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Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… Board adopts more realistic budgets to avoid raising more real property taxes than necessary. Ensure that the amount of … unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits and develop a formal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… County (County) operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections … totaling $48,271 within the required time frames. Remit real property tax collections to the Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Emerging Manager Program
… Public Equities | Private Equities | Fixed Income | Real Assets | Real Estate | Credit & O/ARS If you have individual …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a … is also used by a village. As a general rule, all real property taxes raised for town purposes must be levied on the whole area of the town, including the real property located in villages situated within the town, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15Opinion 2002-15
… LAW §§64(3), (19), 81(1)(c), 220(3); HIGHWAY LAW §327: Real property taxes for the cost of street lighting within a … is also used by a village. As a general rule, all real property taxes raised for town purposes must be levied on the whole area of the town, including the real property located in villages situated within the town, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: State Pension Fund Value $192 Billion
… strategy performed well, with private equity and real estate delivering returns of 7.02 percent and 10.68 … Non-US Equities 15.15% 14.3% Private Equity 7.02% 7.7% Real Estate 10.68% 6.6% Global Equities 17.04% 4.6% TIPS* … Income** 11.43% 1.7% Opportunistic Alternatives 4.76% 1.0% Real Assets** 11.63% 0.2% *Returns are estimated, pending …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionCity of Newburgh – Budget Review (B6-16-17)
… continues to rely on one-time revenue from the sale of real property which, if not sold, will cause a revenue … Reduce reliance on one-time revenue from the anticipated real property sale. Review the adequacy of contingency …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Henrietta Fire District – Financial Condition (2021M-27)
… budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Sweet Home Central School District – Financial Management (2022M-166)
… were not transparent with taxpayers and maintained real property taxes at a level higher than necessary to fund … appropriated $2 . 4 million of fund balance each year and real property taxes were increased by $4.5 million or 9.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Fishers Fire District – Financial Condition (2021M-128)
Determine whether the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Town of Carlisle – Fund Balance (2017M-106)
… times actual expenditures that year. The Board increased real property taxes to finance operations and its … one-time expenditures, funding needed reserves or reducing real property taxes. Adopt budget estimates that reflect …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… bonds, and mortgages (22.22%), private equity (14.45%), real estate and real assets (13.32%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… bonds, and mortgages (22.07%), private equity (14.71%), real estate and real assets (13.14%) and credit, absolute return strategies, …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… in Suffolk County are properly administering select real property tax exemptions. Key Findings Assessors … in Suffolk County are properly administering select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 90-53
… out discretionary as opposed to ministerial functions) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessment Procedures … with a private party to perform the function of assessing real property for the village or, to the extent they involve … for the preparation of an assessment roll of the real property within the village (Real Property Tax Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 2007-4
… for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for … may not hold the proceeds of the sale of unneeded village real property in a separate fund to be used over the course … may hold the proceeds of the sale of unneeded village real property in a separate fund to be used over the course …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Opinion 97-1
… participants on the basis of full valuation of taxable real property, the authority's full valuation will be the … that the full valuation of the participants' taxable real property bears to the aggregate full valuation of all … "shall be the same as the full valuation of taxable real property of the tax district or districts within which …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Comptroller DiNapoli Releases Municipal Audits
… excessive access rights to the village’s financial and real property tax software. Halfmoon Hillcrest Volunteer Fire … to closely monitor revenue associated with the sale of real property and chargebacks to other local governments. If … budget includes estimated revenues related to the sale of real property, franchise fees, sales tax and advanced life …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… County) The board’s budgets were incomplete because the real property tax levy and a schedule of other estimated … accounting records. Rockland County – Sale of Estate Real Property The Office of Public Administrator (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair market …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsVendor Responsibility Documentation
… with an estimated amount of $100,000 or greater ✔ ✔ 3. Real estate (purchase, sale or lease) except for an eminent domain or real property sale which is required by law to be sold to the … Public colleges and universities Public libraries Real property sale required by law to be sold to the highest …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentation