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Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesOpinion 90-48
… the award of a contract by a school district to a bus company for transportation of students. You state that the bus company has an office and outdoor parking facility near … These residents allege, among other things, that the bus company has violated certain local enactments concerning …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Cost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of … directs NYSLRS to provide COLA increases. Retirement and Social Security Law Section 78-A (g) does not permit a … pension payment option benefit as a beneficiary, and even if COLA were previously awarded while the retiree …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Neversink located in Sullivan … to ensure that financial activity is properly recorded and reported and that Co …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Long Beach – Budget Review (B7-15-14)
… review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2015-16 fiscal year … accumulated deficit in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Management and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesResponse to DFS Examination Report on IT
The New York State and Local Retirement System (NYSLRS) provides this response to the Department of Financial Services (DFS) Report on the Information Technolog
https://www.osc.ny.gov/files/retirement/resources/pdf/response-to-dfs-it-examination.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted … Governed by a “right to shelter” mandate, New York City (City) provides temporary emergency shelter to every … To determine whether the New York City Department of Homeless Services has adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… in New York state and provide a host of important services to citizens. However, the 639 authorities operating outside … debt, and operate with little oversight, according to a report issued today by State Comptroller Thomas P. DiNapoli. In an effort to enhance oversight over local authorities, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyOpinion 2001-5
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (authority to offer rewards) -- Powers and Duties (authority to offer rewards) TOWN LAW §176(31); …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Housing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program
… some controls to monitor Local Administrator (LA) compliance with inspection standards, we found several areas …
https://www.osc.ny.gov/state-agencies/audits/2023/03/16/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Agencies Bulletin No. 1101
… Purpose To inform agencies of new earnings codes and procedures for processing the 2011-2012 PEF Deficit … Employees in bargaining unit 05 – Professional, Scientific and Technical Services Unit (PS&T) Excludes employees with an … to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1196 issued …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1101-2011-2012-deficit-reduction-plan-employees-represented-public-employeesIX.9.B Transfers to Other Funds – IX. Federal Grants
… In order to preserve federal grant reporting requirements, … statutory transfers from federal funds will be recorded in the federal grant fund as an Operating Transfer (transfer … In order to preserve federal grant reporting requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9b-transfers-other-fundsState Comptroller DiNapoli Releases School District Audit
… Central School District – Nonresident Tuition (Broome and Chenango County) District officials did not adopt a clear and comprehensive nonresident admission or tuition policy. As … a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-auditDiNapoli: Tax Cap Remains at 2% for 2026
… The 2026 property tax levy growth will be capped at 2% for local governments … State Comptroller Thomas P. DiNapoli. This figure affects tax cap calculations for all counties, towns, and fire … with state law, DiNapoli’s office calculated the 2026 inflation factor at 2.64% for those local governments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-tax-cap-remains-2-2026What to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfPandemic Impacts on NYC Fiscal Year 2024 Budget Priorities
The COVID-19 pandemic has changed priorities for governments across the country, including New York City’s. This report examines how the City’s spending priorities shifted during the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2023.pdfImproper Payments to a Dentist Report (Follow-Up) (2015-F-3)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, I
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f3.pdfAdministration of Mitchell-Lama Waiting Lists
… affordable rental and cooperative housing to middle-income families. There are currently 152 State-supervised … with approximately 68,000 apartments. In exchange for low-interest mortgage loans and real property tax … on the waiting lists. Applicants must meet eligibility requirements related to income limits, family size, and …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-lists