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Oversight of Mitchell-Lama Application Fees
… Objective To determine if the New York City Department of Housing Preservation and Development (HPD) ensured that managing agents properly accounted for application fees received and, if applicable, returned fees to applicants or turned them over to the Office of the State Comptroller as abandoned property. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/oversight-mitchell-lama-application-feesDiNapoli: Read Fine Print on Your Holiday Gift Cards
… replacement card if it is lost and could also help recover any unused balance if it’s reported to us as unclaimed funds. … types of retail gift cards sold after August 22, 2010, are not permitted to charge inactivity fees unless the card … terms and conditions for a card must be disclosed directly on it and gift cards cannot expire within the first five …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-read-fine-print-your-holiday-gift-cardsPipeline Safety Oversight
… Purpose To determine whether the Public Service Commission (PSC) is providing oversight of … To determine whether the Public Service Commission is providing oversight of pipeline …
https://www.osc.ny.gov/state-agencies/audits/2016/03/08/pipeline-safety-oversightState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Auburn Enlarged City School District , Bridgehampton Union … adequate policies and procedures related to the processing of payroll outside of normal pay dates such as when employees do not submit … P DiNapoli today announced his office completed audits of Auburn Enlarged City School District Bridgehampton Union …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures … reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. “Local officials must do … the hazards of fire, explosion and dangerous conditions in new and existing buildings. It also provides for safety to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsDiNapoli: Albany Woman Pleads Guilty: Second Defendant Indicted for Stealing More than $230,000 from Elderly Pensioner
… from an elderly victim. “Forcing an elderly man to live in squalor in order to take advantage of him and steal his … treatment and services and is no longer living in his house. Diacetis pleaded guilty to grand larceny in the third …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-albany-woman-pleads-guilty-second-defendant-indicted-stealing-more-230000-elderly-pensionerPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… full-day and half-day Special Class programs to children with disabilities who are between the ages of 3 and 5 years. … school year, Positive Beginnings served 538 students with disabilities in the SED preschool cost-based programs. … identified $663,830 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualXI.7.A Revenue Contracts – XI. Procurement and Contract Management
… Training. SFS Coach Training is accessible from the SFS home page after logging in with your SFS user ID and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7a-revenue-contractsOpinion 2000-10
… funded in part with Urban Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 89-15
… to be responsible for maintaining the requisite liability insurance on the fire-fighting equipment used by the fire … the village to maintain a specified amount of liability insurance on the equipment owned by the fire department. We … of no authority for the village to purchase liability insurance on equipment owned by a volunteer fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-15McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19CUNY Bulletin No. CU-423
… Purpose To inform agencies of the new vendor for the CUNY Transit … CUNY has partnered with a new vendor, WageWorks, to expand the Transit plan program to cover many more transit providers and to offer additional … To inform agencies of the new vendor for the CUNY Transit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-423-new-vendor-cuny-transit-spending-account-programTown of German – Supervisor’s Records and Reports (2023M-54)
… did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial … fund revenues and $57,000 of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Wyandanch Union Free School District - Budget Review (B22-7-1)
… Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended … of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the District’s general fund as of June 30, 2019. Under …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors … fund balance as a financing source in the 2020 general, water and sewer or refuse fund budgets. County of Rockland – … fees that the city has not previously assessed. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District – Budget Review (B25-7-3)
… Review The purpose of our budget review was to provide an independent evaluation of the proposed 2025-26 budget. … The purpose of our budget review was to provide an independent evaluation of the proposed 202526 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3The Impact of Wall Street on Jobs and Tax Revenues - April 2004
"Overall, the securities industry (also known as “Wall Street”) remains one of the most important industries in New York City."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2005.pdfResidential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfPrior Year Social Security and Medicare Tax Refund Certification (Form AC 3206)
Attachment from Payroll Bulletin No. CU-461
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-461-attachment-2.pdf