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Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New York City Transit performs … processing and adjudicating summonses for violations of NYC Transit (Transit) rules governing public use of the transit system. TAB offers …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesDiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… when property values declined for many condos, co-ops and rental apartments due to the pandemic, property tax bills continued … which is often passed on to renters. During the pandemic, rental properties in the top 20th percentile saw a market …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersDistressed Provider Assistance Account
… of Chapter 56 of the Laws of 2020 amended New York State Tax Law Section 1261 to direct the Office of the State Comptroller (OSC) to withhold sales tax collections in the aggregate amount of $50 million … York City, based on their total sales tax collections as a percentage of statewide county collections for the period of …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report released today by New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceGlossary
… must be formally appointed by the Court to safeguard these funds until the child becomes 18. Usually, a parent (the … assigned to a specific property held by the Office of Unclaimed Funds and is for our internal use only. Original …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryUnified Court System Bulletin No. UCS-195
… to UCS regarding the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court … UCS-82 . For calendar years that contain twenty-seven (27) paychecks, judges, similar to elected officials in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesChallenging a Determination – Special 20- and 25-Year Plans
… PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationPort Chester-Rye Union Free School District – Financial Condition (2015M-147)
… expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five … of anticipated expenditures that do not appropriate fund balance that is not needed to fund operations. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Thousand Islands Central School District – Purchasing (2016M-283)
… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through April 30, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $22 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management … Livonia Central School District is located in the Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lindenhurst Union Free School District – Credit Cards (2016M-179)
… with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… central treasurer properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mWatervliet City School District – Fiscal Stress (2014M-149)
… financial condition for the period July 1, 2011 through March 31, 2014. Background The Watervliet City School …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… in a timely manner. BOCES officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectTown of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
Town of Portland Water Operations 2017M45
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chatham Central School District – Financial Management (2023M-11)
… the Chatham Central School District (District) Board of Education (Board) and District officials properly managed … . The Board and District officials’ consistent practice of appropriating fund balance that is not needed and … officials: Annually appropriated over $1.3 million of fund balance they did not need or use to finance …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Town of Stony Point – Budget Review (B6-13-15)
… that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for … includes estimated revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of … expenditures, such as the purchase of equipment or construction of capital assets. … Town of Stony Point Budget …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15South Seneca Central School District – Online Banking (2021M-164)
… ensure online banking transactions are appropriate and secure. Key Findings The Board and District officials did not … that online banking transactions were appropriate and secure. District officials improperly allowed a third-party … ensure online banking transactions are appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed