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Introduction – Federal Funding and New York
The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring of the federalstate relationship This online resource focuses on federal funding and how it supports services in the State of New York
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Motor Vehicle … VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall ascertain the total amount of …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… levels, according to a report released today from State Comptroller Thomas P. DiNapoli. “Local sales tax … Local Sales Tax Collections by Region Report Local Sales Taxes in July-September 2021 Up 20 Percent Compared to Same …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualOpinion 88-71
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and … water rents have not yet been relevied with the city taxes. You inquire whether the city, in the context of …
https://www.osc.ny.gov/legal-opinions/opinion-88-71PRESERVING AND EXPANDING AFFORDABLE HOUSING OPPORTUNITIES (2014-D-1)
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14d1.pdfPreserving and Expanding Affordable Housing Opportunities, December 2014
A Summary of Recent Audits and a Report on Selected Affordable Housing Programs in New York City and New York State
https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-preserving-affordability-2014.pdfTuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility
In 2010‐2011, New York State spent $869 million on the Tuition Assistance Program, which provided aid to 309,540 students.
https://www.osc.ny.gov/files/reports/special-topics/pdf/highered-tuition-assistance-program-2012.pdfOpinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- … or sewer system. It has been consistently held in this State that a municipality may not submit a proposition to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 95-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … facilities and service as a general town expense payable out of the town general fund (Opn No. 88-33, supra ; cf . …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 90-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- … fees to finance the costs of water supply districts. The State Legislature, by enacting provisions in Articles 12 and …
https://www.osc.ny.gov/legal-opinions/opinion-90-61DiNapoli: Finger Lakes Regional Economy Bolstered By Key Industries
… according to a report released today by New York State Comptroller DiNapoli. "As the economy of the Finger … from the expansion in high-tech sectors and the reliance on its agricultural roots," said DiNapoli. "However, … more than 30 percent of their income on housing. Property taxes, measured as the amount that the average homeowner pays …
https://www.osc.ny.gov/press/releases/2017/08/dinapoli-finger-lakes-regional-economy-bolstered-key-industriesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … excess reserves result from the levy of excessive property taxes. Village of Silver Springs – Water Accountability and … for operation and maintenance charges. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsNY State & City Comptrollers, State Treasurers: Federal Bill Attempts to Silence Investors
… A broad coalition of state fiduciaries today joined New York State Comptroller Thomas P. DiNapoli and New York City … Comptroller Scott Stringer in issuing a "Joint Statement on Defending Fundamental Shareowner Rights" in strong support …
https://www.osc.ny.gov/press/releases/2017/06/ny-state-city-comptrollers-state-treasurers-federal-bill-attempts-silence-investorsPavilion Central School District – Financial Management (2017M-62)
… realistically reflect the District’s operating needs based on historical trends or other identified analysis and use … funding needed reserves or reducing District property taxes. Revise the reserve fund policy to ensure that it …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Valhalla Union Free School District – Financial Condition (2015M-333)
… 2011. Key Recommendations Develop realistic budgets based on the prior year’s actual results and anticipated operating costs and avoid raising more real property taxes than necessary. Use the excess reserve funds identified …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Andes Central School District – Financial Management (2013M-250)
… Two reserves have excess balances totaling $450,000, based on their intended use. During this time, real property taxes have increased from $2.5 million in 2009 to $2.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Afton Central School District – Fund Balance Management (2023M-18)
… the District’s fund balance. As a result, they levied more taxes than needed to fund operations and were not transparent … impact of debt issuance versus using surplus fund balance on District operations. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/16/afton-central-school-district-fund-balance-management-2023m-18Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… We also released T own of Highlands – Receiver of Taxes and Assessments (2021M-120) , which reported water and … Key Recommendations Make accurate estimates based on the most current and accurate information available for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Village of Morris – Fund Balance (2017M-58)
… funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and expenditures … that reflect the Village’s realistic operating needs based on historical or other known trends. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58