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Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsOpinion 92-1
… of municipal officials in connection with withdrawal of amounts retained from payments to contractors: (a) does a … of municipal officials in connection with withdrawal of amounts retained from payments to contractors …
https://www.osc.ny.gov/legal-opinions/opinion-92-1DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and found that despite high availability, one in four households had no cable, fiberoptic (FTTP) or digital … DiNapoli said. “While broadband connections exist in neighborhoods across the city, too many households still … or higher was available to at least 98.1% of residents in the five boroughs, as of December 2022. The rate of …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycOpinion 95-32
… aggregate amount of the deposits, together with a security agreement from the depositary bank or trust company (General … of public funds). Pursuant to section 10(3)(a), a security agreement must provide that the collateral is being pledged … investments upon default. Section 10 also states that the agreement must provide for the conditions under which the …
https://www.osc.ny.gov/legal-opinions/opinion-95-32DiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… York City’s office sector reached a total of 1.6 million jobs in 2019, the highest level on record. Office sector … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicOpinion 91-56
… section was intended to establish a reasonable period (i.e., five years) for a public authority to become "operative" … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. … purposes of this section". If "liability" was intended to mean only outstanding notes or bonds, this proviso would be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Local Government – 2022 Financial Condition Report
… years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 billion, or 43.3 percent, of total revenue ($85.2 billion) for local governments not … in real property taxes, representing over 53 percent of total revenue for each class; villages received $1.4 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programCicero Volunteer Fire Department - Financial Activities (2025M-138)
… were safeguarded? Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer … State Comptroller (OSC), as required by New York State (NYS) General Municipal Law (GML) Section 30-a. The Department … the membership an annual director’s report, as required by NYS Not-for- Profit Corporation Law (NFP Law) Section 519. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mTown of Lockport – Building Permit Fee Collections (2025M-56)
… Inspector (Inspector) properly manage building permit fee collections? Audit Period January 1, 2023 – June 18, 2024 … rules and regulations and establishes building permit fee (permit fee) amounts which vary based on property type and the nature … The Inspector did not properly manage permit fee collections The Inspector did not always apply the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… prioritize child abuse cases and inspect buildings don’t do more harm than good,” DiNapoli said. “I hope the city’s … or responsibility to oversee the use of AI, because they do not use it. However, DOB does allow the inspectors that …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsSUNY Bulletin No. SU-300
… Westchester will not be automatically processed. It is the campus’ responsibility to process these additional increases, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… and check that consumers are getting what they pay for.” Testing of retail pricing and weighing devices falls under … state law, but counties are charged with inspecting and testing the accuracy of vendor pricing and devices used at … up procedures for conducting local inspections, including testing scanners to ensure they are charging the correct …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersLehman College – Controls Over Bank Accounts
… (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … purposes and transactions. The audit covered Lehman’s bank accounts for the period of January 1, 2013 through … and has more than 12,000 students. Lehman maintains bank accounts for various purposes, such as tuition and fees. …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsCompliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established … for People With Developmental Disabilities, the Office of Mental Health (OMH), or the Office of Alcoholism and … To determine whether the Office of Mental Health is complying with the requirements established …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawTown of Plattekill – Information Technology (2025M-132)
… [read complete report – pdf] Audit Objective Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor … our audit period through October 8, 2024, for observations of certain IT controls communicated confidentially to Town … and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the Audit Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York … the disbursements. As a result, the District received $2,569 more than it should have received. Consequently, the Company and Department received $2,444 and $125 less than their pro-rata share of the FFI tax …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Morristown Fire District – Board Oversight (2025M-101)
… District residents, taxpayers, the Office of the New York State Comptroller (OSC) and interested parties. Due to the … policy or investment policy, as required by New York State General Municipal Law (GML) Sections 104-b and 39, … this audit pursuant to Article V, Section 1 of the State Constitution and OSC’s authority as set forth in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101Mattituck Fire District – Claims Audit (2025M-48)
… that the Board should not have approved 90 claims (67 percent) totaling $125,562. The Board did not: Ensure that … the Board should not have approved 90 claims (67 percent) totaling $125,562 because the claims did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48North Brookfield Fire District – Board Oversight (2026M-2)
… balances totaling $117,029. The District’s Board-adopted calendar year 2025 budget totaled $70,643 and was primarily …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2