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Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … it enacted a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231DiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… financial plan project a surplus of $2.6 billion in the current fiscal year, ending on June 30, which will be … 2009 and 2017, its largest and longest job expansion in the post–World War II period. After adding 81,000 jobs in 2017, employment reached 4.4 million, 615,000 more than …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedTaxes and Interest
… as stocks, bonds, and mutual funds, may be paid in the form of the original security (if available) or by returning … form. We'll let you know if you need to complete an IRS W-9 form to confirm your social security number or taxpayer … possibly qualify for a reduced withholding rate, submit a W-8BEN (individuals) or W-8BEN-E (Entities). Resources …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli Announces Fiscal Stress Scores
… DiNapoli announced today. The communities were identified by the Comptroller’s Fiscal Stress Monitoring System (FSMS). … manage their communities through the uncertainties created by the pandemic.” In this latest round, the city of … P DiNapoli announced today The communities were identified by the Comptrollers Fiscal Stress Monitoring System FSMS …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-announces-fiscal-stress-scoresDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
New York City facing significant uncertainty in its economic and financial outlook should develop a comprehensive plan to lay out its options before resorting to longterm borrowing to fund operations according to a report released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… pursuant to appropriation. 32002 PA Bond Issuance fees Fee paid upon the issuance of Debt collected (re. § 2976 of … purposes, cell tower placements, etc.) Sales 32401 Real Estate Sale of real property including buildings, roads and … or service owned or provided by the State other than real estate, commissary store sales, surplus property, public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsSelected 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.pdfCleveland Hill Union Free School District – Financial Condition (2013M-272)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Assessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – February 20, 2025 Understanding the Program In … and disbursed FFI tax proceeds totaling $332,504 in 2023 and 2024. Audit Summary District officials did not … miscalculated the distribution. The Treasurer used the 2023 pro-rata allocation percentage to distribute a portion …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsTown of Deerpark – Budget Review (B6-13-18)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town … Key Recommendations There are no recommendations for this report. … Town of Deerpark Budget Review B61318 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18North Bellmore Union Free School District – Financial Condition (2014M-47)
… The North Bellmore Union Free School District is located in the Towns of Hempstead in Nassau County. The District is governed by an elected … The Board significantly overestimated appropriations in its adopted budgets and consistently appropriated funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… of achieving and maintaining long-term structural budget balance. “The Governor announced significant funding … these funds are allocated effectively and properly used. “My office will review all of the executive budget proposals …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalContact Us
… amount of time (Dormancy Period). Each type of unclaimed property has its own dormancy period ( Property Type Table ). See Glossary for definition of … 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-usOpinion 93-27
… outside villages (Opn No. 83-25, supra ). November 2, 1993 James J. Kirisits, Esq., Town Attorney Town of Cheektowaga … …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… report all collections accurately and in a timely manner. For example: Due to deficiencies in the records, it is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management for the period … of fund balance in each of the last five fiscal years to reduce the tax levy, the Board over-estimated expenditures … officials also used some of the annual operating surpluses to fund eight general fund reserves and one debt reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Sharon Springs Central School District – Fund Balance Management (2022M-100)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage fund … the statutory limit and use excess funds in a manner that benefits District taxpayers. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Town of East Hampton – Budget Review (B7-16-14)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Towns preliminary budget for the 2017 fisc
https://www.osc.ny.gov/local-government/audits/town/2016/11/02/town-east-hampton-budget-review-b7-16-14Patchogue-Medford Union Free School District – Budget Review (B7-13-1)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/patchogue-medford-union-free-school-district-budget-review-b7-13-1