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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)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are … not to exceed $45 million to liquidate current deficits in the City School District’s general fund as of June 30, … Certain significant revenue and expenditure projections in the proposed budget are unreasonable. Furthermore, …
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
… $86,937, were not deposited within 10 days as required by village law. The treasurer did not sign 69 of 179 checks … reviewed, totaling $101,937; instead, checks were signed by the mayor, clerk and board members, despite there being no … significant internal control deficiencies identified by the accounting firm retained for the 2019-20 and 2020-21 …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles (67%) in use were … beyond their optimal usable life. Out of the ten pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 2023. Officials also did not develop written procedures for adding, modifying or disabling nonstudent network user … expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … hereafter established by law which possesses the power to contract indebtedness and levy taxes, or benefit assessments …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-19
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … district to make gift to fire company) TOWN LAW, §176(13); STATE CONSTITUTION, Article VIII, §1: A fire district may not … 33 Opns St Comp, 1977, p 102). Article VIII, §1 of the State Constitution prohibits counties, towns, villages, …
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 opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Overlapping Real Property Tax Rates and Levies - FAQs
… fiscal years ending June 30th. By contrast, the New York State Office of Real Property Services identifies data … district tax information is obtained from the New York State Office of Real Property Services. … Overlapping Real …
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 … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Tax Limit …
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
… Module should be for fixed costs that can be paid on a regular schedule (e.g., base rent, parking). Business Units … total cost of occupancy. In the event a Business Unit must pay a vendor for a normal, fixed cost (e.g., base rent) and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersReal 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 (B21-6-7)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Our review found the City’s budget: Continues to rely on $46.8 million in nonrecurring revenue, such as fund …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7City of Yonkers – Budget Review (B6-16-10)
… fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Comptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and … Although the city appears to have budgeted sufficiently for termination salary payments for the 2020-21 fiscal year, …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsNew York State Accounting System User Procedures Manual
… ACCOUNT 02560 OFFICE OF UNCLAIMED FUNDS 02570 JUSTICE COURT-9TH FLOOR 02580 REFUND AUDIT 02581 REFUND - ALCOHOL … JUD DEPT LAG 05147 APPELLATE DIV - 4TH JUD DEPT LAG 05160 SUPREME COURT 10TH JUD DIST 05200 OCA NY CITY ADMIN JUDGE 05210 NEW YORK CITY-CIVIL COURT 05215 NYC-CRIMINAL COURT 05220 NYC-FAMILY COURT …
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)
… if lost, stolen or misused. We selected 100 pieces of IT equipment (devices) costing $88,223 to confirm their … were properly inventoried and determined that 23 percent of the equipment was not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyReal Estate Portfolio
… July 2013. Background The New York Power Authority (NYPA) is the nation's largest state public power entity and a … are updated timely to reflect changes when property is acquired or disposed. Evaluate the continued need for … Notify the Governor and the Legislature when property is leased for less than the fair market value and provide the …
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
… properties as part of a strategic land acquisition program funded through the second phase of the state’s …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below