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Henrietta Fire District – Financial Condition (2021M-27)
… action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether the Board of …
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 $267.7 Billion at End of First Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … of the reasons we are one of the nation’s strongest public pension funds.” The Fund's value reflects retirement and death …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: 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 three-month period …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterOpinion 2006-10
… (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property) … against the entire district (but see Town Law §198[12][b-e], concerning the sale or lease of all or part of the … to public hearing requirements (see Town Law §§54[1][b], 198[12][a], 209-q[1][c]), and the lease payments would be …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 89-14
… (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A … be a charge against the appropriate city, town, village or school district. We expressed the view in 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Vendor Responsibility Documentation
… information Counties DOT/Thruway/Canal - railroad/utility reimbursement DOT Uneconomic Remainder Eminent domain …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationSchroon Lake Central School District – Financial Condition (2014M-145)
… a plan that considers current economic conditions, recent reductions in State aid and the impact of the tax cap …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Village of East Hampton – Information Technology (2015M-187)
… to address user access, data backups, remote access or password security and management. Officials improperly … internal user access, data backups, remote access and password security and management. Establish a policy to …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Oneonta City School District –Financial Condition (2013M-165)
… million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 million … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and used more than …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year 2023-24. For the three-month period …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterWestmoreland Central School District – Financial Condition (2014M-283)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2013 through … overestimating expenditures and appropriating fund balance that was not used to fund operations, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Opinion 88-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11DiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesOpinion 94-26
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … assessments in section 980-k is computed with reference to general town taxes within the district. You ask whether a … of the maximum amount of the district charge pursuant to General Municipal Law, §980-k is made by reference to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real … controls or provide adequate fiscal oversight of the treasurer. As a result, district assets were not safeguarded. …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… such records maintained by the Board secretary. Conduct site selection reviews and cost analysis for real estate …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Hempstead – Budget Review (B7-16-4)
… of its taxing authority. The Village’s ability to rely on real property taxes as an increased revenue source in the … $500,000 from the tax stabilization reserve to lessen the real property tax levy. The Board has not yet adopted a …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4