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Opinion 88-50
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or abraiding the interior of the tank (3) Rewelding a number of dents and small holes in the tank; and (4) Applying … whether old, worn materials are completely replaced with new materials". We then concluded that the replacement of …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Oversight of Dam Safety
… on structural safety), as of March 2024, 220 of the 843 (26%) dams have not been assigned a rating. Although assigning …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… financial information from the Clerk-Treasurer. Unpaid property taxes ($101,000) and water bills ($64,000) have … to actively pursue collections for outstanding real property taxes and water rents. Audit, or provide for an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Schoharie County Court and Trust Funds (2022-C&T-3)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether … the whereabouts of any person entitled to payment from the estate is unknown, in certain circumstances, funds from …
https://www.osc.ny.gov/local-government/audits/county/2022/06/17/schoharie-county-court-and-trust-funds-2022-ct-3Tioga County – Court and Trust Funds (2023-C&T-1)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2023/07/14/tioga-county-court-and-trust-funds-2023-ct-1Oneida County – Court and Trust Funds (2023-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether … the whereabouts of any person entitled to payment from the estate is unknown . … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3State Agencies Bulletin No. P-801
Display of Additional Tax Amounts
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-801.pdfState Agencies Bulletin No. P-921
Alien Tax File On-Line Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-921.pdfTax Cap Elements by School
Tax Cap Elements by School
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbyschool.xlsTax Cap Elements by Region
Tax Cap Elements by Region
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbyregion.xlsTax Cap Elements by County
Tax Cap Elements by County
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbycounty.xls2016 Local Sales Tax Collections
2016 Local Sales Tax Collections
https://www.osc.ny.gov/files/local-government/publications/pdf/2016-local-sales-tax-collections.pdfSchool District Tax Levy Limits
School District Tax Levy Limits
https://www.osc.ny.gov/files/local-government/publications/pdf/schooltaxlevylimits.pdfCounty Sales Tax Collections 2007-2009
County Sales Tax Collections 2007-2009
https://www.osc.ny.gov/files/local-government/publications/pdf/countycollectiontable.pdfD24-146-CLEFR-Tax-Letter
D24-146 CLEFR Tax Letter
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/D24-146-2024-CLEFR-Tax-Letter.pdfState Comptroller DiNapoli Releases Municipal Audits
… 2016 through February 2018. Town of Plattsburgh – Real Property Tax Exemption Administration (Clinton County) The town …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Municipal Spending on Infrastructure Declines While Needs Go Unmet
… investment as well as spending restraints from the state’s property tax cap. Municipal infrastructure spending in recent years …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-municipal-spending-infrastructure-declines-while-needs-go-unmetState Comptroller DiNapoli Releases Municipal Audits
… deposits. Authority officials also did not reconcile their property information to information from the county or … and the city's proposed budget complies with the tax levy limit. Town of Minerva – Payroll and Cash Receipts …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… taxes. The city’s proposed budget complies with the tax levy limit. Niagara County Court and Trust – Court and … turned over to the State Comptroller’s Office as abandoned property. Village of Scottsville – Budgeting Practices and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases School District Audits
… $3.3 million. These practices resulted in real property tax levies that were higher than necessary. Track state and …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits