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Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2018 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2018 LG
https://www.osc.ny.gov/files/local-government/data/excel/calyear2018datalocalgovs.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2020
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2020
https://www.osc.ny.gov/files/local-government/data/excel/2020-school-districts.xlsxVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item, such as … A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli Announces Latest Fiscal Stress Scores
… stress trends over the past three years, DiNapoli noted 65 municipalities have been designated as fiscally stressed … category are located in the downstate regions of Long Island and the Mid-Hudson Valley; and Sixty-two local … fiscal stress as of their 2015 fiscal year end date. To view the complete, sortable list of fiscal scores for …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… The purpose of this section is to provide guidance to Business Units related to the process for correcting payments … purchase orders affected. Therefore, it is important for Business Units to correct these errors upon detection. With … implementation of the Statewide Financial System (SFS), Business Units will no longer liquidate payments directly …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… in the worst carbon emitters and shifts investments to lower emitting corporations. The increased allocation, from … to lower carbon companies without losing value," DiNapoli said. "Our state pension fund is at the forefront of the … stock ownership in some of the worst greenhouse gas emitters based on independent emissions data reported to …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District (District) officials established adequate internal controls over network user accounts to prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-lebanon-central-2021-30.pdfNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
Determine whether extra-classroom activity (ECA) collections are appropriately supported, accurately recorded and deposited intact and timely.
https://www.osc.ny.gov/files/local-government/audits/pdf/northville.pdfAlexandria Central School District – Financial Condition Management (2020M-109)
Determine whether the Board and officials adopted reasonable budgets and adequately managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/alexandria-2020-109.pdfState Comptroller DiNapoli Releases Municipal Audits
… of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did … former supervisor was inappropriately reimbursed $1,526 for expenditures on the town’s credit card and did not … superintendent did not maintain a complete and up-to-date equipment inventory. Therefore, the board may not be able to …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… Retirement System (NYSLRS). This case was the result of a joint investigation with the Social Security Administration … 3, 2018, and all payments should have stopped after her death. SSAIG also informed NYSLRS that no death certificate … had been issued for Conklin’s death, just a police report. After Conklin’s death, she continued to receive both …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localNew Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… New Hyde ParkGarden City Park Union Free School District Bank Reconciliations 2018M80 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… maintain accurate and supported leave accrual records for all School employees. The School does not require that all … forms. Those employees required to submit forms did not do so consistently, and the forms did not always include … financial commitments. Determine whether any outstanding loans are able to be prepaid and, if applicable, evaluate …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
Determine whether District officials properly monitored and safeguarded information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/commack-2020-15.pdfOpinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Town of Groveland – Fiscal Oversight (2014M-285)
… Clerk inappropriately performed certain financial duties on the Supervisor's behalf, due to the incompatible nature of …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Opinion 91-1
… LOCAL LAWS -- Competitive Bidding (cannot create exception for public work under county contract) -- Preemption … COOPERATION -- Competitive Bidding (cooperative bidding for public work) PUBLIC CONTRACTS -- Purchases Through County or State (exception not applicable to contracts for public work) GENERAL MUNICIPAL LAW, §§103, 119-o; …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… (Town) officials properly budget for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, … Audit Area Counties are authorized to share some of their sales and use tax collections with certain local governments. … for Town officials to accurately budget for and allocate sales tax revenue to maintain equity among taxpayers. During …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Town of Rensselaerville – Financial Operations (2012M-168)
… April 30, 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about … for managing Town operations. The Town’s operating funds’ appropriations for the 2012 fiscal year are … including who has the ability to perform transfers and what accounts can be accessed through online banking …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168