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Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified … be financed by private enterprise or attempted by either New York or New Jersey alone. PANYNJ conceives, builds, … To determine whether the Port Authority of New York and New Jersey PANYNJ collected all revenues due and …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andOpinion 90-59
… This Office has previously stated that since town property is acquired only for proper town purposes, it may … a municipality from making gifts and loans of its property to or in aid of a private individual, generally prohibits the use of municipal property for the benefit of private parties unless it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-59DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 with … published report may still not correctly account for ESD’s holdings or their disposal. ESD reported that as of June … stated they established new management of its real estate holdings and said it initiated quarterly meetings regarding …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowComptroller DiNapoli Releases School Audits
… audits of the Brunswick Central School District , Elwood Union Free School District , Pine Valley Central School … District , Port Byron Central School District , Enlarged City School District of Troy and the True North Rochester … agreements that have resulted in cost savings. Enlarged City School District of Troy – Leave Accruals (Rensselaer …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School Audits
… School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central School District , … methods for the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – … GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Village of Leicester – Financial Management (2025M-7)
… the 2023-24 fiscal year, which was sufficient to fund the upcoming fiscal year’s budget appropriations for the general …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Opinion 92-5
… or concession for fair and adequate consideration) REAL PROPERTY -- License (authority of school district to grant) … installation of privately owned vending machines on school property for the use of school district employees. In several … machines owned by the private party on school district property for the use of school district employees. We based …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Rockland County - Sale of Estate Real Property (2019M-233)
… report - pdf] Audit Objective Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real … Determine whether the Acting Public Administrator disposed of estate real property in …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Opinion 91-49
… Powers and Duties (conveyance of abandoned county highway property) COUNTY LAW, §215; HIGHWAY LAW, §§118-a, 131-b: A … be permitted to convey title to abandoned county highway property only to owners of property abutting such highway. You ask whether a county may …
https://www.osc.ny.gov/legal-opinions/opinion-91-49Opinion 88-52
… However, the interest would not be prohibited. This is in reply to your letter concerning the proposed sale to a … pecuniary benefit from a contract, an officer or employee is deemed to have an interest in any contract of a corporation of which the officer or employee is a director, officer or employee (General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Tax Levies and Tax Rates - Supplementary Information for 2003
Explanation of Tables for Tax Levies and Tax Rates for 2003
https://www.osc.ny.gov/files/local-government/data/pdf/suppinfo.pdfTax Levies and Tax Rates - Supplementary Information for 2004
Explanation of Tables for Tax Levies and Tax Rates for 2004
https://www.osc.ny.gov/files/local-government/data/pdf/narrative.pdfTax Levies and Tax Rates - Supplementary Information for 2005
Explanation of Tables for Tax Levies and Tax Rates for 2005
https://www.osc.ny.gov/files/local-government/data/pdf/narrative05.pdfTax Levies and Tax Rates - Supplementary Information for 2006
Explanation of Tables for Tax Levies and Tax Rates for 2006
https://www.osc.ny.gov/files/local-government/data/pdf/narrative06.pdfTax Levies and Tax Rates - Supplementary Information for 2007
Explanation of Tables for Tax Levies and Tax Rates for 2007
https://www.osc.ny.gov/files/local-government/data/pdf/narrative07.pdfTax Levies and Tax Rates - Supplementary Information for 2008
Explanation of Tables for Tax Levies and Tax Rates for 2008
https://www.osc.ny.gov/files/local-government/data/pdf/narrative08.pdfTax Levies and Tax Rates - Supplementary Information for 2009
Explanation of Tables for Tax Levies and Tax Rates for 2009
https://www.osc.ny.gov/files/local-government/data/pdf/narrative09.pdfTax Levies and Tax Rates - Supplementary Information for 2010
Explanation of Tables for Tax Levies and Tax Rates for 2010
https://www.osc.ny.gov/files/local-government/data/pdf/narrative10.pdfTax Levies and Tax Rates - Supplementary Information for 2011
Explanation of Tables for Tax Levies and Tax Rates for 2011
https://www.osc.ny.gov/files/local-government/data/pdf/narrative11.pdfState Agencies Bulletin No. 1595
… with Abandoned Property Law §1422, an initial outreach letter will be sent to all employees with a 2016 uncashed … than $19.99 in September of 2017. A second outreach letter will be sent via certified mail to all employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1595-outreach-escheatment-2016-uncashed-payroll-checks