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RFP#0001 – Online Financial Literacy Program
… The Office of the State Comptroller (“OSC”) is seeking an Online Financial Literacy Program as detailed in the solicitation available via the links below. The …
https://www.osc.ny.gov/procurement/rfp-0001NYS Payroll Online Customer Satisfaction Survey
We welcome your comments about our application
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyTown of Parma - Real Property Tax Exemptions Administration (2018M-223)
… properties with 147 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … the transfer of 10 (of 37) properties with exemptions to the County as required when the new owner was no longer eligible for the exemptions. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223Town of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… complete report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … non-profit and not-for-profit, senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… calculated granted exemptions. Did not report the transfer of property with exemptions to the County as required. Key … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Moravia - Real Property Tax Exemptions Administration (2018M-215)
… with 85 agricultural, nonprofit, senior citizen, veteran and other exemptions. The Assessor did not: Ensure … or supporting documentation to verify eligibility for the exemption or accuracy of exemption calculations. Correctly calculate granted …
https://www.osc.ny.gov/local-government/audits/town/2019/02/08/town-moravia-real-property-tax-exemptions-administration-2018m-215Town of Westfield - Real Property Acquisition (2019M-119)
… whether Town officials properly acquired real property for a Town purpose. Key Findings Although the purchase of property for historical preservation is legally allowed, Town … Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… of the New York and Florida bars, the U.S. Supreme Court bar, the U.S. Court of Claims, and numerous federal district … He is a member of the Maryland and Washington D.C. bar associations and the bar of the U.S. Supreme Court. … State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeTown of Athens - Town Clerk/Tax Collector (2018M-41)
… report - pdf] Audit Objective Determine whether the Town Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and … in 2017 were not always remitted to the Supervisor and County Treasurer (Treasurer) in a timely manner. For example, …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Eastchester Union Free School District – Financial Management (2016M-59)
… the Board’s management of the District’s financial affairs for the period July 1, 2010 through November 6, 2015. … The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Opinion 89-5
… of real property. A notice of pendency may be filed in any action in a court of this State or of the United States in which the judgment demanded in the action would affect the title to, or the possession, use or … the grantor and was thus subject to the judgment of an action pending at the time title was transferred (see …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 88-52
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are … a sale of real property is a "contract" within the meaning of subdivision two of General Municipal Law, §800 …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… purpose of our audit was to examine disbursements and the real property tax and water rent billings and collections for … all claims. Internal controls were not adequate to ensure real property taxes and water rents were properly accounted … appropriate, complete and accurate records to detail real property tax and water rent billings and collections. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232City of Oswego – Community Development (2015M-108)
… loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … (OCRC) but does not have the authority to make a gift of real property to a private entity. Key Recommendations Follow … to write off these loans. Refrain from making gifts of real property to OCRC. … City of Olean Budget Review B1152 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Marcellus Central School District – Online Banking (2020M-66)
… Determine whether District officials established controls to ensure online banking transactions were appropriate and … Officials segregated the duties of employees responsible for online banking transactions, but they could further … The online banking policy does not clearly indicate how online transfers will be authorized and processed. A …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Annual Financial Report
… and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportOpinion 88-9
… delegation, the town board must call and conduct a public hearing on the increase or improvement of facilities after … be initiated without petition, the town board shall call a hearing in the manner provided by article 12 of the Town Law, … commissioners. If the town board determines, after public hearing, to authorize the purpose, it may delegate to the …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more … than 80 percent of their CTL. The village of Hempstead on Long Island levied 77.8 percent of its CTL in 2015, but … cause a locality to approach its CTL. Read the report , or go to: …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 94-18
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGES -- Powers … CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation of law, the mere existence of fire companies in … purposes specified in the special act (see, e.g., L 1994, ch 207; L 1993, ch 326; L 1990, ch 674). These types of …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2001-15
… St Comp No. 81-193, p 206; Wachtel v Diamond State Eng'g Corp .; 215 AD 15, 213 NYS 77, supporting the premise that …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15