Search
Local Government – 2022 Financial Condition Report
… property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes … and fire districts ($853 million). COVID-19 reduced many local government expenditures, often as a result of the …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – Financial Reporting of Deferred Outflows of … to Financial Operations REV. 04/23/2019 … GASB Statement No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Agencies Bulletin No. 171
To provide procedures for reporting maintenance deduction changes and to explain procedures for determining the taxable status of maintenance deductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/171-increase-maintenance-rates-and-rules-determining-taxable-statusRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsState Comptroller DiNapoli Releases Municipal & School Audits
… or 40%. Bellmore-Merrick Central High School District – Payroll (Nassau County) Auditors determined district …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsIX.8.D Electronic Refund Payments to the U.S. HHS – IX. Federal Grants
… this needs to be communicated to FederalBilling@osc.ny.gov prior to entering any transaction that would bill … This should also be communicated to FederalBilling@osc.ny.gov to ensure no returns are mistakenly processed through … to deposit the refund/receipt into the SFS. Distribution Lines Coding - All refunds of excess or unneeded federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8d-electronic-refund-payments-us-hhsPreferred Source Contracting
… Purpose To determine how State agencies and facilitating agencies are monitoring contracts fulfilled by … over $50,000, and for maintaining, on behalf of the New York State Procurement Council (Procurement Council), a …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingLinkNYC Program Revenues and Monitoring
… the outstanding revenue of approximately $60.3 million, plus $8.63 million in interest, that has accrued through …
https://www.osc.ny.gov/state-agencies/audits/2021/07/30/linknyc-program-revenues-and-monitoringDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… after 9/11 and during the COVID pandemic. Our appreciation for one another is deeper in stressful times. We applauded … recognize that New York has to do a better job of caring for and protecting vulnerable people, including nursing home …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the … 2021. Additionally, we reviewed documentation related to DFTA’s new Home Delivered Meals program contracts awarded … once every 2 months to check on their welfare. Clients can submit meal delivery complaints (e.g., poor meal quality, …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleOversight of New York State Forest Tax Programs
… received tax exemptions under the 480 and 480a programs for the period January 2017 through December 2019 and … and a stable forest economy, in 1974 New York enacted Real Property Tax Law 480a – a tax incentive program (480a … 80%, which can result in significantly less local taxes (school, county, and municipal) for the landowner. In return, …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDiNapoli Announces State Contract & Payment Actions For March 2014
… Exchange ($29.2 million), the Medicaid and Child Health Plus Insurance Program Enrollment Center ($1.8 million) and …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Opinion 88-7
… surplus bond proceeds are available to pay debt service for purposes of a town improvement district and current … districts, General Municipal Law, §9 provides that if tax moneys raised and appropriated to pay debt service are …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: New York's Public and Private Colleges and Universities Face Significant Challenges in Years Ahead
… including a looming enrollment cliff, growing costs of attendance, and rising student debt. The report examines … education sector that attracts students and investment to our colleges and universities, which benefits our state and … diverse, and nurture a spirit of innovation and community in their students.” Falling Enrollment and Looming Enrollment …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-new-yorks-public-and-private-colleges-and-universities-face-significant-challenges-yearsDiNapoli Audit: Growing Number of Youth in Juvenile Justice Centers at Risk Due to Staff Shortages
… (DJJOY), including three secure facilities. Following a decline of 44% in the number of youth in these facilities … The audit looked at six facilities and found that OCFS did not do enough to ensure youth were properly assessed when …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-audit-growing-number-youth-juvenile-justice-centers-risk-due-staff-shortagesDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… management did not provide adequate support for an employee reimbursement totaling $7,594 for plumbing supplies. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: NYC Finances Stabilizing With Drop in Costs for Asylum Seekers and Resilient Tax Revenue
… for asylum seekers and strong revenue, largely from growth in business and property tax collections. But potential … years which require fiscal preparation, according to a report on the city’s November financial plan modification … said. “However, with the potential for policy changes at the federal and state levels, preparation and transparency …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-nyc-finances-stabilizing-drop-costs-asylum-seekers-and-resilient-tax-revenueDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced agreements with several portfolio … DiNapoli said. “We’ll continue to use our strength as a major investor and call on our publicly held companies to … ends March 31, 2017. … New York State Comptroller Thomas P DiNapoli today announced agreements with several portfolio …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-future