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Half Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
… Objective Determine whether Half Hollow Hills Central School District (District) officials appropriately tracked, … that cost $19,914 were not listed in the District’s accounting detail report. Key Recommendations Maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyNew York State Accounting System User Procedures Manual
… WASTE REMOVAL 10415 DOCS FAC SUPP-15 10416 DOCS FAC SUPP-16 10417 DOCS FAC SUPP-17 10418 DOCS FAC SUPP-18 10419 … 6 17070 DEPT OF TRANSPORTATION-REGION 7 17080 DEPT OF TRANSPORTATION-REGION 8 17090 DEPT OF …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualReal Estate
… Current Strategies U.S Core-Plus U.S. Debt U.S. and European …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/real-estateFare Revenue Considerations for the Metropolitan Transportation Authority
… time, and provide a comparison of revenue against other large U.S. transit systems. The trend and comparison analysis … Budget 2026 Farebox Revenue 4,587 6,351 3,836 5,325 Toll Surplus 429 779 1,069 856 Other Operating Revenue 475 683 630 … OSC analysis Comparison of MTA Revenues with Other Large Transit Systems Even before the pandemic, the MTA was …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityReal Estate Portfolio
… inventory controls for its property and report annually on all property held. It also requires authorities to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, … to rise. The State Comptroller determined this was due in part to market volatility and aspects of how the city … single or multifamily homes with more than three units. In addition, co-ops and condos are generally not assessed …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDiNapoli Announces State Contract and Payment Actions for February 2017
… to provide current information about the number and types of contracts and payments by the state. This builds on his … of Agriculture and Markets $625,000 with Cornell University for maple research. Unified Court System - … Invasive Species Program. $1.6 million with Cornell University for New York Bight Whale Monitoring. $453,000 with …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017State Comptroller DiNapoli Releases Audits
… have been issued. City University of New York (CUNY): Time and Attendance Practices for Public Safety Staff … report, issued in April 2015, concluded that neither CUNY nor York College had adequate internal controls over …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… workers in the city were well paid, with an average annual salary of $183,900 in 2020. Even when excluding high earners in the financial securities sector, the average salary was $145,290. This is higher than the citywide average …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the Comptroller, with the consent of the Investment Advisory Committee, pursuant to Section 423 … Rosey Miller Chief Executive Officer Regional Investment & Management Deborah Ratner Salzberg Principal Uplands Real …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Cattaraugus County – Sexual … The clerk did not maintain complete and accurate accounting records, provide accurate monthly reports to the … real property tax collections. Wallkill Central School District – Claims Auditing (Ulster County) The claims auditor …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsReal Property Portfolio
… for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD … requires public authorities to maintain adequate inventory controls and accountability systems for all property under … in ESD’s holdings, such as the disposition of properties over time. However, other changes resulted from inaccuracies …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… opportunities and whether PANYNJ followed its procedures in the leasing of properties. This audit covered the period … New York and New Jersey, the Port Authority Bus Terminal in Manhattan, the George Washington Bridge Bus Station, and … leases early, and other percentages of revenues specified in leases. During our audit scope, PANYNJ’s Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… and negotiating the related financial terms to obtain building space for school operations for the period July 1, … and evaluated available options before deciding to lease a building. The process used to select a firm to acquire and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Administration 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 … unless the grantor is exempt from the tax or does not pay, in which case the grantee (buyer) must pay the tax. An …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesOpinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … for a county sewer district, that is no longer needed for public use, may be sold, upon a two-thirds vote of the board … property used for a county sewer district must be approved by a majority of the qualified electors in the sewer …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 99-6
… Efco Products v Cullen , 161 AD2d 44, 560 NYS2d 158; County of Jefferson v City of Watertown , 30 Misc 2d 534, 241 …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool special … in other than personal service costs, which consisted of $11,419 in expensed equipment that was not properly … SED’s requirements, and communicate with SED to obtain clarification as needed. Ensure related-party transactions …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualRequired Reporting
… Fire Insurance Indigent Legal Services Fund Tax Data Verification (replaces the MA-144) Assessment Roll Verification Employer Retirement Reporting Town and County …
https://www.osc.ny.gov/local-government/required-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors found officials recorded $409,391 of that money as salaries, which precluded officials from monitoring …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits