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Vendor Responsibility Documentation
… PDF Version Transaction Type Vendor Responsibility Profile Parts I & III Contract … Foundation including: CUNY SUNY Mental Hygiene Research Aging Research Welfare Research Health Research Youth …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… be a charge against the appropriate city, town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Andes Central School District – Financial Management (2013M-250)
… $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 … unexpended surplus fund balance is in compliance with the Real Property Tax Law statutory limits. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Westmoreland Central School District – Financial Condition (2014M-283)
… using fund balance to finance operations to keep the real property tax levies at amounts the Board considered … making it appear that the District needed to raise real property taxes and use unrestricted fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… and real assets (13.39%) and credit, absolute return strategies, and opportunistic alternatives (6.33%). The …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterSchroon Lake Central School District – Financial Condition (2014M-145)
… July 1, 2010 through July 31, 2013. Background The Schroon Lake Central School District is located in the Towns of Schroon Lake and North Hudson in Essex County and the Town of Chester …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145Oneonta City School District –Financial Condition (2013M-165)
… $1 million (8 percent decrease) and revenues, other than real property taxes, have also declined approximately $1.3 … these declining revenues, the District increased its real property tax levy, cut expenditures by $500,000, and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Village of East Hampton – Information Technology (2015M-187)
… through April 30, 2015. Background The Village of East Hampton is located in the Town of East Hampton, Suffolk County, and has a … tested and updated. Designate an administrator who does not perform or monitor financial or property tax …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-east-hampton-information-technology-2015m-187Opinion 2006-10
… (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property) … lease of unneeded real property owned by, but not required for the purposes of, any town improvement district must be … district (but see Town Law §198[12][b-e], concerning the sale or lease of all or part of the property or facilities of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… purpose of our audit was to examine the School’s process for selecting and negotiating the related financial terms to … Buffalo Academy of Science Charter School is governed by a Board of Trustees which comprises five members. The … We also found that the terms and conditions of the lease agreement appear to benefit the Corporation more than the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Town of Owasco – Real Property Tax Exemptions Administration (Cayuga County) The assessor did not properly administer select real property tax exemptions. Granted property exemptions …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-auditsVillage 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-b7-16-4DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. For the … we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value reflects …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterDiNapoli: State Pension Fund Value $210.2 Billion
… Equities 3.03% 5.3% TIPS* 2.76% 4.0% Absolute Return Strategies 2.07% 2.5% Non-Core Fixed Income 3.92% 2.0% Cash …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: State Pension Fund Value $178.1 Billion
… “We continue to have confidence in our asset allocation for the long term. Our investment team is focused on ensuring … Returns for the Fund's Asset Classes (as of March 31, 2016)* …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionOpinion 88-11
… that "the land herein conveyed shall, at all times, be used for a Public Park for the Village ... " You state that … 833, 498 NYS2d 364; Brooklyn Park Comr's v Armstrong , 45 NY 234; Gewirtz v City of Long Beach , 69 Misc 2d 763, 330 NYS 2d 495, affd 45 …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… tax levies, taxable full value and full value tax rates for local governments. Read the data description files to … about how the tables are organized and how they differ from previous versions. 2025 LG [.xlsx] | 2024 LG [.xlsx] | 2023 LG [.xlsx] | 2022 LG …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesOpinion 94-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … is defined to mean a city, town or village within New York State (General Municipal Law, §980[g]). Prior to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26City of Salamanca – Selected Financial Activities (2015M-284)
… Purpose of Audit The purpose of our audit was to review City officials’ financial … charges for the period April 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284Falconer Central School District – Financial Management (2024M-52)
… excess of the legal limit or to provide a funding source for capital projects without voter approval is misleading and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/falconer-central-school-district-financial-management-2024m-52