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State Comptroller DiNapoli Releases Municipal Audits
… to obtain other offers for a potentially higher selling price. Town of Roseboom – Long-Term Planning (Schoharie …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli 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 … about the economic benefits of the transfer compared to the fair market value of the property, a new audit from State Comptroller Thomas P. DiNapoli found. “ESD has to be more transparent about the real estate transactions it …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowClaims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you need to … by the deceased individual, proof of your entitlement to claim those funds, and a copy of the death certificate. To … you the value of the funds until we have reviewed your claim. All items that appear online are at least $20 or one …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesReal Estate
… Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy Chase, MD 20815 (202) 370-7450 … GCM Grosvenor Real Estate Program 767 Fifth Avenue, 14th Floor New York, NY 10153 (646) 362-3675 …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateDiNapoli Announces State Contract and Payment Actions for February 2017
… administration of the Catskill Regional Invasive Species Program. $1.6 million with Cornell University for New York … $1.25 million each with Independent Medical Expert Consulting Services, Inc., Island Peer Review Organization, … to the New England Interstate Water Pollution Control Commission to coordinate and implement the Hudson River …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Fare Revenue Considerations for the Metropolitan Transportation Authority
… and revenue efficiencies , such as better alignment of train service with demand, to potentially provide more … half of City residents used public transit to commute to work in 2019. The New York City metro area also had the … in Boston’s Massachusetts Bay Transportation Authority (MBTA) to 35.7 percent in the Washington Metropolitan Area …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings … Determine whether Island Trees Union Free School District District officials maintained complete and accurate inventory records for and monitored the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… properties dropped significantly. For example, the market price of the World Trade Center complex dropped by 23.1%. Tax …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… on class of property, including for single or multifamily homes with more than three units. In addition, co-ops and … the Great Recession the median market value for family homes dropped by 14.3%, but the median tax bill increased by … The median tax bill for the city’s most expensive family homes grew by 131% during this period, compared to 149% for …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersReal 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) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Cattaraugus County – Sexual … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… be disallowed. State Education Department (SED): New York Therapy Placement Services Inc. (NYPTS): Compliance With the … the audit period. State Education Department: Manual Therapy Inc.: Compliance With the Reimbursable Cost Manual (2016-S-38) Manual Therapy is a New York City-based for-profit organization …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14State Comptroller DiNapoli Releases Municipal & School Audits
… Auditors reviewed 50 assets with a combined purchase price totaling approximately $259,900 and determined that 10 … inventory list. In addition, a camcorder with a purchase price of $1,700 could not be located or accounted for and a telecommunications switch with a purchase price of $1,500 was still active on the inventory list but …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 99-6
… (issuance in anticipation of payments in lieu of taxes) SCHOOL DISTRICTS -- Finances (issuance of revenue … LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue anticipation notes or … of payments in lieu of taxes from a public authority. A school district, however, may issue revenue anticipation …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Administration and Collection of Real Estate Transfer Taxes
… is $1 million or more, and is often referred to as the “mansion tax.” Unlike the basic RETT, the additional RETT is …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesReal Property Portfolio
… fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit … through the efficient use of loans, grants, tax credits, real estate development, marketing, and other forms of …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioRequired Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing … the Condition of all Court and Trust Funds [.xlsx] AC237 – Statement of County Court and Trust Funds on Deposit [pdf] … and Templates Chart of Accounts Query School District Account Codes - Added for GASB 84 [pdf] Accounting and …
https://www.osc.ny.gov/local-government/required-reportingBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
Buffalo Academy of Science Charter School School Building Lease 2013M138
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, sufficiently documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool … service costs for insufficiently documented staff time; and $18,570 in other than personal service costs, which …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual