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DiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… statutory requirements to provide accurate, annual reports of its real estate holdings, and has sold several for as little as … with insufficient information about the economic benefits of the transfer compared to the fair market value of the … statutory requirements to provide accurate annual reports of its real estate holdings …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowState Comptroller DiNapoli Releases Municipal Audits
… audits of the Town of Aurora , Town of Roseboom and the Town of Stafford . "In today's fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Real Estate
… partners who oversee the emerging managers on behalf of the Fund The partners source perform due diligence and …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateFare Revenue Considerations for the Metropolitan Transportation Authority
… 73 percent and 88 percent of pre-pandemic levels by 2026. Bolstering ridership and the revenue it generates by … of growth among all revenue sources between 2022 and 2026, rising by 29 percent. The MTA expects fare revenue … and 2025) to rebound to 32.2 percent of total revenue in 2026, but that remains 10 percentage points lower than its …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDiNapoli Announces State Contract and Payment Actions for February 2017
… or other improprieties. Cumulatively through February for calendar year 2017, DiNapoli's office has approved 2,957 … for administration of the Catskill Regional Invasive Species Program. $1.6 million with Cornell University for New … contract with Crane Hogan Structural Systems, Inc. for the I-690 bridge replacement in Onondaga County. $13.7 million …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… property values up 11% since fiscal year 2021, but not in Manhattan, which is home to some of the city’s most expensive …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… The COVID-19 pandemic wiped out years of growth in New York City’s office sector, erasing nearly $28.6 billion in market value … The COVID19 pandemic wiped out years of growth in New York Citys office sector erasing nearly $286 billion in market value and …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… pdf] Audit Objective Determine whether Island Trees Union Free School District (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 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringReal Estate Portfolio
… Regional Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … and determined the need to either hold or dispose of properties. The audit covers from January 2010 through … Regional Transportation Authority has accounted for all of its real estate holdings established a value for those ho …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioState Comptroller DiNapoli Releases Audits
… Transportation Authority (MTA): New York City Transit, Manhattan and Bronx Surface Transit Operating Authority, MTA … procedures, and directives for New York City Transit, Manhattan and Bronx Surface Transit Operating Authority, MTA …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… was provided to employees and elected officials. However, of the 150 total individuals auditors tested (125 selected … officials did not complete the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) … record, remit and report detailed clerk fees for 21 of the 24 months reviewed; deposit clerk fees and real …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsReal 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 99-6
… even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. … "that is far different from saying that it is the State" ( Plumbing, Heating, Piping and Air Conditioning Contractors …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Comptroller DiNapoli Releases Municipal & School Audits
… totaled $4.8 million and although a prior audit and other external audits noted school disbursements lacked adequate …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… School District (District) officials to effectively manage the District’s financial operations and capital projects. Key … was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, officials … record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Buffalo 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-138Required 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 [pdf] Justice Court Advisories …
https://www.osc.ny.gov/local-government/required-reportingSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… network. These facilities include America’s busiest airport system, the Port Authority Trans-Hudson rail transit … industrial, retail, and technical space, and includes airport and marine terminals, buildings, warehouses, parking … at its airports. During our review of two sampled airport system leases, we found that a property leased from a …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andOpinion 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 … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Westchester County, New York. Hawthorne provides preschool … 30, 2015, Hawthorne reported approximately $2.8 million in reimbursable costs on its CFR for one rate-based preschool … the fiscal year ended June 30, 2015, we identified $75,189 in ineligible costs that Hawthorne reported on its CFR for …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manual