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Opinion 2001-3
… value of property used and useful in its operation of a gas, electric or water public utility service, or from using … affirmative authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … that "profits" resulting from the operation of the water, gas or electric service may be used for refunds to consumers, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Opinion 92-10
… banking organization acting as the village's fiscal agent, is required to pay to the State Comptroller unclaimed moneys … Prior inconsistent opinions are hereby superseded. This is in reply to your letter regarding the disposition of … by "public corporations". The term "public corporation" is defined for this purpose to include villages (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-10State Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement … Budget for CFY 2027 next month. “As the federal and state budgets come into greater clarity in the coming months, … New York State Comptroller Thomas P DiNapoli released a statement …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budgetNew York State Comptroller DiNapoli Statement on New York City's Preliminary Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on New York City’s preliminary budget. In December, DiNapoli … were understated. “Given federal funding uncertainty, New York City must plan defensively and be clear about the … New York State Comptroller Thomas P DiNapoli released a statement …
https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-statement-new-york-citys-preliminary-budgetNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… in our audit report, entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and … (Report 2007-F-41). Background The New York State Health Insurance Program (Program) provides health insurance coverage to active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementMechanicville City School District – IT Asset Management (S9-22-16)
… (estimated combined costs of $1,355 using recent purchase prices) could not be located but were inventoried. Ten IT assets, with combined purchase prices of approximately $7,300 were not inventoried. In …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Newfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Norwich City School District – IT Asset Management (S9-22-18)
… accounted for. Specifically: Two Chromebooks with a total cost of $534, two Chromebooks with an estimated cost of … not have a cost, could not be located. One scanner and one wireless microphone with a combined total cost of $1,449 were … officials have not adopted a comprehensive written policy for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/16/norwich-city-school-district-it-asset-management-s9-22-18Walton Central School District – IT Asset Management (S9-22-24)
… could not be physically located (one with a purchase price of $228 and nine with combined estimated costs of … Twenty-four IT assets (20 with a combined purchase/ lease price of $107,183 and four without recorded costs) were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/walton-central-school-district-it-asset-management-s9-22-24Geneseo Central School District – IT Asset Management (S9-22-11)
… geneseo audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Gloversville Enlarged School District – IT Asset Management (S9-22-12)
… to confirm they were inventoried. We found 37 percent of the sampled assets were not properly accounted for. … Nine Chromebooks, including, four with a total cost of $856 and five with an estimated total cost of $1,070 based on recent purchases could not be located but …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/gloversville-enlarged-school-district-it-asset-management-s9-22-12Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Village of West Hampton Dunes – Financial Operations (2013M-390)
… the Village’s financial operations for the period June 1, 2011 through December 31, 2012. Background The Village of … reported for fiscal years 2011-12 and 2012-13 were $1,337,445 and $1,469,736, respectively. Key Findings Over the … that these services are obtained at the best possible price. Key Recommendations File annual financial reports with …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … of the revenue from the District’s wind power agreement to reduce real property taxes, and the District’s unassigned … developed adequate multiyear financial and capital plans to address how they will use wind power revenues. District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mVillage of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Develop and adopt a multiyear financial plan, including estimated future costs of ongoing services and funding goals. …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Village of Pomona – Financial Condition (2015M-272)
… of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the trustee of the Fund, New York State Comptroller Thomas P. DiNapoli is … The New York State Common Retirement Fund holds and invests …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundProperty Tax Exemptions
Property Tax Exemptions
https://www.osc.ny.gov/files/local-government/publications/pdf/propertytax_exemptions.pdfOther Bulletin No. 76
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund … Employees in NS positions (Grade 600) which are equated to a grade (Grade 603-617) are eligible for the April 2024 … continuous service * at a base annual salary equal to or greater than the Job Rate of the employee’s grade as of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOther Bulletin No. 69
… Fund instructions for processing the April 2023 SCF MC LLS Payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scf