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Administration and Collection of Real Estate Transfer Taxes
… to allow it to effectively collect Real Estate Transfer Taxes (RETT), as required by relevant law and regulation. The … to allow it to effectively collect Real Estate Transfer Taxes as required by relevant law and regulation …
https://www.osc.ny.gov/state-agencies/audits/2019/01/08/administration-and-collection-real-estate-transfer-taxesState Comptroller DiNapoli Releases Municipal Audits
… has 14 bank accounts covering department, emergency squad, bingo and bell jar operations. Records for the bingo and bell jar accounts are maintained by their …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Real 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 of the Retirement and Social Security Law. The Real Estate … The committee appointed by the Comptroller with the consent of the Investment Advisory Committee reviews proposed …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeDiNapoli Announces State Contract and Payment Actions for August 2016
… These independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller’s … York City. $2.8 million to the Environmental Protection Agency for remediation of the Hopewell Precision Superfund … Oneida County. $8 million with Dewberry Engineers Inc. for design services in the NYC region. 4.3 million grant to New …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… of any crimes committed by Gulnick while he served in his government role, but did find weaknesses in county procedures that could leave it vulnerable to fraud, … no evidence that the former Commissioner committed fraud in his public position,” DiNapoli said. “Despite this, we …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. School Districts - Lead In Water: Testing and Reporting (Statewide) Auditors assessed … the projects on an ongoing basis and relied on the good faith of the project owners to accurately report … $2,569 more than it should have received and the fire company and fire department received $2,444 and $125 less …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsAbout the Academy
… New York State. A 26-year Retired Combat Veteran of the US Navy, Dan was a certified Master Trainer and a faculty advisor at the US Navy War College’s Senior Enlisted Academy in Newport, Rhode …
https://www.osc.ny.gov/local-government/academy/about-academyIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… mission included developing, deploying and maintaining an integrated Statewide Financial System (SFS) to support NYS’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewOpinion 90-17
… remaining after all the bonded and other indebtedness of a dissolved fire district has been paid must be credited to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Health, Safety, and Accessibility in District 75 Schools
… and hallways, and, in one instance, in an unlocked storage room in close proximity to the student cafeteria. …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsDiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors … should be reviewed. Auditors noted the mayor submitted the 2025-26 proposed budget to the council on May 6, 2025, or 35 days after the charter-established deadline. The …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsReal Property Tax Cap - School Districts
… Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance from the State Education Department February 18, …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsSea Breeze Fire District – Board Oversight (2018M-269)
… Determine whether the Sea Breeze Fire District District Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Henderson Fire District – Financial Activities (2025M-67)
… and reports? Audit Period January 1, 2023 – February 27, 2025 We extended the audit period to review the District’s … Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help ensure the … Comptroller (OSC) for 2019 through 2024. As of August 20, 2025, the outstanding AFRs were between 171 and 1,998 days …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 99-10
… PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) WORDS AND PHRASES -- … Whether the maximum term of an energy performance contract to be entered into by …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases School District Audits
… computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East … weaknesses were communicated confidentially to officials. In addition, the district had 250 unneeded network user …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsValley Stream Central High School District – Capital Assets (2025M-16)
Did Valley Stream Central High School District District officials properly monitor account for and dispose of capital assets
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Opinion 92-48
… establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … districts and school districts in connection with the cash sale of capital improvements financed by obligations which are outstanding at the time of the sale. Prior to the enactment of chapter 413 of the Laws of …
https://www.osc.ny.gov/legal-opinions/opinion-92-48January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Fund TE changes to Miscellaneous Special Revenue Fund CM. Nonexpendable Trust Fund TN changes to Permanent Fund PN. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsLocal Government – 2021 Financial Condition Report
… limits levy increases to the lesser of 2 percent or the rate of inflation, with some exceptions, though each local … is the fastest growing segment, increasing at an annual rate of 3.8 percent over the 10-year period ending in the 2019 fiscal year, twice the annual rate of growth in total expenditures of 1.9 percent. Fiscal …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-government