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State Comptroller DiNapoli Releases Municipal Audits
… spent appropriately and effectively." Town of Aurora – Real Property Acquisition and Sale (Erie County) Auditors … only one offer for the property, did not use a real estate broker to identify potential buyers and did not publicly …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Claims for Deceased Owners and Estates
… that appear online are at least $20 or one share of stock. How to Prove Ownership Provide documentation that the … Documentation for examples of accepted proof of ownership. How to Prove Entitlement ("Who Can Claim") In New York State, … court-appointed representative may complete the claim. See How to File an Estate Proceeding below for more information. …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesDiNapoli Announces State Contract and Payment Actions for February 2017
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,558 contracts valued at $4.44 … State Comptroller Thomas P DiNapoli announced today his office approved 1558 contracts valued at $444 …
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
… of its financial plan given the availability of federal aid, and that the Authority’s reduction of service would be … 73 percent and 88 percent of pre-pandemic levels by 2026. Bolstering ridership and the revenue it generates by … 2010 as a baseline year for this analysis, as this was the first full year the MTA received the payroll mobility tax, a …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityReal Estate
… Value-Add U.S. Opportunistic Program Partners Artemis Real Estate Partners Real Estate Program 5404 Wisconsin Avenue, Suite 1150 Chevy …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… (District) officials maintained complete and accurate inventory records for and monitored the District’s capital … Additionally, officials have not conducted a physical inventory to properly monitor and account for assets since … cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s …
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
… reached a total of 1.6 million jobs in 2019, the highest level on record. Office sector employment makes up about a … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
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
… calculates property taxes. “New York City’s residential real estate market has proven resilient to the pandemic as prices … to reform the current tax system while maintaining the level of total tax collections. Working to address the city’s …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersState 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
… equipment need to be improved, as auditors were unable to find some items. In addition, H+H staff did not always … made errors when tagging items. New York Power Authority: Real Property Portfolio (Follow-up) (2017-F-16) A prior audit … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer needs, …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsOpinion 99-6
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in … even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Comptroller DiNapoli Releases Municipal & School Audits
… be provided and their cost. Auditors also reviewed all 116 credit card purchases totaling $29,562 and determined 12 … disbursements policies. Auditors found 62% of the non-credit card disbursements tested totaling $276,871 and 86% of the credit card charges tested totaling $43,439 lacked both an …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsRequired Reporting
… Lookup Information on AFR Non-Filers AFR Filing Status Tracker Justice Court Fund Justice Court Fund Reporting (JCR) JCR User Guide for Town and Village Justices [pdf] Justice Court Handbook … of Accounts Query School District Account Codes - Added for GASB 84 [pdf] Accounting and Reporting Manuals (ARM): …
https://www.osc.ny.gov/local-government/required-reportingReal 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-portfolioBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a … Buffalo Academy of Science Charter School School Building …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Real 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-portfolioOpinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… Objectives To determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues … opportunities and whether PANYNJ followed its procedures in the leasing of properties. This audit covered the period January 1, 2014 … To determine whether the Port Authority of New York and New Jersey PANYNJ collected all revenues due …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andAdministration and Collection of Real Estate Transfer Taxes
… and practices in place to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant … of interests in real property, including those of real estate investment trusts, easements, and leases, are … and practices in place to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesTupper Lake Central School District – Records and Reports (2021M-14)
… pdf ] Audit Objective Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central … Determine whether complete accurate and timely accounting records and reports were maintained to allow …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14