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Rensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … Agency RCIDA officials ensured payments in lieu of taxes PILOTs were properly billed collected and distributed …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74Village of Endicott – Budget Review (B4-15-11)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2014-15 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … not address the maintenance of surplus fund balance or how the board expects to use surplus funds and the timeframe … did not properly assess county fees or adequately monitor and enforce fee collection. In addition, the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Debt – 2021 Financial Condition Report
… to be fully repaid by SFY 2024-25. This includes remaining bonds issued by the New York Local Government Assistance Corporation (LGAC), bonds issued by the Urban Development Corporation to refund certain LGAC bonds and the Municipal Bond Bank Agency. An additional $1.5 …
https://www.osc.ny.gov/reports/finance/2021-fcr/debtBaldwinsville Central School District – Financial Management (2016M-65)
… in accordance with statute, to remedy reserves with excess funds and update the District’s fund balance management plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65State Comptroller DiNapoli Releases Municipal Audits
… services or professional services or ensure no conflicts of interest existed. Auditors found no competition was sought … May 31, 2020, unassigned fund balance was $463,948, which is 78% of the 2020-21 appropriations. The Village has excess … balance increased to $4.4 million on Dec. 31, 2020, which is excessive and enough to pay 41.5% of the District’s 2020 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video Lottery Receipts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsDiNapoli: Tax Breaks From IDAs Continue to Climb
… an increase of 10 percent from the prior year, according to a report issued today by New York State Comptroller Thomas … gained increased, according to the report. In 2015, IDA projects reported a total of 608,825 full-time jobs, with an … by his office in 2015, will improve the process of how IDAs approve new projects, the quality of the information …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-tax-breaks-idas-continue-climbOversight of New York State Forest Tax Programs (Follow-Up)
… a stable forest economy, in 1974, New York enacted Real Property Tax Law 480a – a tax incentive program (480a …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followOpinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … part-town activities. The term "part-town activities" is defined for this purpose to mean, in pertinent part, … villages ..." (Tax Law, §1262[f][4]). "General town taxes" is defined as "[t]axes levied for any town purpose, including …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Agencies Bulletin No. 1718
… is defined as parking provided to an employee on or near the business premises of the employer or on or near a location from which the employee commutes to work. It does not include parking at or near the employee’s home. Parking is provided by an employer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1718-qualified-parking-benefitsNew York State Rent Relief Funding: Spotlight on New York City
… City August 2021 PDF Version Highlights New York State has the highest share of renter households in the United States … initially targeted. The New York State eviction moratorium is scheduled to end August 31, 2021, but the Tenant Safe … guidelines. The State’s program should be measured by who receives funding based on need and by the pace of …
https://www.osc.ny.gov/reports/osdc/new-york-state-rent-relief-funding-spotlight-new-york-cityVillage of South Glens Falls – Audit Follow-Up (2014M-102-F)
… report released in July 2014. Background The Village of South Glens Falls is located in Saratoga County, has a … implemented and one was not implemented. … Village of South Glens Falls Audit FollowUp 2014M102F …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fPress Conference on the Flushing Snapshot Report
… to start. Follow us on Instagram , Facebook and Twitter for photos from the event. Share Email Twitter Facebook … in part due to targeted federal relief programs and high vaccination rates. Read Report zh: Chinese ko: Korean … …
https://www.osc.ny.gov/events/flushing-snapshotSelected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30)
To determine the extent of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property Tax Assessment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f30.pdfTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… errors. As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19State Comptroller DiNapoli Releases Municipal Audits
… $123,000 in water rents if revenues are not realized. The 2025-26 tentative budget includes appropriations for personnel …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… complete report – pdf] Audit Objective Did Henrietta Fire District (District) officials properly distribute foreign … State. In general, the out-of-state insurer will collect and remit FFI tax proceeds to the New York State Department … (Treasurer) is the chief fiscal officer and is responsible for the day-to-day financial activities, which includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsTown of Allen – Town Clerk Collections (2024M-120)
… Determine whether the Town of Allen (Town) Town Clerk/Tax Collector (Clerk) properly recorded, deposited, remitted … Town Supervisor (Supervisor).The Clerk accurately recorded tax collections but did not always deposit collections in a … collections exceeding $250, as required. Remit real property taxes to the Supervisor on a weekly basis or provide …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120