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Property Tax Freeze Credit
… residence and the total household income must be $500,000 or less) and the taxing jurisdictions where the homeowner’s … payments totaling $1,621,590 where either the homeowner or property was not eligible for the STAR property tax … that exceeded the eligibility limit, secondary residences or business properties. 2,052 payments totaling $818,766 to …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditLong Island Association for AIDS Care, Inc.
… was to determine whether the Long Island Association for AIDS Care, Inc. (LIAAC) charged and the Department of Health AIDS Institute (Institute) reimbursed for appropriate expenses under the terms of contract C023121. … (CSP) since 1986, LIAAC provides services and support for Long Island residents infected and affected by HIV/AIDS …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … aid which may not be realized. In addition, appropriations for overtime may not be sufficient. Finally, metered water … justices did not ensure that court moneys were accounted for. The court did not properly prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-58
… referendum requirements. You ask whether a referendum is required for a town to expend $40,000 from a capital … circumstances. An expenditure from such a reserve fund is subject to permissive referendum requirements if the … Local Finance Law, §§35.00, 36.00), then the expenditure is subject to permissive referendum requirements only if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Collection of Fines Related to Tenant Complaints
… To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and collecting fines (civil penalties) for … About the Program Homes and Community Renewal consists of New York State’s major housing and community renewal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsComptroller DiNapoli Releases Municipal Audits
… to residents used to pay for their refuse pickup service or for program fees. The board does not receive interim financial or operating reports, bank statements or bank reconciliations from the treasurer. Village of …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-0Oversight of Smart Schools Bond Act Funds
… that school districts have appropriately utilized them for their intended purpose. The audit covers the period April … improvements to educational technology and infrastructure for students throughout the State. Under the Act, school … to reimbursement. Evaluate opportunities to streamline the application review process for both applicants and reviewers …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsState Comptroller DiNapoli Releases Municipal and School Audits
… and reliable accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 2355
… agencies with appropriations due to lapse on 09/15/2025 or 09/30/2025, are affected. Background: Certain chart of … described in this bulletin are effective 09/15/2025, or 09/30/2025. OSC Actions: The attachment below contains a … accounts string that is scheduled to lapse on 09/15/2025 or 09/30/2025. A link will be posted on the PayServ bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-datesOpinion 89-34
… department laborers suspected of using town vehicles for private purposes and, after such inquiry, recommend to … the highway superintendent that he censure the employees for such actions. You also ask whether the board may … board budgetary appropriations, to hire highway laborers for the maintenance and repair highways and bridges and the …
https://www.osc.ny.gov/legal-opinions/opinion-89-34Environment, Energy and Agriculture – 2021 Financial Condition Report
… precursors of ground level ozone, or smog. Sulfur dioxide is a precursor of particulate formation in the atmosphere and …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is committed to keeping New Yorkers regularly updated on the State’s economy and finances. Subscribe to get the latest …
https://www.osc.ny.gov/reports/covid-19-january-21-2021Continuing Crisis: Drug Overdose Deaths in New York
… solutions. Executive Summary After trending upwards for over 10 years, New York’s drug overdose deaths and death … than the statewide average (25.4) in 10 of 15 counties for which there are data; the highest rate was in Dutchess … all racial and ethnic groups, increasing nearly five-fold for Black New Yorkers, quadrupling for Hispanic or Latino New …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkState Police Bulletin No. SP-88
… BU17. The amount of the payment is $2575.00. Command Pay (COM) and Command Pay State Police BU17 (CMD) For Officers … whose bargaining unit is 17 and who have Command Pay ( COM ) of $250.00, OSC will insert an End Date of 4/6/05 to end the Earn Code COM and insert a row with the new Command Pay State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-88-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-17State Comptroller DiNapoli Releases Local Government Audits
… – Town Clerk (Allegany County) Auditors reviewed 184 tax payments totaling $237,500 and found they were recorded … and mitigating controls were not implemented. The treasurer performed all cash receipt duties and cash …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-local-government-auditsAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… that some meters were broken and had not been operating or repaired since March 2011. The Board did not establish procedures to provide guidance to the clerk or adequately segregate the clerk’s duties. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… The Treasurer did not maintain appropriate records or provide the Board with monthly financial reports. Board … maintain records showing how many people bought tickets or attended all fund-raising events. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District officials did not consistently adhere to bidding or competitive offering requirements when purchases exceeded … over cash receipts. Segregate the Treasurer’s duties or, when this is not feasible, implement effective oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Essex Fire District No. 2 – Cash Disbursements (2015M-167)
… $47,000. Key Findings The Board has not adopted policies or procedures for cash disbursements; the Board did not … also did not prepare monthly bank reconciliations or reports. The Treasurer also has not filed the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/30/essex-fire-district-no-2-cash-disbursements-2015m-167