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Local Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOpinion 91-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to referendum unless expressly authorized or required by State statute (see, e.g., McCabe v Voohris , 243 NY 401; 1990 … 459 NYS2d 1027). Therefore, inasmuch as there is no other State statute which authorizes or requires the submission to …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Opinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire district) PERSONAL PROPERTY -- … Whether a fire district is required to solicit bids for the sale of an unneeded pumper truck …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Opinion 91-16
… OFFICIAL NEWSPAPER -- Fees (not based on agate measurement for publication of notice of unredeemed land) REAL PROPERTY … line charge allowed by statute. You ask whether the charge for a notice of unredeemed lands published pursuant to Real … three months before the expiration of the one year allowed for the redemption of lands sold for taxes, the county …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 88-47
… of liens for unpaid county and village taxes is not barred by any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the … were levied before village tax enforcement was undertaken by the county. You have raised the question because of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Comptroller DiNapoli Releases School Audits
… School District , Herricks Union Free School District and the Stockbridge Valley Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli: Bombay Clerk Charged in Theft of Justice Court Fees
… out corruption at all levels. I thank the State Police for their work on this case.” Fleury was in charge of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-bombay-clerk-charged-theft-justice-court-feesService Retirement Benefit – State Police Plan
… birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are required to … exceed 70 percent of your FAE. If you reach mandatory retirement age before completing 20 years of service, your … completing 20 years of service. Filing You must apply for retirement with the Office of the State Comptroller 15 – 90 …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli: Former Wallkill Fire District Chair Pleads Guilty in $240,000 Theft
… The former chairman of the Wallkill Fire District’s Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax … The former chairman of the Wallkill Fire Districts Board of Fire Commissioners pleaded guilty today in Ulster County Court to grand larceny and criminal tax …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-wallkill-fire-district-chair-pleads-guilty-240000-theftComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … not deposited in a timely manner or properly secured prior to deposit. Cortland County Industrial Development Agency – … and for managing the assistance and incentives provided to businesses. Middle Country Public Library – Treasurer …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Springport Town Clerk Faces Criminal Charges
… investigation of retirement frauds has led to 24 arrests and the recovery of nearly $3 million in retirement … public corruption and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesComptroller DiNapoli Releases School Audits
… Frontier Central School District – Financial Condition and Mobile Devices (Erie County) The district reported $195,355 … officials did not establish adequate safeguards over mobile devices, and that district employees did not use mobile devices in accordance with the district’s …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… nine did not provide an adequate amount of PE to students in grades K-4, and seven did not do so for grade 5. Auditors … that all 10 districts met the requirements for students in grades 9-12, nine districts met grade 6 requirements, and nine districts met requirements for students in grades 7-8. "As childhood obesity continues to plague our …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesDiNapoli: School District Revenue Growth Slows
… State Comptroller Thomas P. DiNapoli. The report is part of DiNapoli’s fiscal stress initiative which is focusing … their rainy day funds are limited. While this combination of factors has forced school districts to tighten their … facing school districts and how we balance the impact of fiscal stress against efforts to hold down property …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-school-district-revenue-growth-slowsOpinion 90-42
… a county which maintains an alphabetic system of indexing lis pendens, the county clerk is entitled to a fee of ten … in counties having a block and section system of indexing lis pendens and in such counties the fee for filing shall be … a county which maintains an alphabetic system of indexing lis pendens, the county clerk is entitled to the ten dollar …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has declined by more than half over the past … to override the cap. DiNapoli’s report revealed the property tax levy collected by the 57 counties outside of New … billion in 2015, an increase of 5.3 percent. The total property tax levied by these counties over the four-year …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… and coordination,” DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to … and get our state back to work. Employment recovery in New York is lagging behind the rest of the country and … shared comprehensive understanding of WFD needs statewide. In New York, this governance body is the State Workforce …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationOpinion 92-16
… home as office) REAL PROPERTY -- Leases (payment of rental to town officers); (by town from volunteer fire company) … into an agreement for the payment of reasonable rental to a town officer who utilizes a portion of his or her home … of his or her official town duties. A town is authorized to lease office space from a fire company. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-92-16City of Yonkers – Budget Review (B24-6-7)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of … year 2024-25 and the related justification documents are in material compliance with the requirements of the Fiscal … to borrow up to $15 million for tax certiorari settlements in the 2024-25 fiscal year. Tax certiorari is the legal …
https://www.osc.ny.gov/local-government/audits/city/2024/07/12/city-yonkers-budget-review-b24-6-7City of Lockport – Budget Review (B22-1-8)
… increased the contingency appropriation this year for real property tax assessment refunds to provide funding in the event that property owners who have filed petitions for tax assessment reviews are successful in reducing their real property assessments and are entitled to refunds that could …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8