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State Comptroller DiNapoli Releases Municipal and School Audits
… 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of … at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Hudson Yards, Chelsea, Union Square, Soho, Downtown Brooklyn and Long Island City. “The value of office buildings … office buildings are concentrated in Manhattan below 59 th street, which still makes up nearly 90% of office market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceState Comptroller DiNapoli Releases Municipal & School Audits
… four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file payroll … and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in water, … liabilities totaled more than $20.5 million and the 2025 proposed budget does not provide for satisfying these …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… reviewed were inaccurate because the county’s director of real property tax either used incorrect assessment values or … budgets were significant, such as a $32,471 difference in real property taxes, auditors chose to rely on the proposed …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsFinancial Reporting and Asset Allocation
… These reports provide the public with a clear view of New York State Common … the Fund's estimated value and performance. 1st Quarter, FY 2025-26 Year End Value, FY 2024-25 3rd Quarter, FY 2024-25 …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-deposit.pdfTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/chateaugay-200.pdfTown of Lysander - Real Property Tax Exemption Administration (2018M-221)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lysander.pdfTown of Augusta - Real Property Tax Exemption Administration (2018M-230)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/augusta.pdfTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine whether the Town Assessor properly administered select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/lenox.pdfOpinion 92-18
… forewarning to the persons required to pay the fee of a change in law and the reasonableness of their reliance on the …
https://www.osc.ny.gov/legal-opinions/opinion-92-18New York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision … 2014-15 budget … Governor Cuomo today set forth a strong agenda for New York State in 2014 His leadership and vision …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressLansing Fire District – Financial Condition (2013M-80)
… circumstances change. Establish a reasonable fund balance target based on the District’s needs, and adjust its plan as necessary to reach its target fund balance. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Valhalla Union Free School District – Financial Condition (2015M-333)
… September 30, 2015. Background The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Friendship Central School District – Fund Balance and Reserves (2022M-55)
… complete report - pdf] Audit Objective Determine whether the Friendship Central School District (District) Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Village of Nichols – Financial Condition (2013M-50)
… the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, State aid and non-property tax …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… budget appropriations were $936,700 funded primarily with real property taxes, water and sewer charges, and State aid. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Porter – Capital Projects (2013M-352)
… plans for this cash. The Supervisor is accounting for park operations in the capital projects fund, rather than the … 2013, the capital projects fund held $39,600 in cash from park operations. Key Recommendations Monitor the progress of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352