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Opinion 97-22
… may acquire by deed, gift, devise, bequest or lease, real or personal property suitable for carrying out the … by law (Education Law, §6306[4]). In addition, title to real property acquired by the board of trustees for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 96-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-7Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… led by New York State Comptroller Thomas P. DiNapoli and the Church of England’s investment fund, the Church … plan to block a shareholder proposal for information on how the company will be impacted by public policies seeking … stated position is that it is highly unlikely global governments will impose restrictions required for a low …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeOpinion 90-31
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … which suggests an intent that the provisions of section 41 do not apply to the committee. Therefore, we believe General … affairs or government" (Municipal Home Rule Law, §10[1][i]) and, whether or not they relate thereto, with respect to …
https://www.osc.ny.gov/legal-opinions/opinion-90-31State Comptroller DiNapoli Releases Municipal Audits
… misappropriated. The clerk did not accurately record all real property tax collections and deposited some collections … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… district official making the purchase. Town of Gilboa – Real Property Tax Exemptions Administration (Schoharie … properly administer forest land, religious and veteran’s real property tax exemptions. Of the 408 tax exemptions in …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NY Pension Fund Reaches Climate Agreements With Five Portfolio Companies
… The New York State Common Retirement Fund (Fund) reached climate-related agreements … annual Climate Action Plan Progress Report . “As trustee of the Fund, one of my top priorities is safeguarding the investments made for …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-ny-pension-fund-reaches-climate-agreements-five-portfolio-companiesShareholders to Exxon: It's Time to Address Climate Change
… On May 25, at ExxonMobil's annual shareholders' meeting, New York State Comptroller Thomas P. DiNapoli and the Church … needs to address," said DiNapoli, who is trustee of the New York State Common Retirement Fund. "We need to know if … do numerous institutional investors including CalPERS, the New York City Retirement Systems , and the Norwegian …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeShareholders Send Exxon a Strong Message on Climate Change
… efforts to combat climate change, despite the board of directors’ opposition. The resolution, filed by New York … global effort to reduce fossil fuel consumption. Investors need to know that Exxon is taking steps to protect its … the national payroll for serving and retired clergy A copy of the latest Church Commissioners annual report can be …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-send-exxon-strong-message-climate-changeDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… students in need of special education services are not always getting the help they need or are getting services … a world of difference in their development, and delays can have long term consequences for their academic futures,” … The State Education Department and school districts must do a better job serving these students. I am pleased that SED …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themReporting of Billboard Income (Follow-Up)
… documentation to support that assessors were verifying the Real Property Income Expense Statement (RPIE) billboard …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followWest Valley Central School District – Financial Management (2013M-178)
… as of June 30, 2013. Instead, District officials levied real property taxes and paid debt service with general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Southold Union Free School District – Claims Processing (2013M-183)
… year were approximately $27 million, funded primarily with real property taxes. During our audit period, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Chautauqua County – Financial Condition (2023M-111)
… as required, because the District did not have sufficient funds. Did not thoroughly review budget-to-actual reports …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Comptroller DiNapoli Statement in Response to President Trump’s Withdrawal From the Paris Agreement
… "President Trump’s decision to walk away from the Paris Agreement is a mistake, is bad policy and relegates the … changes in corporate behavior that help the promise of the Paris Agreement become a reality." Background Comptroller …
https://www.osc.ny.gov/press/releases/2017/06/comptroller-dinapoli-statement-response-president-trumps-withdrawal-paris-agreementCollection of Lease and Permit Revenues
… Purpose To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Dover – Financial Activities (2013M-139)
… services, increasing the risk of wasting taxpayer money. Key Recommendations Remit real property tax payments to the Supervisor weekly until the … all Town officers and employees who received or disbursed money during the preceding fiscal year. Conduct a thorough …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139City of Oneonta – Departmental Collections (2013M-13)
… totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Personal Income Tax and Property Tax
… of our examination was to determine whether personal income tax refunds (refunds) and property tax freeze, property tax … the Department were appropriate and complied with New York State tax laws and regulations. Our Office examined refunds …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of New Berlin – Ambulance Company Loan (2013M-22)
… for 2013 are $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board … under HUD programs. The Board believed that loaning money to the private not-for-profit ambulance corporation was … protection for their citizenry and had previously loaned money from that fund for other ambulance-related purposes. If …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22