Search
Opinion 92-23
… This opinion represents the views of the Office of the State Comptroller at the time … for the benefit to be provided to the lessee? (5) How long a period would be considered a reasonable term for … a public hearing if the property to be leased has a value in excess of $1,000. Thus, the hearing requirement is …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Opinion 88-47
… den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting the contention that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-47State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors also …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Town of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk, as the Tax Collector, established adequate controls over real property tax collections for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] Inflation and Allowable Levy Growth …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] … for Local Governments Important Dates for Property Tax Cap Filers [pdf] Guidance Guidelines for Implementation from … of the State Comptroller’s Role Training on Property Tax Cap Reporting for Local Governments Webinar On Demand This …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsState Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… growing housing costs and federal pandemic aid coming to an end. “The city needs federal funding and policy changes to help manage asylum seeker costs. At the same time, the city must work with the state to bring rising housing costs under control, and I commend …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressTown of Orangeville – Town Clerk/Tax Collector (2023M-80)
… and reported collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. … accounting records, provide accurate monthly reports to the Supervisor or provide an annual accounting to the … Town officials agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Opinion 88-1
… lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The U.S. Postal Service is an agency of the federal … for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; VILLAGE LAW, §1-102(2): It appears that a village … nominal consideration pursuant to General Municipal Law, §72-h. Village Law, §1-102(1) authorizes villages to "take, …
https://www.osc.ny.gov/legal-opinions/opinion-88-1New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the immense fiscal resources of the … This report, the fifth in a series by the Office of the State Comptroller, makes clear how the 50 states differ in … and how much they receive in federal spending. For New York, the numbers vary from year to year, but one key …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Opinion 91-41
… specific questions which may, upon town board motion, and shall, upon petition, be submitted to referendum. The …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Town of Alden – Town Clerk/Tax Collector (2024M-106)
… all real property tax collections in accordance with New York State Town Law (Town Law) Section 35. Deposit all …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Opinion 2009-2
… improvement financed by the issuance of indebtedness that "does not involve the expenditure of a large amount of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2NYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) overall return in the … bank actions that triggered broad market volatility in the international markets. The Fund’s value was $176.8 billion as …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsTown of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… before granting exemptions. Annually verify income to support agricultural exemptions. Ensure all exemptions are … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/town/2018/12/14/town-plattsburgh-real-property-tax-exemption-administration-2018m-163Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… lacked one or more pieces of supporting documentation to verify their eligibility and/or were incorrectly granted … supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide agricultural or horticultural …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207The Economic Impact of the Great Outdoors
… but New York ranked 49th, only higher than Connecticut. By actual amount of GDP generated, New York ranked fourth, with …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsOpinion 2009-2
… -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water … Comptroller's Permission (when required) WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State … amounts to be financed both by the issuance of obligations and from other sources, exceeds one-tenth of one percent of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 89-29
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Opinion 94-17
… General Municipal Law, §120-aa; Second Class Cities Law, §79). Although we are aware of no State statute which … 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p 52). The fees, however, may be imposed only upon … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-17