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Administration and Monitoring of Financial Assistance to New York City Businesses
… whether NYCIDA recaptured public benefits in accordance with the project and/or lease agreements. The audit covered … forth in NYCIDA’s uniform tax exemption policy, it engages with the company to discuss potential projects. The business … or repayment amount. Of a judgmental sample of 28 projects with recapture payments, 15 had multiple recapture or …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesFederal Receipts – Federal Funding and New York
… Federal funding is a significant part of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsOpinion 2002-4
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … that, absent dredging, the channel will continue to fill in with rock and sediment, impeding boat traffic by rendering … to expend monies from taxes levied for the fiscal year in which the expenditure is to be made to dredge waterways …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… work with the New York State Police and Fulton County District Attorney Chad Brown we exposed Hart’s fraud and she … working with his Division of Local Government and School Accountability in partnership with Fulton County District Attorney Brown and the New York State Police. Since …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementDiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan
… New York residents stand to lose more than $72 billion in reported deductions for income and property taxes if … standard deduction and personal exemptions could result in higher tax bills for some New Yorkers and only modest … for taxpayers, but could affect state and local finances in ways that are hard to predict." On Sept. 27, 2017, …
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
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … of highway related products from company owned by a member of a town board of assessment review) REAL PROPERTY TAXES AND …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Otego-Unadilla Central School District – Financial Condition (2013M-84)
… resulted in a 52 percent increase in the District’s fund balance. The Board continued to adopt budgets that included …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Village Official Heading to Prison for Stealing More Than $100,000
… after pleading guilty to stealing $117,000 in public funds. Bailey was charged in March with grand larceny in the … pattern of embezzlement in which she pocketed taxpayer funds over a five-year period. As part of her plea agreement, … encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000Comptroller DiNapoli Releases Municipal Audits
… County) Auditors determined that board member had a prohibited interest in the contracts between the town and … Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … 2017 without board authorization. In August 2017, he reimbursed the town for these extra payments and the town …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… 2012, AIM funding was held flat for most municipalities. In SFY 2020, funding was eliminated for most towns and … was funded using county sales tax revenue. Other findings in the report: Cities: New York’s cities are the biggest … total AIM funding from SFY 2012 to SFY 2019 and 99% of it in SFY 2021. Many cities are disadvantaged relative to their …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationVillage of Monticello – Board Oversight (2013M-226)
… ensure that disbursements are made by the Treasurer only after such approval. Gain a full understanding of the …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the Laws of 2019 … deadline. The proposed budget for the recreation fund is not structurally balanced because it includes a subsidy … proposed budget includes a tax levy of $6,378,809, which is within the legal limit. Key Recommendations Ensure future …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Maine Endwell Central School District – Budget Review (B4-13-14)
… expenditure projections in the District’s proposed budget for the 2013-14 fiscal year are reasonable. Background The … located in Broome County. The District’s proposed budget for the 2013-14 school year is almost $45 million. Key Findings Based on our review, individual significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to … P. DiNapoli. “The pandemic has upended every aspect of our lives and our schools are no exception,” DiNapoli said. “Using the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Chautauqua County , Town of Chester , Hadley-Luzerne Joint Youth … or state law. Town of Chester – Property Tax Exemptions (Orange County) The town assessor did not properly grant and … properly billed, collected, deposited and recorded in the accounting records. The town comptroller accounted for water …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Trouble Ahead for Local Governments and Schools
… cuts occur. “Local governments are under extreme fiscal pressure. Costs for fighting the pandemic are adding up while … and is awaiting action by the Governor. Full Report: Under Pressure: Local Government Revenue Challenges During the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsDiNapoli Releases Review of Executive Budget
… Although the state Division of the Budget (DOB) forecasts in the State Fiscal Year (SFY) 2022-23 Executive Budget that …
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 … $7.3 billion, or 3.1%, from the prior year. The decrease is primarily attributable to projected reductions in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli Announces State Contract & Payment Actions For March 2014
… Tournament Corp. to host the 2019 PGA Championship and the 2024 Ryder Cup at Bethpage State Park. Superstorm Sandy … Approved an $865,000 OTDA contract to Make the Road NY to provide legal services in Staten Island with a focus on …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-announces-state-contract-payment-actions-march-2014Sherrill City School District – Reserve Funds (2017M-247)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly established reserve … used. Use the surplus funds in the tax certiorari reserve to fund one-time expenditures, fund needed reserves, pay off …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/sherrill-city-school-district-reserve-funds-2017m-247