Search
Opinion 92-32
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- … LAW, §§119-aa, 119-dd; MUNICIPAL HOME RULE LAW, §10(1)(i): A town may purchase an historically significant railroad … determined that the depot is an historically significant structure which should be preserved as an historic site. The …
https://www.osc.ny.gov/legal-opinions/opinion-92-32DiNapoli: State Pension Fund Value $206.9 Billion
… Equities 17.49% 5.3% TIPS** 1.25% 3.9% Absolute Return Strategies 5.90% 2.7% Cash 1.71% 0.9% Non-Core Fixed Income …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Audits
… The division awarded SICG funding to qualified recipients in accordance with its requirements. The division assessed … the AI and found that officials from the real estate, port commerce, and law departments were unfamiliar with it. State … state contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsCity 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-52Henrietta FD – Audit Follow-Up (2021M-27-F)
… budgets indicating the District needed to both increase real property taxes and use appropriated fund balance to close projected budget gaps. As a result, more real property taxes were levied than needed. Additionally, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fThe Concerning Growth of Hate Crime in New York State
… (last accessed on July 30, 2024). 17 DOJ, Law Enforcement Roundtable Report on Hate …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateOpinion 96-19
… fire district located within the town may jointly purchase land and construct a building thereon to be used as the town … respective functions. Specifically, towns may acquire land and construct a building for, among other things, use as … district may, pursuant to article 5-G, jointly acquire land and construct thereon a building suitable for a combined …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Fare Revenue Considerations for the Metropolitan Transportation Authority
… gaps of this magnitude, meaning more painful decisions for the MTA and its riders, via raising fares beyond … change in its revenue composition with more people working from home leading to less regular ridership, the Authority … including New York City's. The MTA must continue to search out operating efficiencies and identify and expand …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityOpinion 93-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … which all members of the finance board are entitled to cast (Local Finance Law, §2.00[12]). Local Finance Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Selected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … This audit focused on Tax Class 2 properties that are valued as income producing, based on income and expense data. … four different classes, each treated differently under the law. The class of the property determines how property value …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … did not use a real estate broker to identify potential buyers and did not publicly advertise the sale to obtain …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Baldwinsville Central School District – Financial Management (2016M-65)
… each reserve fund’s assets will be used, replenished and discontinued in accordance with legal requirements. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Current Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdfOpinion 92-20
… exempt from license" (emphasis added). When read together with the phrase "on the grounds of a town or county …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Table 1 - Overlapping Real Property Tax Levies Per Year - 2012
Table 1 - 2012 Real Property Tax Levies - Detail
https://www.osc.ny.gov/files/local-government/data/excel/2012table1.xlsReal Property Tax Exemptions Administration (2017-MR-4)
Real Property Tax Exemptions Administration (2017-MR-4)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Real-Property-Tax-cherry-valley-town.pdfReal Property Tax Exemptions Administration (2017-MR-4)
Real Property Tax Exemptions Administration (2017-MR-4)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Real-Property-Tax-chenango-town.pdfReal Property Tax Exemptions Administration (2017-MR-4)
Real Property Tax Exemptions Administration (2017-MR-4)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Real-Property-Tax-carlisle-town.pdfReal Property Tax Exemptions Administration (2017-MR-4)
Real Property Tax Exemptions Administration (2017-MR-4)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-swr-2018-Real-Property-Tax-callicoon-town.pdf