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Opinion 2004-3
… establish and delineate limits on the amount of real property taxes that may be imposed annually by counties, … in any … city … described in this section, the amount to be raised by tax on real estate in any fiscal year, i n … Article VIII, §11(b). We reach this conclusion because a similar requirement was not inferred from Article VIII, § 10, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3NYS Common Retirement Fund Announces Second Quarter Results
… was -0.52 percent, bringing the Fund’s estimated value to $178.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “On the … always, our diversified investment allocation positions us to maximize long-term value.” The Fund's positive performance …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsTown of Ulster – Town Assessor (2016M-361)
Town of Ulster Town Assessor 2016M361
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-ulster-town-assessor-2016m-361Opinion 91-16
… or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Fees (not based on … on the basis of an actual count of lines, "[d]isplay advertising shall be charged agate measurement, fourteen … 355, 357 [Superior Ct., N.J., 1971]). The term "display advertising" is not defined for purposes of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Opinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … procedures prescribed in General Municipal Law, §120-cc. October 27, 1994 Joseph A. Mazzariello, City Comptroller City …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 89-29
… §72-h; VILLAGE LAW, §1-102(1): A village may acquire a parcel of property to exchange for property owned by a … of the Department of the Interior, a village may acquire a parcel of property for the purpose of exchanging it for Parks … the village. Here, the village does not presently own the parcel that it intends to exchange with the federal …
https://www.osc.ny.gov/legal-opinions/opinion-89-29DiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… private equity, hedge funds, real estate and opportunistic strategies. Read more about the emerging manager program . …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programTown of North Salem - Agricultural Exemptions (2018M-194)
… Granted three agricultural exemptions with assessed values of $543,390. Two of these exemptions lacked proper documentation and the …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Opinion 2009-2
… State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the threshold for when the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … the Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
You ask whether the threshold in Town Law 209q 13 a which triggers the need to obtain the State Comptrollers approval for a town water improvement is
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0School Tax Relief (STAR) Program (2012-MS-6)
… audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, … The STAR exemption in the Real Property Tax Law provides a partial exemption from school taxes for most …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Village of Monticello – Board Oversight (2013M-226)
… to fund operations, the amount owed to the Village for real property taxes, or the Village’s overall fiscal health. … are receiving all money that is due the Village – in fact, real property tax or utility payments and/or penalties … to implement procedures to ensure all revenues for real property taxes and utility charges, including penalties, …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Comptroller DiNapoli Releases Municipal Audits
… and check payments ($78,441) to questionable businesses in which there was no evidence that they provided any … maintain a Board member’s property with no lease agreement in place. The work performed raises potential issues under … veterans and senior citizen exemptions, totaling $2.9 million, on properties with a total assessed value of $7.7 …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… square feet of office, industrial, retail, and technical space, and includes airport and marine terminals, buildings, … any documentation that it had evaluated its own available space before renting external space. Due to inadequate monitoring of its vendor and no …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… grew from $20 billion to approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager … of the best managed and best funded public pension funds in the nation, we have built new opportunities for asset … its steady deployment of capital to MWBE firms. Increases in value over the previous year were particularly strong in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five … our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). Background Our initial report, issued … to the State. However, when DOT leased out property, it may not have maximized revenue because it did not review …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followMargaretville Central School District – Fund Balance (2015M-55)
… District’s unrestricted fund balance is in compliance with Real Property Tax Law statutory limits and reduce the amount … results and anticipated operations and avoid raising more real property taxes than necessary. … Margaretville Central …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/margaretville-central-school-district-fund-balance-2015m-55Jericho Water District – Water Use Charges (2013M-395)
… and timely manner for the period January 1, 2012 through September 30, 2013. Background The Jericho Water District is located in the Town of Oyster Bay in Nassau County. The District covers a … with District policies and properly authorized by a designated official. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/district/2014/02/28/jericho-water-district-water-use-charges-2013m-395Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… the Clerk recorded, deposited, remitted and reported all tax collections, she did not always record dates of receipts … tax collections within 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer (Treasurer) in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Milo – Financial Condition (2020M-172)
… effectively manage the Town’s financial condition. More real property taxes and user fees were levied than needed to … fund operations. The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear … annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/ or …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172