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City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … budget option. The budget option with the 31.8 percent property tax increase would put the City at approximately … position of the water and sewer funds to ensure service rates are sufficient to support the cost of ongoing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Herkimer County – Court and Trust Funds (2023-C&T-2)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… were approximately $38 million, funded primarily with real property taxes. Key Findings Over the last three fiscal … financing one-time expenditures and reducing District property taxes. Review all reserves and determine if the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mCommunity College Safety Reporting (2015-MS-2)
… , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our audit was to assess community … Act requires all public and private colleges participating in Federal Title IV student financial aid programs to … statements and reporting requirements in the college’s ASR to comply with the annual security reporting …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2DiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… revenue, largely from growth in business and property tax collections. But potential policy changes on the federal … revenue largely from growth in business and property tax collections …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueProperty Tax Cap Reporting - School Districts
This session will provide an overview of the Property Tax Cap Program for School Districts. Presenters will discuss the Property Tax Cap Legislation, highlight some common reporting errors, and review reporting requirements. We will also demonstrate the online reporting system.
https://www.osc.ny.gov/files/local-government/academy/pdf/tax-cap-school-districts-2-9-23.pdfProperty Tax Cap Reporting - Villages Presentation
Please join us for an overview of the Property Tax Cap for villages. Presenters from the Office of the State Comptroller will discuss the Property Tax Cap legislation as well as highlight common reporting errors and review reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/property-tax-cap-for-villages-04-07-2022.pdfProperty Taxes in New York State
The Office of the State Comptroller collects property tax levy and assessed value data from local governments statewide and makes this information available.
https://www.osc.ny.gov/files/local-government/publications/pdf/property-taxes-in-nys-2019.pdfCommon Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdfReal Property Portfolio (Follow-Up) (2017-F-16)
To determine the extent of implementation of the nine recommendations included in our initial report, Real Property Portfolio (2013-S-23).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17f16.pdfReport of Museum and Military Property
Use this form to report museum or military property that has been left abandoned.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/excel/tangible.xlsAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfProperty Tax Cap Instructions: School Districts
Detailed instructions on property tax cap for school districts can be found in document.
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/instructions_0.pdfDiNapoli Report Highlights Regional Education Trends
… Thomas P. DiNapoli issued a report today detailing regional trends in education funding, enrollment and … the state and local level," DiNapoli said. "By examining regional comparisons and trends in school district revenues, … greatly across the state and can be largely attributed to regional cost differences. DiNapoli's report noted that …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsOpinion 97-10
… under which a contractor would build a firehouse on a concrete slab on fire district property and the fire district would … the structure would be constructed on and affixed to a concrete slab. You state that it has been argued that, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Opinion 93-24
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (construction of permanent outdoor competitive sports facility) -- Powers and Duties (construction of permanent outdoor competitive sports facility) PARKS AND RECREATION -- Facilities …
https://www.osc.ny.gov/legal-opinions/opinion-93-24XIV.5 Employee Award Programs – XIV. Special Procedures
… should be aware of in planning for employee award programs and the requirements of the Office of the State … Comptroller (OSC) for approving payment for these types of programs. This section addresses Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance awards, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsTown of Potter – Town Clerk (2020M-113)
… Recommendations Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of Bolton Fire District Town of Deer Park East Bloomfield Fire District East BloomfieldHolcomb Fire Department City of Newburgh Rockland County Village of South Corning and the Village of Wurtsboro
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2002-5
… preservation) GENERAL MUNICIPAL LAW §§6-c, 11, 247; LOCAL FINANCE LAW §11.00(a): A town may provide in its proposed … rights in land for open space preservation. A bond resolution to authorize the issuance of such obligations … 25-aaa). A reserve fund is a device that permits a local government to finance certain local government expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5