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DiNapoli: 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 … and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report … Office buildings in New York City remain a critical contributor to its economy …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceState Comptroller DiNapoli Releases School District Audits
… district IT systems and data from unauthorized access or loss. Sensitive network and financial software access control … as of June 30, 2021 was 10%, exceeding the statutory limit of 4%. When unused appropriated fund balance is added … fund balance totals $27.8 million, exceeding the statutory limit by $24 million. Milford Central School District – Fund …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Executive Budget Report
… spending growth on a more sustainable path is in the best interests of all New Yorkers. Similarly, continued …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-releases-executive-budget-reportVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5State Comptroller DiNapoli Releases Audits
… February 2020. They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … Industry Standards (Follow-Up) (2021-F-2) An audit issued in December 2019 found that CUNY had fallen short in providing its colleges with sufficient guidance and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Civil Service. As a result, Civil Service is due $453,029 in rebates. Department of Civil Service: New York State … ESD has provided millions of dollars to private companies in high-tech sectors with the goal of creating jobs and … and Maintenance (2020-F-14) (Follow-up) An audit issued in January 2019 found that, of the 51 projects that were …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… GL BU may be required. Independent transaction processing in the General Ledger is not considered a requirement for a … oil spill-related confidential information that is stored in the SFS) is a consideration for a separate GL BU. Data … and is a balancing ChartField, and as such, transactions in the SFS must balance (by debits/credits) by BU. Where …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuOpinion 89-54
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 95-29
… of the water district must be placed in a reserve fund for the purpose of retiring the outstanding debt on behalf of … You ask whether the facilities of a town water district, for which indebtedness remains outstanding, may be sold to a … has been constructed and no indebtedness has been incurred for any purposes of the district (Town Law, §202-c; 12 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-95-29CUNY Bulletin No. CU-806
… and the New York State Nurses Association (Bargaining Unit TE). Eligibility criteria for this payment is outlined in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-806-2024-city-university-new-york-cuny-nurses-health-specialtyDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… should be created with transparency and this budget came together at the last minute and with little public scrutiny. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-andCity of Amsterdam - Budget Review (B21-5-5)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … certain significant revenue and expenditure projections in the 2021-22 proposed budget are not reasonable and other … budget does not appropriate enough money for contingencies in the refuse and recreation funds to provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/05/07/city-amsterdam-budget-review-b21-5-5New York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… People with Disabilities Have Been Derailed by COVID-19 The COVID-19 pandemic and resulting economic shutdown led to … but steadily declined to 8.2 percent as of April 2021, the most recent date for which data are available. However, … that had been made in employment indicators leading up to the pandemic. The Current Population Survey conducted by the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Mexico Academy Central School District –Financial Management (2016M-219)
… Purpose of Audit The purpose of our audit was to determine if District officials effectively managed the … $18 million in payments over the next five years compared to the $63 million received over the previous five years. … and incrementally reduce them over several budget cycles to gradually align with ongoing revenue estimates. Use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Town of Columbus – Budget Development Practices (2012M-225)
… the Town. The Town’s annual budget for the 2012 fiscal year is $770,000. Key Findings The Board and Supervisor did … the Board continued to under-budget revenues in fiscal year 2012, its adopted budget for 2013 is more closely based …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-columbus-budget-development-practices-2012m-225State Agencies Bulletin No. 2155
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the October 2023 PEF Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2155-october-2023-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 2333
… 2025 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees: … between the State of New York and CSEA, provides for payment of performance advances on April 1 to eligible … Salary Schedule (currently in effect) are eligible for the April 2025 CSEA Performance Advance provided the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2333-april-2025-civil-service-employees-association-csea-performanceTax Cap Compliance
… General Information for Filing: File tax cap compliance form online (Accessible only to filing entities) Property Tax Filing website Enrollment Instructions [pdf] Instructions for reporting tax cap compliance data [pdf] Education Law 2023-b [pdf] … Find information on Tax Cap Compliance below …
https://www.osc.ny.gov/local-government/property-tax-cap/tax-cap-complianceXII.5.B Unique Invoice Number Requirements – XII. Expenditures
… Statewide Financial System (SFS) requires Business Units to enter a unique Invoice Number on each supplier’s voucher. … Units should use the invoice number on a vendor’s invoice to process the voucher. Business Units must include only one invoice on a voucher to facilitate the SFS functionality that prevents the payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5b-unique-invoice-number-requirements