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Opinion 94-17
… General Municipal Law, §120-aa; Second Class Cities Law, §79). Although we are aware of no State statute which … 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p 52). The fees, however, may be imposed only upon … with constitutional equal protection guarantees (see NY Const, art I, §11; Elmwood-Utica Houses v Buffalo Sewer …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Town of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited … initiate corrective action. … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2State Comptroller DiNapoli Releases Municipal & School Audits
… Prevention (SHP) Training SHP training was provided to employees and elected officials. However, of the 150 total … accounting records, provide accurate monthly reports to the supervisor or provide an annual accounting to the board as required. The clerk also did not: accurately …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… cities, counties and villages in New York that are close to reaching their Constitutional Tax Limit (CTL) has more than doubled since 2012, according to a report released today by State Comptroller Thomas P. … position.” New York has two primary mechanisms that limit how much a municipality can raise in property taxes. The …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… our testing did not identify discrepancies, when officials do not provide oversight of employees who handle funds, there …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown 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 …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five … (Department) was not reviewing its real property holdings to identify properties for sale or disposal. We identified … Department implemented each of the five recommendations from our initial report. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-followOpinion 91-16
… Public Officers Law, §70-a or CPLR §8007 applies in the case of notices published pursuant to section 1014. We need …
https://www.osc.ny.gov/legal-opinions/opinion-91-16DiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterDiNapoli: State Pension Fund Valued at $267.7 Billion at End of First Quarter
… on long-term sustainable investments that can weather such ups and downs and is one of the reasons we are one of the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-state-pension-fund-valued-267-point-7-billion-end-first-quarterOpinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (charging back portion of salary of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting (charging a portion …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Fishers Fire District – Financial Condition (2021M-128)
… and did not adopt realistic budgets from 2018 through 2021. The Board gave taxpayers the impression the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Henrietta Fire District – Financial Condition (2021M-27)
… and presented 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 … 2017 through 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Enforcement of the Mitchell-Lama Surcharge Provisions
… Purpose To determine if surcharges are being properly assessed at … Background The Mitchell-Lama program was created in 1955 to provide affordable rental and cooperative housing to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… complete report – pdf] Audit Objective Determine whether the Town of Throop (Town) Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and disbursed. Key Findings The former Supervisor did not properly collect and disburse …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … sampled and tested for Cyle Two, 15 water outlets (33 percent) exceeded the lead action level. Although we … and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Town of North Salem - Agricultural Exemptions (2018M-194)
… Objective Determine whether the Town Assessor (Assessor) is properly administering agricultural real property tax … action. … Determine whether the Town Assessor Assessor is properly administering agricultural real property tax …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Aurora - Real Property Acquisition and Sale (2018M-64)
… (Board) used an adequate process to purchase and sell real property in the most cost beneficial manner. Key Findings The … not use an appropriate process when selling and acquiring property, resulting in the likely expenditure of more money …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-aurora-real-property-acquisition-and-sale-2018m-64DiNapoli: State Pension Fund Valued at $246.3 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $246.3 billion at the end of the second quarter of State Fiscal Year … but markets have been turbulent. This kind of volatility is why we have a long-term perspective with a … (6.33%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-state-pension-fund-valued-246-point-3-billion-end-second-quarterTown of Skaneateles - Real Property Tax Exemption Administration (2018M-173)
… exemptions. Maintain documentation to support eligibility for all exemptions granted. Ensure previously granted …
https://www.osc.ny.gov/local-government/audits/town/2018/11/16/town-skaneateles-real-property-tax-exemption-administration-2018m-173