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Opinion 95-29
… part of the property and facilities of the district to a county, city, village, town, joint water works system or a … by any equitable method described in the proposition ( id .). If the proposition is silent with respect to the … the last completed assessment roll, and credited to each parcel in reduction of county and town taxes (Town Law, …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 2002-10
… and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10-0Opinion 2002-10
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Privately-owned cemetery … Law (§119-aa et seq .) relates to historic preservation in local governments. This article establishes a "framework … … historic and cultural properties under their jurisdiction in a spirit of stewardship and trusteeship for future …
https://www.osc.ny.gov/legal-opinions/opinion-2002-10State Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property … owners during the three-year period 2014 through 2016 for 10,416 properties in the eight counties analyzed. Because … period. Of the 553 payments, 380 were transacted, meaning the payment was either electronically deposited into …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsSeized Assets Program
… 5,047 pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to … over to the Office of the State Comptroller’s Office of Unclaimed Funds. Individual troops did not always report … should be turned over to the State Comptroller’s Office of Unclaimed Funds. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programOpinion 94-27
… the improvements pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p 459). The expense of the … the Department of Transportation, April 2, 1963 and June 10, 1965, for L 1963, ch 706 and L 1965, ch 855, stating that …
https://www.osc.ny.gov/legal-opinions/opinion-94-27State Pension Fund Commits Additional $50 Million to Invest in New York-Based Companies
… companies seeking capital for growth, to refinance ownership or for early stage investment. The program has …
https://www.osc.ny.gov/press/releases/2014/11/state-pension-fund-commits-additional-50-million-invest-new-york-based-companiesState Comptroller DiNapoli Releases Municipal Audits
… proposed budget. As a result, certain significant revenue and expenditure projections in the 2022-23 proposed budget … County Industrial Development Agency – Project Approval and Monitoring (2022M-10) Although the board evaluated … prior to approval, it did not adequately establish and document their evaluation and approval process. In …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Ends 2015-16 Fiscal Year with Strong Cash Position Largely From Temporary Resources
… percent above April 2014, as a result of strong financial market activity and non-wage income that occurred in 2014. … than initial projections and $522.2 million below the latest projections released in February. State spending … lower than initial projections, but $41.3 million over the latest revised estimates; Local assistance spending through …
https://www.osc.ny.gov/press/releases/2016/05/state-ends-2015-16-fiscal-year-strong-cash-position-largely-temporary-resourcesState Comptroller DiNapoli Releases School District Audits
… – Purchase Cards (2022M-27) While the 198 BOCES purchase card charges reviewed were adequately supported and for valid … Out of nine purchases under the competitive bidding threshold reviewed totaling $109,671 and two professional …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… reducing greenhouse gas (GHG) emissions. They are Domino's Pizza Inc. , medical supply company McKesson Corp. , …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonDiNapoli: Tax Breaks From IDAs Continue to Climb
… an increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas … and job creation, but it can be difficult for taxpayers to follow the costs and benefits of these activities," … more disclosure, taxpayers will have even more information to evaluate the cost and impact of economic development …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbState Comptroller DiNapoli Releases Municipal & School Audits
… also did not develop a written vehicle and equipment replacement plan, and three board members did not know when these items needed to be replaced or their estimated replacement costs. Although the district had a capital … the board chair’s original estimated vehicle and equipment replacement needs indicated the district would need $2.7 …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… reserves by nearly $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be … the timeframes established by town law. As a result, funds were not provided to finance town and county operations …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
… New York State Comptroller Thomas P. DiNapoli today announced that American Electric Power (AEP), one of the largest carbon emitters in the country, has adopted new, long-term targets for … New York State Comptroller Thomas P DiNapoli today announced that American Electric Power AEP one of the largest carbon emitters in the …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025mPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… under certain conditions. DHCR works with owners as they near the end of their 20-year affordability requirements to … Field and Office Visit Report (Report) to the development. This audit is based on a sample of four developments located … planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followComptroller DiNapoli Releases School District Audits
… have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) Claims totaling more than $6.1 million were paid before the … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… billion higher than last year, but $358.5 million below updated projections because of the timing of certain … the first half of the fiscal year, $215.6 million above updated projections. PIT collections of $5.1 billion in … report is now accessible in Excel and Adobe formats. For a copy of the mid-year report , visit: …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearDiNapoli: Corporations to Disclose Political Spending
… filed for consideration at Goodyear's annual stockholders' meeting, as well as with Nisource, which is one of the … spending, including calling on the Securities and Exchange Commission (SEC) to enact regulations that would …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spending