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Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Real Property Dispositions
… highest-quality and most-efficient transportation and port commerce facilities and services to move people and goods … departments that reflect its major business segments: Port Commerce, Aviation, the World Trade Center, the Port …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsContact Us
… it! The Comptroller’s office returns certain unclaimed property to owners – no claim required. For inquiries, see … form . How do I start a claim? See How to Search and Claim Property . How do I start a claim for deceased person? See … acceptable forms of proof. Helpful tip: Many people submit tax records such as W-2's and 1099's showing an old address. …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usDiNapoli Announces State Contract & Payment Actions For March 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … and payments entered into by the state. This builds on his commitment to added transparency via his Open Book New … Health Benefit Exchange ($29.2 million), the Medicaid and Child Health Plus Insurance Program Enrollment Center ($1.8 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014South Mountain Hickory Common School District – Financial Management (2022M-49)
… could have used surplus fund balance to reduce the tax levy, rather than increasing the 2021-22 school year levy … balance limit established by New York State Real Property Tax Law Section 1318. Develop accurate and reliable annual …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mState Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was acquired … of developing the property. Subsequent to the property acquisition, COIDA officials learned that a large-scale …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsHoltsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli Releases Review of Executive Budget
… of the pandemic, inflation, and supply chain issues all remain risks to the state’s economic recovery and … loan for the Gateway project. Financial Plan Overview All Funds tax receipts that were initially expected to … neutral over the financial plan period. DOB estimates All Funds receipts in the current year will total $243.4 …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-releases-review-executive-budgetDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state … to the overall lower PIT collections during the fiscal year. Major Spending and Policy Actions Projected All … requirements. Report Enacted Budget Report: State Fiscal Year 2024-25 …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetEfforts to Collect Delinquent Taxes (Follow-Up)
… and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer has exhausted all … its Civil Enforcement Division. Not all debts include a tax amount; some include only penalties and/or interest. … million, respectively, for the amount due and owed at the time the warrant was filed. These amounts are about 29% and …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followOpinion 92-28
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Tax Anticipation Notes (payment of proceeds to a … issued for library taxes) LIBRARIES -- Finances (issuance and payment of proceeds of tax anticipation notes); (payment … notes is a charge for which the school district, and not the library, is liable. However, it is permissible …
https://www.osc.ny.gov/legal-opinions/opinion-92-28Rockland County – Budget Review (B6-13-22)
… The proposed budget does not include provisions for paying down the remaining $31.3 million deficit. The residential … an appropriate reserve fund and use those proceeds to pay down that debt. Include appropriations in the budget that …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Former Mayfield Town Clerk Dorothy Hart was sentenced today to 250 hours of community service … and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she has been convicted of a felony and forced to repay the money she stole.” Hart, 64, of Mayfield, who was the elected town clerk, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementOpinion 2002-4
… work for the benefit of the town unrelated to the highway system, the cost of such work must be charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4NYC Budget Benefiting From Strong Tax Collections
… reserves in the current year, higher than expected tax collections and benefits from the citywide savings … the threat of federal budget cuts," DiNapoli said. Tax collections outpaced the city’s initial forecast by … in FY 2018, driven by higher-than-planned personal income tax collections and lower than expected property tax refunds, …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsAdministration and Monitoring of Financial Assistance to New York City Businesses
… public benefits in accordance with the project and/or lease agreements. The audit covered the period from July 2013 … decisions regardless of applicant status. Revise NYCIDA’s lease agreement to include penalty clauses that reduce …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesPress Conference on the Flushing Snapshot Report
… on the economic health of the greater Flushing area in Queens, NY. He will be joined by local elected officials … making it one of the fastest growing local economies in NYC. Tragically the pandemic hit the region particularly … recovery, on both a public health and economic level in part due to targeted federal relief programs and high …
https://www.osc.ny.gov/events/flushing-snapshotOtego-Unadilla Central School District – Financial Condition (2013M-84)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and Delaware Counties. The District is governed by … budgets that include the District’s actual needs based on historical trends, or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code … $51.7 billion for income taxes and $20.9 billion for property taxes, 13.5 percent of all state and local tax … than $72 billion in reported deductions for income and property taxes if proposals to change the federal tax code …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-planOpinion 2012-1
… 803: A member of a town board of assessment review who is the sole proprietor of a company that sells highway … whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway … Municipal Law § 802 applies, an interest in a contract is prohibited if the officer or employee, individually, or as …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1