Search
Report on Estimated Receipts and Disbursements State Fiscal Years 2019-20 through 2021-22, November 2019
The Office of the State Comptroller estimates that the State’s tax revenues will grow by 7.6 percent in SFY 2019-20.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2019-22.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28)
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program and Performance-Based Contract Administration Program and the COVID Rent Relief Program to ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28.pdfState Comptroller DiNapoli Releases Audits
… of businesses’ continued eligibility for program benefits. Department of Health – Medicaid Program – Oversight …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsWyandanch Union Free School District – Budget Review (B21-7-1)
… is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit in the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1The Impact of Wall Street on Jobs and Tax Revenues - April 2004
"Overall, the securities industry (also known as “Wall Street”) remains one of the most important industries in New York City."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2005.pdfResidential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities
New York City’s residential real estate market has proven resilient to the COVID-19 pandemic recession, with family homes seeing significant growth in value as people sought larger spaces amid limited supply.
https://www.osc.ny.gov/files/reports/osdc/pdf/residential-real-estate-in-nyc.pdfSales Tax Growth Strengthens for a Third Year: 2018 Collections Up 5.3 Percent
Local sales tax collections in New York State were $17.5 billion in 2018, a 5.3 percent increase over the previous calendar year and the third consecutive year
https://www.osc.ny.gov/files/local-government/publications/pdf/2018-local-sales-tax-collections.pdfSelected Controls Over the Property Tax Assessment Process (2015-N-1), 90-Day Response
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1-response.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors for Prior Years
Find Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/inflation_allowablegrowthfactors_prioryears.pdfPrior Year Social Security and Medicare Tax Refund Certification (Form AC 3206)
Attachment from Payroll Bulletin No. CU-461
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/cuny-461-attachment-2.pdfOpinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … (transfer of moneys from to a snow and ice removal and road repair reserve fund) GENERAL MUNICIPAL LAW §6-f: HIGHWAY … removal may not be paid into a snow and ice removal and road repair reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5CUNY Bulletin No. CU-580
… information are contained in a memorandum dated 09/01/2015 from Carmelo Batista, Jr. Rates Effective Title 03/09/17 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsTown of Milford – Financial Condition (2013M-355)
… 2013. This interfund advance inappropriately crossed the tax bases, which led to taxpayer inequity. The Board did not … inappropriately transferred to a fund with a different tax base. Develop and implement a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-milford-financial-condition-2013m-355Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Thousand Islands Central School District – Financial Management (2022M-201)
… complete report – pdf] Audit Objective Determine whether the Thousand Islands Central School District (District) Board of Education (Board) and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Belleville-Henderson Central School District – Financial Condition (2016M-46)
… The District also maintained approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key … the funds will be used. Return any excess funds in the tax certiorari reserve to the unrestricted fund balance in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Letchworth Central School District – Financial Management (2013M-332)
… in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures by an average … of fund balance would have in reducing the property tax levy. District officials also used some of the annual … of fund balance in the annual budget. Review reserves and transfer excess balances in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Sharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Opinion 2007-2
… Inc. , 935 F Supp 317). If that definition is applied, then election expenses that counties initially incurred but …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2CUNY Bulletin No. CU-522
… Hourly Staff Nurses who work 950 hours or more during the calendar year, January 1 through December 31, 2015, receive … the employee’s regular paycheck and the separate paycheck. Payroll Register and Employee’s Paycheck/Advice The Earnings … Code HSD and the amount paid will be displayed on the Payroll Register. The Earnings Description Health Specialty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-522-2015-city-university-new-york-cuny-nurses-health-specialty