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Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 within the required time …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Altmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, … operates two schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. … District’s financial condition to ensure that the general fund’s unrestricted fund balance was within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionEmerging Manager Program
… The Emerging Manager Program of the New York State Common Retirement Fund … CRF portfolio that have graduated from the Emerging Manager Program. The program has identified common …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerOpinion 2002-15
… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide … and Duties (maintenance of town hall as townwide charge); (street lighting as townwide charge) TOWN LAW §§64(3), (19), …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0Opinion 2002-15
… -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- Lighting … in towns) TOWNS -- Powers and Duties (maintenance of town hall as townwide charge); (street lighting as townwide … Similarly, as a rule, the cost of maintaining a town hall building used for the offices of town officials is …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli: State Pension Fund Value $192 Billion
… earned an estimated 11.42 percent return on investments in the state fiscal year that ended on March 31, 2017. The … and best-funded pension plans. The New York State and Local Retirement System provides retirement security to more … Equities 17.04% 4.6% TIPS* 1.31% 4.3% Absolute Return Strategies 7.24% 2.9% Cash 1.58% 1.8% Non-Core Fixed Income** …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionCity of Newburgh – Budget Review (B6-16-17)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … or unforeseen expenditures. The 2017 proposed budget does not include an allowance for uncollectible taxes. The … taxes or increasing the contingency appropriation to cover the amount of uncollectible taxes. … City of Newburgh …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Sweet Home Central School District – Financial Management (2022M-166)
… report – pdf] Audit Objective Determine whether the Sweet Home Central School District’s (District) Board of Education … on issues raised in the District’s response. … audit sweet home school financial management …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/31/sweet-home-central-school-district-financial-management-2022m-166Town 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-106Fishers Fire District – Financial Condition (2021M-128)
… unassigned fund balance increased to $1.8 million, which is sufficient to pay 43 percent of the District’s 2020 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… increased to $4.4 million on December 31, 2020, which is excessive and enough to pay 41.5 percent of the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state fiscal year 2024-25. For the … sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the …
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
… by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. … New York State …
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)
… County are properly administering select real property tax exemptions. Key Findings Assessors incorrectly calculated …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipOpinion 90-53
… to a pre-determined definite standard (see also, e.g., San Marco Construction Corp. v Aetna Casualty and Surety Co. …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Opinion 97-1
… in a plan established in the county, or, in the case of a public corporation . . . located in more than one …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 2007-4
… discussed in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede village budget procedures) MUNICIPAL … (authority to establish fund for annual payments under ambulance services agreement) REAL PROPERTY -- Sale (use of proceeds to establish fund for annual payments under ambulance services agreement) VILLAGE LAW §§5-506, 5-532; …
https://www.osc.ny.gov/legal-opinions/opinion-2007-4Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … excessive access rights to the village’s financial and real property tax software. Halfmoon Hillcrest Volunteer Fire …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… 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 value and sell all real …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-audits