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Opinion 95-15
… discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with proportionate share of …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts … it has identified revenue enhancement opportunities; and whether it has followed required procedures in the … Airport were not reflected in either system. In one case in 2015, the PANYNJ executed a permit for a property …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceComptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… the Capital District adding the most (22,987). Long Island led the downstate regions with nearly 47,000 jobs created …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbAbout the Academy
… such as budgeting, audits, ethics and fraud prevention. With more than 100 training sessions typically offered each … of Local Government Services and School Accountability. In this capacity she develops and leads the Division’s … in 2004 from the University at Albany’s Rockefeller College of Public Affairs and Policy where she currently …
https://www.osc.ny.gov/local-government/academy/about-academyEaton No. 1 Fire District – Board Oversight (2024M-4)
… required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the … accounting records and prepare and file financial reports in a timely manner. Perform an annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … Low in 2020, but Significant Risks May Still Emerge The Office of the State Comptroller analyzes the financial …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentPort Jefferson Union Free School District – Information Technology (2014M-039)
… of Audit The purpose of our audit was to evaluate the District’s IT infrastructure for the period July 1, 2012 through August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mState Contract and Payment Actions in October
… In October, the Office of the State Comptroller approved 1,555 contracts for state … for charges, and improper payments. More information on these contracts and payments is available at Open Book New … including: $1 million to ELRAC LLC d/b/a Enterprise Rent-A-Car / National Car Rental for rental vehicles and $345,300 …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … the procurement policy or ensure that employees followed state law when procuring goods and services. As a result, … fund balance and reserves and increase real property taxes by 13% to close projected budget gaps. However, the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and 69 collections totaling $57,426 were not recorded on a timely basis. In addition, officials did not properly … were not transparent with taxpayers and more real property taxes were levied to fund operations. In the 2020-21 through …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… buildings in New York City remain a critical contributor to its economy and tax base, as market values reached nearly … year (FY) 2025, surpassing pre-pandemic levels, according to a report released today by New York State Comptroller … the Village and business districts in the outer boroughs have helped increase market values, which ultimately will …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceReal Property Dispositions
… Island, the Queens West Development, and the Word Trade Center. According to the Port Authority’s 2014 Annual Report, … segments: Port Commerce, Aviation, the World Trade Center, the Port Authority Trans-Hudson and Tunnels, Bridges … followed, including advising the affected municipalities, community organizations and government agencies of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsLincoln Fire District – Financial Activities (2012M-228)
… prepares and files annual financial reports with the State Comptroller’s Office within 60 days after the close of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Saranac Central School District – Tuition Billing and Collections (2023M-90)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials properly billed and collected … Maintain a receivable control account in the District’s accounting records to ensure that tuition billed had been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… the financial records to conform to the Office of the State Comptroller’s (OSC’s) accounting and reporting manual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Opinion 91-62
… of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) VILLAGE LAW, … village real property may not be made in the form of a gift or loan in violation of article VIII, §1 of the State … since there is no constitutional bar to a village making a gift of unneeded real property to a school district public …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which … Ensure that the District does not enter into any contract in which a District officer or employee has a prohibited …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictCurrent Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdfState Comptroller DiNapoli Releases Municipal and School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … physical accessibility at selected facilities. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0East Irondequoit Central School District - Financial Management (2019M-28)
… Objective Determine whether the Board effectively managed District finances by adopting realistic budgets and ensuring … in encumbrances and improperly reserving $7.7 million for debt service. Recalculated surplus fund balance exceeded … budgeting for operations and reserves more accurately, and accounting for encumbrances and debt service funds properly. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28