Search
Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… real estate portfolio consists of over 12,000 acres of land and 45 million square feet of office, industrial, …
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 -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18State Comptroller DiNapoli Releases Municipal Audits
… accounts covering department, emergency squad, bingo and bell jar operations. Records for the bingo and bell jar accounts are maintained by their respective … state's 140,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces State Contract and Payment Actions for August 2016
… repair and replace infrastructure and equipment damaged at NYU Langone Medical Center during Superstorm Sandy. $11.3 … and esplanade reconstruction at Roberto Clemente State Park in Bronx County. $649,000 to Yarussi Construction Inc. to reconstruct Terrapin Point at Niagara Falls State Park. $544,000 to Scott Lawn Yard Inc. to reconstruct the …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-state-contract-and-payment-actions-august-2016State Comptroller DiNapoli Releases Municipal & School Audits
… Development Agency (DCIDA) – Project Monitoring and Website Transparency DCIDA officials did not properly monitor … user accounts were properly managed. West Henrietta Fire Department, Inc. – Treasurer (Monroe County) The … or 109 disbursements totaling $42,911. Genesee Valley Fire Department, Inc. – Treasurer (Monroe County) The …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… said Ulster County Executive Jen Metzger. "It comes as a great relief that the State Comptroller's Office found no … us great confidence in the findings. I thank Comptroller Tom DiNapoli and his team for their assistance in helping us … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickReal Estate Advisory Committee
… Partner Redbrick LMD G. Gail Edwards Independent Director Michael Giliberto President S. Michael Giliberto & Co., Inc. James M. Gottstine Chief …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeAbout the Academy
… Academy in Newport, Rhode Island where he facilitated top Military Leaders in a 10-week advanced leadership and management course; and served as a certified military financial planner. Dan graduated with honors from … related to the real property tax cap and tax data verification. She has also been a lead presenter on various …
https://www.osc.ny.gov/local-government/academy/about-academyIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide … single instance of Oracle PeopleSoft Financials software, in April 2012. Some benefits of SFS were: The creation of a … functions. The establishment of a Statewide Vendor File. In October 2015, NYS upgraded the PeopleSoft Financials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewDiNapoli Releases Municipal Audits
… for the water fund does not include appropriations for real property taxes that will be owed to local governments …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is … State, and local laws, such as provisions of the ADA, New York State Education Law, Regulations of the Commissioner of the New York State Education Department, Regulations of the …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOpinion 90-17
… and equipment of the fire district, it makes no provision for the surplus moneys of the district. Consequently, it is …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Sea Breeze Fire District – Board Oversight (2018M-269)
… and debt obligation records. Comply with legal mandates to perform an annual audit, file financial reports or audit … and indicated they have begun and will continue to take corrective action. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Real Property Tax Cap - School Districts
… File property tax cap form online [Accessible only to filing entities] … for School Districts Important Dates for Property Tax Cap Filers [pdf] Guidance Official Guidance from the State … of the State Comptroller’s Role Training on Property Tax Cap Reporting for School Districts Webinar On Demand This …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsHenderson Fire District – Financial Activities (2025M-67)
… adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? Audit … prior to payment and conducting annual audits of the Treasurer’s records and reports. The District’s five-member … and control of the District’s financial activities. The Treasurer serves as the District’s chief fiscal officer and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 99-10
… to electricity, heating, ventilation, cooling, steam or hot water, in which a person agrees to install, maintain or … of probable usefulness (Local Finance Law, §11.00[a]; NY Const, article VIII, §2). Periods of probable usefulness, … 434 NYS2d 922; Cherey v City of Long Beach , 282 NY 382, 389, 390 at pps 386-8, discussing the history of …
https://www.osc.ny.gov/legal-opinions/opinion-99-10Valley Stream Central High School District – Capital Assets (2025M-16)
… 1,376 capital assets for fiscal year 2023-24 was $3.2 million. Audit Summary District officials did not … in the inventory report, including missing or incorrect model numbers, serial numbers and manufacturer information. … corrective action. Appendix C includes our comments on issues raised in the District’s response letter. We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Comptroller DiNapoli Releases School District Audits
… missing devices. East Bloomfield Central School District – Network and Financial Software Access Controls (Ontario County) District officials did not ensure that network and financial software access controls were adequate … As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 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
… TE Fund (Expendable) and TN Fund (Non Expendable). GASB Statement No. 34 makes significant changes to the accounting … requirements for expendable and nonexpendable trusts. The statement eliminates the designation of expendable and … trust funds. Account codes, accounting records, budgeting, bank accounts, etc. are not affected. …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trusts