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State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Bath – Real Property Tax Exemptions Administration (Steuben County) Auditors reviewed 125 real property tax exemptions totaling $52.1 million and identified issues … and records, as required. Town of Lysander – Real Property Tax Exemption Administration (Onondaga County) Auditors …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … that our staff closely tracks emerging issues affecting New York’s municipalities and school districts. This ensures … in providing training to all levels of local government in New York State. A 26-year Retired Combat Veteran of the US …
https://www.osc.ny.gov/local-government/academy/about-academyOpinion 88-1
… may require." Section 1-102 does not expressly state that only property which is no longer needed for village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Opinion 91-41
… or special law", it has been held that this language only applies if submission of a proposition to the electorate …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Town of North Salem - Agricultural Exemptions (2018M-194)
… one was granted even though the 10-year exemption term had expired in 2013. Did not grant an exemption credit … on an annual basis to verify that the 10-year exemption term has not expired. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-north-salem-agricultural-exemptions-2018m-194Town of Alden – Town Clerk/Tax Collector (2024M-106)
… officials and taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they were received. As a result, the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106NYS Common Retirement Fund Announces Second Quarter Results
… Retirement Fund’s (Fund) overall return in the second quarter of the state fiscal year 2015 was -0.52 percent, … to $178.3 billion, according to New York State Comptroller Thomas P. DiNapoli. “On the heels of a robust first quarter, the second quarter presented investors with …
https://www.osc.ny.gov/press/releases/2014/11/nys-common-retirement-fund-announces-second-quarter-resultsOpinion 2009-2
… is based on the total cost of the improvement or only on the amount of the improvement to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Hitting the Limit: The Constitutional Tax Limit and its Implications for Local Governments
New York State’s Constitutional Tax Limit (CTL) restricts the amounts local governments may raise by taxing real estate in any fiscal year.
https://www.osc.ny.gov/files/local-government/publications/pdf/ctl-implications-for-local-governments.pdfThe Economic Impact of the Great Outdoors
… which include outdoor festivals and concerts, sporting events, amusement parks and golf courses, make up 18 percent. … it ranked second for festivals, concerts and sporting events; third for camping and hiking; and fourth for … counties for license issuances were upstate, Erie County selling the most. However, in rural counties, such as …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsBeaver 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-andOpinion 2009-2
… is based on the total cost of the improvement or only on the amount of the improvement to be financed by the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… a local government can raise in a single year. In 2012, only seven municipalities had used 80 percent or more of …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 89-29
… by this Office as authorizing property acquisition only where it is necessary for a municipal purpose (1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-29Town of Westfield - Real Property Acquisition (2019M-119)
… of purchase, the property had an estimated full market value of $243,000. Key Recommendations Use a thorough process …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-westfield-real-property-acquisition-2019m-119Opinion 94-17
… Comp No. 79- 307, p 52). The fees, however, may be imposed only upon users of the service (see Opn No. 92-18, supra). In …
https://www.osc.ny.gov/legal-opinions/opinion-94-17State Comptroller DiNapoli Releases Municipal & School Audits
… for 21 of the 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely manner; remit real property tax collections totaling $2 million to the … the required timeframes; or accurately record and report real property tax collections. Wallkill Central School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfTown of Milo – Financial Condition (2020M-172)
… Determine whether the Town Board Board effectively managed the Town of Milos Town …
https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172EMC 2026 Letter of Support - REEC
A letter of support from The Real Estate Executive Council.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/reec-letter-of-support.pdf