorney at Law Jericho Water …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Collateral Loan/Pawn Brokers
… below. Business Type Requirements Fee Forms/Resources New Filing File before doing business. New Filing Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn … Codes, Rules and Regulations of the State of New York Office of the State Comptroller Rules and Regulations …
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 … into six significant lease agreements, BOCES officials did not ascertain whether purchasing was an option and, if so, …
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)
… 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-185Opinion 94-12
… officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial … the availability of the property and soliciting price quotations from several prospective lessees or …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 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-95-29Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… York State. IDAs provide financial assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to … of the approved projects were granted sales and use tax exemptions and three were granted mortgage recording tax …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mDiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… Irondequoit and Newburgh; as well as the village of Johnson City. “When seized property is missing, it can jeopardize the … we audited understand the seriousness of this issue and have already begun to implement many of the …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: Buffalo's Financial Condition Improves
… Buffalo is on the right track and I’m pleased that this profile by the Comptroller recognizes that.” “Buffalo … percent rate for the median city. The Comptroller’s fiscal profile of the city also highlighted: From 2002 through 2013, … and property values. For a copy of the Buffalo fiscal profile visit: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… to State Comptroller Thomas P. DiNapoli’s annual report on the performance of New York City’s securities industry. … were a 55.8% drop from the previous year, but they were on par with pre-pandemic performance when annual profits … was $497,420 in 2022, which was the second highest on record after 2021’s peak of $516,520 ($548,040 when …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Reporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersThe 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with … developments. The audit scope included the 68 developments in the 80/20 Program, that were occupied and had allocated 20 … real estate tax abatements, as incentives to developers. In New York City, participating Program developers receive …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Contract and Payment Actions in September
… approved 1,661 contracts for state agencies and public authorities valued at $1.9 billion and approved more … and Supports $15 million with OpAD Media Solutions LLC for public awareness campaigns. Office of General Services … Education Department $3 billion in general aid to 677 school districts. Empire State Development Corporation $10.6 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-september