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Opinion 88-1
… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … 66 NY2d 833, 498 NYS2d 364; Brooklyn Park v Armstrong , 45 NY 234; Gerwitz v City of Long Beach , 69 Misc 2d 763, 330 … to convey property used as a parking facility, the safest course for a village to follow would be to seek a special act …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-41
… tax increases, section 81(1)(e) does not provide authority for a petition to require a referendum on that question. …
https://www.osc.ny.gov/legal-opinions/opinion-91-41NYS Common Retirement Fund Announces Second Quarter Results
… (7.9 percent), real estate (6.8 percent), absolute return strategy (3.1 percent) and opportunistic strategy alternatives and real assets (0.6 percent). DiNapoli …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsTown of Alden – Town Clerk/Tax Collector (2024M-106)
… record, deposit, remit or report collections. As a result, collections were at greater risk for theft or loss. … were not date stamped when they were received. As a result, the potential for missing funds and the misuse of …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80DiNapoli Announces State Contract and Payment Actions for June 2015
… and Community Supervision $52.8 million with Erie County Medical Center Corporation for inmate health services. $40 … pavement rehabilitation and reconstruction in the city of Albany. $5.6 million with Rifenburg Construction Inc. for … to Morrisville Auxiliary Corporation at Morrisville State College for equine drug testing. Department of Health $49.8 …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015The Economic Impact of the Great Outdoors
… 2022 PDF Version June is National Great Outdoors Month. As New Yorkers prepare for summer vacations and to celebrate the … or stargazing. All types of outdoor recreation in New York provided $21.1 billion in economic activity in 2020 and … Recreation in New York by Category, 2020 Source: U.S. Bureau of Economic Analysis New York ranked in the top 10 …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsOpinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … one-tenth of one percent of the full valuation of taxable real property in the area of the town outside of any …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Emerging Manager Program
… partner: Public Equities | Private Equities | Fixed Income | Real Assets | Real Estate | Credit & O/ARS …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerTown of Milo – Financial Condition (2020M-172)
… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and have initiated or indicated they planned to initiate corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … one-tenth of one percent of the full valuation of taxable real property in the area of the town outside of any …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 89-29
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. REAL PROPERTY -- Sale (authority of village to exchange …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Town of Deerpark – Real Property Tax Collections (2017M-277)
… Purpose of Audit The purpose of our audit was to determine whether the Town … 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] Enrollment Instructions [pdf] Instructions for online filing [pdf] Levy Limit Formula [pdf] Inflation and … demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsReal Property Tax Cap - Local Governments
… (Cities, Counties, Towns, Villages, Fire Districts, Libraries, Independent Special Districts) File property tax …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsOpinion 94-17
… This opinion represents the views of the Office of the State Comptroller at the time it was … Recycling Services (imposition and collection of fees for) REAL PROPERTY TAXES AND ASSESSMENTS -- Tax Levy (inclusion of …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Town of New Hudson – Tax Collection (2021M-2)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax … were generally recorded and deposited accurately and in a timely manner, the Clerk did not: Remit collections to … deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Town of Plattsburgh - Real Property Tax Exemption Administration (2018M-163)
… the Town Assessor is properly administering select real property tax exemptions. Key Findings All 23 properties … the Town Assessor is properly administering select real property tax exemptions …
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)
Determine whether the Town Assessors are properly administering select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207State Comptroller DiNapoli Releases Municipal & School Audits
… or properly reported to the board. Auditors reviewed 100 claims totaling $1.7 million and determined: none were …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits