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Training Resources for State Agencies and Employees
… View training materials and ondemand videos for classes presented by the Office of Operations …
https://www.osc.ny.gov/state-agencies/trainingCity of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Comptroller DiNapoli Releases Municipal & School Audits
… funds, where additional funding was not needed due to the casino revenues and did not levy the necessary property taxes … websites, such as shopping, entertainment, personal email, online gaming and social networking, in violation of the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… 24 Union Free School District – New Employees’ Paperwork (Nassau County) Auditors examined files for all 37 new …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Edgemont Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-8
… General Construction Law, §66(2) to include a county, city, town, village and school district. Therefore, since the …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-19
… fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … There is no express or implied statutory authority for a fire district to make a gift of fire district property …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2005-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PARKING FACILITIES -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Overlapping Real Property Tax Rates and Levies - FAQs
… district (including fire) purposes. Rates per $1000 of both assessed value and full value are presented, and … taxable assessed and full values, and tax rates per $1000 of both taxable assessed value and full value for the various parts of the school districts within each city and town. The table …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user fees) MUNICIPAL …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… of the New York and Florida bars, the U.S. Supreme Court bar, the U.S. Court of Claims, and numerous federal district … He is a member of the Maryland and Washington D.C. bar associations and the bar of the U.S. Supreme Court. … State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… Units may need to create new POs for each new fiscal year or at other times throughout the fiscal year, as necessary. Each new PO must be re-associated with … lease voucher will be the PO ID followed by the month and year (i.e., MMYY) of the voucher. Business Units must enter …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersCity of Yonkers - Budget Review (B21-6-7)
… the cost of tax certiorari claims are bonded instead of being financed through the operating budget. Likely …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Real Estate Portfolio
… Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those … and determined the need to either hold or dispose of properties, and whether it has disposed of real property on terms beneficial to the State. The audit covers the period …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCity of Yonkers – Budget Review (B6-16-10)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … District has three unsettled union contracts that expired in June 2014 but has not budgeted for additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Islip … remained in the treasurer’s custody that should have been turned over to the State Comptroller as abandoned property … were communicated confidentially to officials. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsNew York State Accounting System User Procedures Manual
… 11 18000 MAIN OFFICE SOCIAL SERVICES 18200 TONAWANDA INDIAN HOUSE 18500 WELFARE RESEARCH INC. P-R 18999 …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… Objective Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, … that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyReal Estate Portfolio
… hold or dispose of those properties, and disposed of property on terms beneficial to the State. The audit covers … authority to maintain adequate inventory controls for its property and report annually on all property held. It also requires authorities to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… agency (ESD) has not been meeting statutory requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as $1 with insufficient information about the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below