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State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … balance at the end of all three fiscal years. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1Hawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, sufficiently documented, and allowable under the State Education Department’s (SED) … to children with disabilities who are between three and five years of age. Hawthorne is reimbursed for preschool … service costs for insufficiently documented staff time; and $18,570 in other than personal service costs, which …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualDiNapoli Announces State Contract and Payment Actions for August 2016
… State Comptroller Thomas P. DiNapoli announced today his office approved 1,634 contracts valued at $1.31 … State Comptroller Thomas P DiNapoli announced today his office approved 1634 contracts valued at $131 …
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
… to do everything in my power to ensure the highest level of fiscal responsibility in Ulster County government.” … revenues, including potential theft associated with real property tax collections. These allegations, as well as … documentation indicating the reason for the adjustment, entry, or modification; Review and revise the Personnel …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and real estate investments. In the event the Real Estate … Advisory Committee reviews proposed mortgage and real estate investments …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeIII.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)
… In 2009, New York State (NYS) established the Statewide Financial System Program (Program) through a partnership among the Office of the State Comptroller (OSC), the Treasury Division of the … In 2009 New York State established the Statewide Financial System Program through a partnership …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overviewDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsState Agencies Events and Deadlines
… View important dates for events and deadlines for state payroll and financial officers …
https://www.osc.ny.gov/state-agencies/events-and-deadlinesHealth, Safety, and Accessibility in District 75 Schools
… To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy … is Americans with Disabilities Act (ADA) compliant for students attending District 75 schools. The audit covered the … highly specialized instructional support in a wide variety of settings and locations. In school year 2019-20, …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOpinion 90-17
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Dissolution (disposition of … TOWN LAW, §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys …
https://www.osc.ny.gov/legal-opinions/opinion-90-17About the Academy
… the number of classroom training sessions and web-based seminars, The Academy: provides local officials a convenient … government conferences and at OSC’s accounting schools, seminars and webinars. Will was the lead auditor on a variety … government conferences and at OSC’s accounting schools, seminars and webinars. Leslie was the supervisor and lead …
https://www.osc.ny.gov/local-government/academy/about-academySea Breeze Fire District – Board Oversight (2018M-269)
… report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate … Determine whether the Sea Breeze Fire District District Board provided adequate …
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)
… the audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, … 2025, the outstanding AFRs were between 171 and 1,998 days late. The Board did not ensure that an annual audit of the … entry and truck bay doors, and fire pumper equipment. Community room rental cash collections and cash donations …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Real Property Tax Cap - School Districts
… Levy Growth Factors [pdf] Tax Base Growth Factors for School Districts Important Dates for Property Tax Cap Filers … February 18, 2016 Advisory: Nassau County 2015-16 School Tax Levies/LIPA PILOTs Retirement Exclusions - School Districts [pdf] Accounting Bulletin - Reserve for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districtsOpinion 99-10
… PUBLIC CONTRACTS -- Energy Performance Contracts (maximum term) -- Term (maximum term for energy performance contracts) … facilities or equipment subject to an energy performance contract, for purposes of Energy Law, §9-103, is the estimated period over which the facilities or …
https://www.osc.ny.gov/legal-opinions/opinion-99-10State Comptroller DiNapoli Releases School District Audits
… by $29.5 million. Additionally, the district’s reported surplus fund balance as of June 30, 2021 was 10%, exceeding the statutory limit of 4%. When unused … paid a third-party vendor $54,996 to process the district’s Medicaid claims. However, officials did not provide the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 92-48
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … Comp No. 87-71, p 107 still represents the views of this Office in light of the subsequent amendment of 6-l of the … St Comp No 8771 p 107 still represents the views of this Office in light of the subsequent amendment of 6l of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … the rate of inflation, with some exceptions, though each local government’s tax cap calculation involves a multi-step …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOpinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate … AND ASSESSMENTS -- Refunds and Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 97-10
… that it has been argued that, because the building may be removed after it is constructed, it may be considered to be … financing of equipment, machinery or apparatus " (emphasis added). This definition generally would include … erection, construction, reconstruction, alteration or renovation of buildings or any physical public betterment, …
https://www.osc.ny.gov/legal-opinions/opinion-97-10