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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)
… and social security that are likely underestimated. Does not include an appropriation for contractual … additional expenditures when these contracts are settled. Does not include a contingency appropriation, which limits flexibility to cover any unanticipated expenditures or revenue shortfalls. …
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
… New York State Comptroller Thomas P. DiNapoli today announced … or alterations which may impact employee safety. The New York State Department of Transportation rated a … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… identify appropriate funding and financing approaches to address them. As a result: 10 of the 15 pieces of major … auditor and did not appoint a faculty counselor. Each club did not maintain a separate set of records from those of … District officials did not ensure that 15 of 39 activity club collections totaling $72,998, and 20 of 39 cash …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… – Information Technology (IT) (Westchester County) The IT director did not disable unnecessary user accounts in a … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous … appropriations and revenue estimates in the proposed 2025 budget were reasonable and conservative. Otisco Fire …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-8
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund … the State Comptroller to establishment by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund … State Comptroller to establishment by a school district in Adirondack Park) STATE COMPTROLLER -- Approval by (for …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-19
… to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of fire district to make gift to … 176 does not expressly authorize a fire district to accept gifts of firefighting equipment ( cf . Town Law, §176[14], … Szabo's Estate , 10 NY2d 94, 217 NYS2d 593; 62 NY Jur 2d, Gifts, §13). It is a general rule that once an unconditional …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2005-3
… a union free school district may construct a facility that will be used primarily as a “commercial” parking garage for … a union free school district may construct a facility that will be used primarily as a commercial parking garage …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 2004-3
… for pay-as-you-go financing) FEES -- Tax Limits (exclusion from tax limit of capital appropriations financed with user … FUNDS -- Appropriations and Expenditures (exclusion from tax limit of capital appropriations financed with non-property tax revenues) WATER RENTS -- Tax Limits (exclusion for capital …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Overlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … What information does the School District - Component Tax Data table present, and how can it be used? The School District Component Tax Data table lists the school districts operating within each …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… “My gratitude goes to Comptroller DiNapoli for appointing me to the chairmanship, to the pension fund’s staff and the … to Comptroller DiNapoli for entrusting the chairmanship to me,” Dubin said. “New York state’s pension fund remains one …
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
… has added functionality to allow for the management of Real Estate assets and leases. This section provides New York … the Accounts Payable module for leases utilizing the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in faster and more accurate …
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)
… and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable. Background The … of 2014 requires the City to submit its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Real Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCity of Yonkers – Budget Review (B6-16-10)
… raises in the metered water rates, sewer rents and real estate transfer taxes. The appropriations for tax certiorari … Develop a plan to maintain fund balance at a reasonable level. Seek written assurance from the State of New York …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Comptroller DiNapoli Releases Municipal Audits
… County) The board did not effectively monitor expenditures and fund balance. As a result, the unrestricted fund balance … will be sufficient. The city’s proposed budget includes a tax levy of $46.6 million which is $4,136 above the limit … Estate Real Property The Office of Public Administrator (PA) guidelines regarding the sale of estate real property …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsNew York State Accounting System User Procedures Manual
… 05231 SUPREME COURT - BRONX COUNTY 05235 SUPREME COURT - KINGS COUNTY 05240 SUPREME COURT - QUEENS COUNTY 05245 … BRONX DISTRICT OFFICE 11711 QUEENS DISTRICT OFFICE 11712 BROOKLYN DISTRICT OFFICE 11713 HAUPPAUGE DISTRICT OFFICE … SUNY AT STONYBROOK-CURRENT 28100 HEALTH SCI CENTER AT BROOKLYN 28101 HEALTH SCIENCE CENTER - BROOKLYN SPECIAL 28103 …
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)
… – pdf] Audit Objective Determine whether Half Hollow Hills Central School District (District) officials … Determine whether Half Hollow Hills Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyReal Estate Portfolio
… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …
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
… requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … DiNapoli found. “ESD has to be more transparent about the real estate transactions it makes,” DiNapoli said. “That should start with an accurate accounting of its real estate portfolio and better disclosure explaining the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below