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State Agencies Bulletin No. 291
… Purpose To explain the use of the new deduction code 899 Affected … dated 01/10/2002 Agency Actions Agencies are required to enter the transactions for deduction code 899, NYS World …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/291-new-deduction-code-899-new-york-state-nys-world-trade-center-relief-fundDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the … funds, totaling nearly $224 billion. The U.S. Treasury Department has praised recipients for recovery strategies …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryProperty Tax Cap Inflation and Allowable Levy Growth Factors
View Inflation Factors and Allowable Levy Growth Factors by Fiscal Year
Selected Controls Over the Property Tax Assessment Process (2015-N-1)
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.pdfProperty Tax Cap: Inflation and Allowable Levy Growth Factors
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.pdfTown of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records and reports for the period January 1, … 17, 2016. Background The Town of Newfane is located in Niagara County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7New York’s Economy and Finances in the COVID-19 Era
… count hit an all-time high of more than 9.8 million in February, reflecting net gains of nearly 2 million jobs … 394,000 for the week ending April 11. One in Three U.S. Workers Now Telecommutes Nearly a third (31.3 percent) of the … or of limited utility for certain kinds of jobs, many of which are comparatively lower-skilled and lower-paid, …
https://www.osc.ny.gov/reports/covid-19-august-19-2020Town of Humphrey – Financial Management (2013M-116)
… appropriations total $557,004, funded primarily by real property tax, sales tax, and State aid. Key Finding We reviewed the … operating surpluses experienced by the Town, unexpended surplus funds have increased even further in the general …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Required Reporting
… AC231 – Report of the Condition of all Court and Trust Funds [.xlsx] AC237 – Statement of County Court and Trust Funds on Deposit [pdf] Open Estates Reporting AC2983 – Report … and Templates Chart of Accounts Query School District Account Codes - Added for GASB 84 [pdf] Accounting and …
https://www.osc.ny.gov/local-government/required-reportingState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … were not implemented and one was partially implemented. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Get Help - Businesses and Governments
For Vendors and NYS agencies with questions about Online Services
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Burke , Town of Deerpark , City of Newburgh and … and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Opinion 94-24
… on the construction. You ask whether the construction of a new town hall is subject to permissive referendum if the town … Town of Greenville … Whether the construction of a new town hall is subject to permissive referendum …
https://www.osc.ny.gov/legal-opinions/opinion-94-24DiNapoli: State Faces Potential Budget Gaps
… from spending increases and tax reductions enacted this year, and the use of temporary resources to pay for recurring … payments, the report estimates such spending growth at 3.6 percent. The Enacted Budget Financial Plan relies on $5.9 … that is scheduled to expire at the end of 2017. Another $1.6 billion is from prepayments for purposes including debt …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time … AND ASSESSMENTS -- Payments (use of certificate of mailing to prove timeliness of) REAL PROPERTY TAX LAW, §925: A … taxes without interest and that you returned the payment to the taxpayer for the addition of the appropriate late …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 2002-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing acquisition of … preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL … of an amount to be funded by real property tax and to be paid into a capital reserve fund for the purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5City of Yonkers – Budget Review (B6-15-16)
… in future years. The City continues to rely on fund balance to close gaps in the budget. If police overtime … appropriations. Replace nonrecurring revenue, such as fund balance, in the 2016-17 budget. Tax certiorari claims should …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Wainscott Common School District – Financial Condition (2013M-268)
… same time period, the District increased the real property tax levy by more than $325,000. The District has not … surplus fund balance is in compliance with Real Property Tax Law statutory limits. Develop a multiyear plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268Efforts to Collect Delinquent Taxes
… top 250 business tax debtors for whom it filed at least one warrant in the prior 12 months. The March 2021 lists for … actions prior to completing or closing cases for one of the five collection steps we tested: using applicable …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesTown of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350