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Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… District officials did not adequately segregate the duties of or establish adequate compensating controls over a senior … discrepancies, when officials do not provide oversight of employees who handle funds, there is an increased risk … manner. Key Recommendation Adequately segregate the duties of or establish adequate compensating controls over the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has … amount of real property tax a local government can raise in a single year. In 2012, only seven municipalities had used … The number of cities counties and villages in New York that are close to reaching their Constitutional …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsIndustrial Development Agencies in New York State
… exemptions. Below is an interactive map developed by the Office of the New York State Comptroller (OSC) that displays …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateState Comptroller DiNapoli Releases Municipal & School Audits
… – Sexual Harassment Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of … auditor reports to the board. As a result, the board was not aware of all claims paid. …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown 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)
… select real property tax exemptions. Key Findings Of the 252 granted exemptions we reviewed totaling approximately $7.3 million of assessed value, 97 exemptions (38 percent), valued at … $2.4 million in assessed value, lacked one or more pieces of supporting documentation to verify their eligibility …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Town 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 for each of its funds from 2017 through 2020, multiyear financial and capital plans … and adopting the annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172Town of New Hudson – Tax Collection (2021M-2)
Determine whether the Town of New Hudson Town Town Clerk Clerk recorded 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-2DiNapoli: Gaming Revenue Plays Increasing Role In State Budget
… billion, or an average of $161 per resident. New York’s net gambling revenues were the highest in the nation – more … new expansion underway, more casinos will mean more gaming revenue and new jobs, but the long-term impact for the state … additional revenues to balance annual budgets. With this latest addition of casino gambling, the Gaming Commission …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-gaming-revenue-plays-increasing-role-state-budgetOpinion 91-16
… the newspaper publishing such notice is entitled to the additional per line charge allowed by statute. You ask … of calculating charges on the basis of an actual count of lines, "[d]isplay advertising shall be charged agate … as "tabular matter", it would also be subject to the additional eight cents per line charge authorized by statute. …
https://www.osc.ny.gov/legal-opinions/opinion-91-16Enforcement of Local Law 144 – Automated Employment Decision Tools
… in a variety of ways, such as quickly scanning resumes for key words to select the most qualified candidates, scanning a … Worker Protection (DCWP) is responsible for enforcement of key consumer protection, licensing, and workplace laws that … the procedures by which OTI will support DCWP in carrying out its duties pursuant to LL144, such as an Enforcement …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsOpinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … DISTRICTS -- Expenses (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease … Whether revenues derived from the rental of town real property located in the area of the town are to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Enforcement of the Mitchell-Lama Surcharge Provisions
… Our audit focused on the income affidavits submitted for the 2012 calendar year, the most recent year for which … eligibility requirements related to income limits, family size, and apartment size prior to taking occupancy of the … in an apartment exceeds the development’s maximum income limit for that apartment, building management is required to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsDiNapoli: Financial Viability of OTBs in Jeopardy
… corporations are at risk of financial insolvency due to the impact of major revenue decreases and escalating costs, according to State Comptroller Thomas P. DiNapoli. The Comptroller issued an audit and research report today … OTB wagering is down $1.2 billion, or 24 percent, during the five-year period of 2009-2013 compared to the previous …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyTown of Milan - Town Clerk/Tax Collector (2018M-257)
… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… million to purchase and renovate the Southside Municipal Center (SMC). After an adjustment for the stated value of … and renovate the SMC. The Town purchased a former fire hall, senior center and a residential building for $586,000. … $4 million to renovate the building for use as a new Town hall. Key Recommendations Use a deliberate process that fully …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64Town of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… whether the Town Assessor properly administered select real property tax exemptions. Key Findings We reviewed 125 … Town of Skaneateles Real Property Tax Exemption Administration 2018M173 …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our initial report, Review of Real Property Holdings for Disposal ( 2010-S-48 ). … To determine the extent of implementation of the five recommendations made in our initial report Review …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… value of the New York State Common Retirement Fund (Fund) was $267.7 billion at the end of the first quarter of state … billion paid out during the quarter. Its estimated value was $267.7 billion as of March 31, 2024 , the end of the … value of the New York State Common Retirement Fund Fund was $2677 billion at the end of the first quarter of state …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… value of the New York State Common Retirement Fund (Fund) was $274.6 billion at the end of the second quarter of state … public pension funds.” The Fund's estimated value was $267.7 billion as of March 31, 2024 , the end of the … value of the New York State Common Retirement Fund Fund was $2746 billion at the end of the second quarter of state …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter