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Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, … District officials annually appropriated a portion of fund balance, including reserve fund balance, toward subsequent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Norwich – Justice Court (S9-14-3)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Board members, is the governing body responsible for overseeing the Town’s financial activities, including the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3State Comptroller DiNapoli Statement on New York City Mayor's 2024 State of the City Address
… New York State Comptroller Thomas P. DiNapoli released the following … Tools Review of the Financial Plan of the City of New York NYC's Shifting Population: The Latest Statistics Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities New York State Rent …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2024-state-city-addressDiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… collections totaled nearly $1.9 billion, up $4.8 million from the same time last year. “Year-over-year growth in local … totaled $873 million, an increase of 3.5%, or $29 million, from a year earlier. County and city collections in the rest … increases. These monthly sales tax collections are from the cash distributions made to counties and tax-imposing …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 2.5% in October Compared to Last Year
… local officials better estimate this source of revenue.” For October 2023, compared with October 2022: New York City’s … reported sales by vendors. The next quarterly numbers (for October to December) will be available in January. Table …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-local-sales-tax-collections-2-point-5-percent-october-compared-last-yearLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released today by State …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearState Comptroller DiNapoli Releases Municipal Audits
… was underbilled $78,600, a business was not billed for its agreed upon PILOT totaling $18,900 and another … was overbilled $873. Town of Attica – Payments to Not-for-Profit Organizations (Wyoming County) The payments town officials made to not-for-profit organizations were not always for appropriate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller Releases Municipal Audits
… properly document donations it received totaling $117,300. In addition, 77 of the pool checks were improperly disbursed. … project debt payments. Village officials incurred $67,000 in additional expenses because they were unable to comply with certain grant funding requirements. In addition, project delays and project scope changes added …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsConclusion – Improving the Effectiveness of Your Claims Auditing Process
… that a careful review of claims will occur before public funds are disbursed. As the old saying goes, "the buck stops …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… local collections totaled $1.67 billion, up $26.8 million from the same time last year. “February’s local sales tax … $759 million, an increase of 5.7%, or $40.7 million, from a year earlier. County and city collections in the rest … decreases. These monthly sales tax collections are from the cash distributions made to counties and tax-imposing …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearDiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the … we are among the nation’s strongest and best-funded public pension funds.” The Fund's third quarter value reflects retirement …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterOpinion 93-5
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 97-3
… TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, … of the Real Property Tax Law does not authorize a village to waive interest and penalties on taxes which became a lien … are owned by the village and, in at least some cases, date from the 1930s. For purposes of this opinion, we assume …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 95-4
… necessary (see County Law, §501; see also Barry v City of New York , 175 Misc 712, 25 NYS2d 27, affd 261 AD 957, 27 … of inquiry (1 Antieau, Municipal Corporations Law, §4.07; see also Application of Gilchrist , supra ). What is a …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 89-59
… and improvement of the water system and for the payment of the principal and interest of bonds issued for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-59DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… vote in support of our proposal by adopting a disclosure policy. Without disclosure shareholders have no way to evaluate whether their investment dollars are being spent on objectives that foster … payments made to any organization that writes and endorses model legislation. DiNapoli has made disclosure of political …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 97-4
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys, except as otherwise provided in any special law. Therefore, when an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see, e.g., 1995 …
https://www.osc.ny.gov/legal-opinions/opinion-97-4State Comptroller DiNapoli Releases Municipal & School Audits
… totaling approximately $922,000 to the town supervisor at least weekly as required. The tax collector improperly … taking additional steps to increase physical accessibility at the town hall, including mirrors, hand dryers and grab bars mounted at the proper height in restrooms and accessible parking with …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsContract Advisory No. 26
… not contain the above certification may not be considered for award; provided however, that if the bidder cannot make … the procurement record when submitting transactions to OSC for approval. References : Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsColdspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to July 31, 2013. Background … The District’s general fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013m