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Comptroller DiNapoli Releases Municipal Audits
… are reasonable. The village's proposed budget includes a tax levy which exceeds the allowable property tax levy limit. Therefore, to comply with the law, the board …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0State Contract and Payment Actions in January
… resurfacing in Chautauqua County. Major Payments Approved Tax Refunds $127.8 million for 16,000 corporate and other refunds. $103.3 million for 23,000 personal income tax refunds. $18.5 million for 32,000 property tax credits. Department of Civil Service $249 …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryState Comptroller DiNapoli Releases School Audits
… use. Although the district had relatively modest property tax increases each year, the increases may not have been …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… In exchange for low-interest mortgage loans and real property tax exemptions, the Program required limitations on profit …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followState Comptroller DiNapoli Releases Municipal Audits
… as fund balance, one-time state funding and the sale of property, to balance its budget. The city could face a … revenue. The city plans to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. In …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Lack of Transparency With School Districts' Financial Reports May Leave Taxpayers in the Dark
… information included fund balance, salary disclosures and property tax report cards. Officials at these four districts told …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-lack-transparency-school-districts-financial-reports-may-leave-taxpayers-darkDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… 77, is charged with allegedly stealing $78,881.55 in tax, water and sewer payments that were made in cash between … the thefts with a Ponzi-like scheme by applying one property owner’s payment to another. She spent the funds on, …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsOpinion 2010-2
… bear on the issues discussed in the opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded … vehicles by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), … Law § 198 (12) (a), may sell or lease any real or personal property owned by, but not needed for the purposes of, the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… municipalities outside of New York City to exempt from property taxes certain newly constructed or converted rental … respectively. In addition, after staying under the “tax cap” for nine straight years, the city took the necessary … ($1,916). Kingston’s debt as a percentage of full property value was 2.9%, virtually the same as the median for …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingNew York Local Government Assistance Corporation
… the State’s reliance on the annual issuance of intra-year tax and revenue anticipation notes (“Spring Borrowing”); … York or its assignee from the Local Government Assistance Tax Fund. About the Corporation The New York Local Government … 15, 2020, to a later date in order to provide temporary relief to individuals as a result of the COVID-19 pandemic. …
https://www.osc.ny.gov/debt/lgacReporting on Foreclosure of Real Property Funds – Kings County
… judgment of foreclosure, the referee proceeds to sell the property. The referee schedules the sale, appears in court on the appointed date and time and sells the property at auction, closes the sale, distributes the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/reporting-foreclosure-real-property-funds-kings-countyOpinion 89-61
… the village. As a general rule, all moneys raised by real property taxes for town purposes must be raised by taxes … levied on the whole area of the town, including the real property located in villages situated within the town, unless … for town purposes must be levied on all taxable real property in the town, unless there is some provision of law …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Selected Management and Operations Practices
… of three areas: ReCharge New York, Disposition of Personal Property, and the Energy Efficiency Program. A. ReCharge New … the reasons for the decisions. B. Disposal of Personal Property Purpose To determine if NYPA disposed of personal property valued over $5,000 in accordance with its …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesPlattsburgh City School District - Procurement (2019M-198)
Determine whether District officials procured goods and services in accordance with Board policies and applicable statutory requirements
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/plattsburgh-city-school-district-procurement-2019m-198Opinion 99-4
… authorized to "acquire, hold and dispose of personal property for its corporate purposes" (General Municipal Law, … that, while the authority to "dispose" of personal property has been held, in certain instances, to include … the more general authority to "... acquire ... personal property for its corporate purposes", which, like the …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Signs of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
Signs of Recovery? Stabilizing Economy, Tax Increases Help Local Sales Tax Collections
https://www.osc.ny.gov/files/local-government/publications/pdf/0710snapshot.pdfDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… support network is under strain. While federal coronavirus relief bills have provided over $25 billion in funding for …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… (38.1%), which both had primary responsibilities for relief during the pandemic, and a drop in related earnings at …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Opinion 90-14
… or extensive as to discourage individuals from seeking relief or impair a citizen's right to have access to a … criteria, such as the size, value or proposed use of the property (see Jewish Reconstructionist Synagogue, supra , 40 …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Claims for Deceased Owners and Estates
… primary residence determines what happens to a person's property when the person dies (in other states this may be … Representative Title Letters Less than $50,000 of personal property, no real property. Voluntary Administrator Certificate of Voluntary …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estates