Search
Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … (Commission) regulates all aspects of gaming activity in New York and is responsible for overseeing three types of …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… OUF with a name if the person registers the gift card online, if they have been issued a refund, or if the card was … the balance. Unclaimed funds can be claimed at any time online, by phone at 800-221-9311 from 8 a.m. to 5 p.m. Monday …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsThe 80/20 Housing Program
… Purpose To determine whether housing developers participating in the … of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program results at four participating … To determine whether housing developers participating in the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programEmergency Service Communication Surcharges (2017-MS-4)
… all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used … Emergency Service Communication Surcharges 2017MS4 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Sole Custody Reporting
… Annually, on or before March 1st, the Sole Custody Reporting web application will be open for agencies to report … information. For more information about Sole Custody Reporting, please contact the Office of the State Comptroller’s Bureau of Financial Reporting and Oil Spill Remediation (OSC BFR) at (518) …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingNorth Brookfield Fire District – Board Oversight (2026M-2)
… reports and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
… documentation. Assessors misclassified or failed to grant supported exemptions. Key Recommendations Properly … equalization rate or other uniform rate of assessment to all properties listed on the Town’s assessment roll. … before granting exemptions. Annually verify income to support Senior Citizen exemptions. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2019/09/20/tax-exemption-administration-towns-babylon-brookhaven-huntington-islipState Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… of the eight companies where it filed proposals, including Las Vegas Sands Corp., Royal Caribbean Cruises Ltd. and Ulta …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… evaluation of the City’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. However, the adopted general fund budget …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Real Estate Portfolio
… New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer needs, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioReal Property Tax Cap: Overview of the Role of the Office of the State Comptroller
… responsibilities under the Chapter 97 (Part A) law [pdf]. Determines How Local Governments Report Tax Cap … budgets are passed. The State Comptroller determines the form and manner of this report. Prescribes Requirements for … Determines Costs and Savings When Local Governments Transfer Services When a local government transfers a service …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-overview-role-office-state-comptrollerEquine Health and Safety
… aspects of gaming activity in the State, including horse racing and pari-mutuel wagering, Class III Indian Gaming, the … and became effective February 1, 2013. The law merged the Racing and Wagering Board with the Division of Lottery to … Aqueduct Racetrack, and Belmont Park. The New York Racing Association, Inc. (NYRA) operates the latter three …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyTown of Alexander – Town Clerk/Tax Collector (2025M-72)
… Town. The Town Board (Board) did not adequately monitor transfer station punch card purchases or sales, review the … remit all clerk fees and taxes collected. Account for 262 transfer station punch cards totaling $8,500. Annual total … in 2022, a reduction of 21 permits (58 percent). Dog license fees recorded as collected decreased from 634 …
https://www.osc.ny.gov/local-government/audits/town/2026/04/17/town-alexander-town-clerktax-collector-2025m-72DiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… funds in the nation, we have built new opportunities for asset management with Emerging Managers and Minority- and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21Real Property Portfolio
… and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State. The audit … the Urban Development Corporation Act, can dispose of real property and acquire it to own, hold, improve, and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Wagner based on clinical evaluations, and pays for their services using rates established by SED. The rates are based … other than personal service costs, as follows: $81,370 in real estate taxes. According to a lease agreement, Wagner was only …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualOpinion 90-3
… -- Distribution (method of computing full valuation) REAL PROPERTY TAXES AND ASSESSMENTS -- County Taxes (method of computing full valuation) TAX LAW, … of a special act requiring otherwise, the allocation of county sales tax revenue to cities and towns required by Tax …
https://www.osc.ny.gov/legal-opinions/opinion-90-3Oversight of Telemental Health Services
… method that uses two-way, real-time interactive audio and video equipment to provide and support mental health services …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioReal Estate Portfolio
… on all property held. It also requires authorities to transfer or dispose of unneeded excess property as promptly … that define the specific steps for setting lease and license rates for using Authority property. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolio