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Franklin Square Water District – Life Insurance Policies (2013M-127)
… Board of Commissioners (Board), comprising a Chairman, a Secretary, and a Treasurer. The District’s total revenue for …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten recommendations included in our initial report, … problems we identified in the initial audit report. Of the ten audit recommendations, three were implemented, six were … To determine the extent of implementation of the ten recommendations included in our initial report Selected …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, … is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… of separation payments and information technology for the period July 1, 2011, to August 31, 2012. Background … situations and that management and staff understand how it is to be executed. Finally, we found that all … the plan to all responsible parties and periodically test and update the plan. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the following … Trusts public policy foundation ranked the New York State Common Retirement Fund as the fourth best-funded retirement system among … The financial health of our state pension fund is very strong as validated once again by …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… remitted and reported all collections accurately and in a timely manner. Key Findings The Clerk did not always … deposit, remit and report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is unclear whether eight recorded cash and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Long Beach City School District – Financial Management (2023M-147)
… at the end of two of the four fiscal years reviewed to the capital projects fund; however, this was not clearly … in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted fiscal year-end … for revenues and appropriations that will be used to fund operations. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Comptroller DiNapoli Releases Municipal Audits
… $4.1 million in 2018. Furthermore, officials increased the real property tax levy in each of the five completed years …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsWyandanch Union Free School District - Budget Review (B19-7-1)
… (5 percent). Variances were largely due to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 … million. Variances will be largely due to overestimated State aid ($733,166 or 2 percent), outside services ($1.1 … need to levy an additional $9 million in real property taxes. Key Recommendations Pay careful attention to State aid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Tax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-calendar-year-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 LG
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - 2020 Local Governments
https://www.osc.ny.gov/files/local-government/data/excel/2020-calendar-year-local-governments.xlsxNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… resulted in all states having a positive balance of payments for the first time in the history of this report. … At the same, New York continued to rank fourth for tax payments made to the federal government. In Federal Fiscal … with New York continuing to have a negative balance of payments. The late Daniel Patrick Moynihan pioneered the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020The 80/20 Housing Program
… below 40 percent of AMI. These units are referred to as “deep rent skewed.” Under this option, if the income of a tenant in a low-income unit (including deep skewed units) exceeds 170 percent of the income limit, … the next available low-income unit must be rented to a deep skewed tenant. Thus, under the deep rent skewed option, …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Comptroller DiNapoli Releases Municipal & School Audits
… $2.7 million were not submitted to SED, as required. In addition, six change orders totaling $155,173 were … unneeded user accounts. Town of Sempronius – Real Property Tax Exemptions Administration (Cayuga County) The assessor … applicants provided documentation required to grant an exemption or maintain the documentation. Auditors reviewed 58 …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 92-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … Concerning the relationship between a city school district and a city … district public library in connection with moneys for the support of the library …
https://www.osc.ny.gov/legal-opinions/opinion-92-28New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… largely reflects New York’s comparatively high federal tax payments. The State generated over $265 billion or 8.1 … Patrick Moynihan pioneered the concept of this balance of payments report when he represented New York in the United … of Contents Executive Summary Introduction The Balance of Payments Between the Federal Government and the States …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Opinion 2007-2
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … of the machines remains with the county. You ask whether amendments made to the Election Law by chapter 180 of the … cities and towns were responsible for prior to the 2005 amendments, including expenses that were charged back by the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Capital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdf