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Taxes and Interest
… of payments to the Internal Revenue Service (IRS). If your refund paid within a calendar year includes: Interest … or miscellaneous income you receive as part of your refund(s) that is less than $600. Foreign Interest …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestCity of Amsterdam – Budget Review (B20-5-8)
… an independent evaluation of the City’s adopted budget for 2020-21. Background Chapter 531 of the Laws of 2019 … City issued bond anticipation notes totaling $7,689,034 for this purpose, which consisted of $5,091,424 for the general fund, $1,321,091 for the transportation fund, …
https://www.osc.ny.gov/local-government/audits/city/2020/09/25/city-amsterdam-budget-review-b20-5-8Arts, Entertainment and Recreation in New York City: Recent Trends and Impact of COVID-19
… theaters, Carnegie Hall, the Apollo Theater, the Brooklyn Academy of Music, and New York City’s professional sports …
https://www.osc.ny.gov/reports/osdc/arts-entertainment-and-recreation-new-york-city-recent-trends-and-impact-covid-19Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… The Cleveland Hill Union Free School District is located in the Town of Cheektowaga, in Erie County. The District is governed by the Board of … officials have consistently over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 …
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-districtsMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… reserves funds and District officials did not provide any calculations or justifications for the funding levels of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mState Comptroller DiNapoli Releases Municipal Audits
… penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board did not segregate payroll duties or properly certify payrolls. In addition, the board did not implement policies and procedures over payroll. For example, direct supervisors did not review or …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… dates. All disbursements made during June 2018 agreed with incoming cash receipts and all were for appropriate … imbalanced. City and district officials should work to address this gap between district revenues and appropriations. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0Town 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 of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general and highway funds as of December 31, …
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial operations and the use of … surplus funds. Review fund balance and develop a plan to reduce the balance to an appropriate level. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/north-bellmore-union-free-school-district-financial-condition-2014m-47Opinion 2001-15
… district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of … Law §202-c(1) is proper only if signed by the appropriate number of "resident owners"; that is, individual owners of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… and in the civilian labor force, this proportion was 26.6 percent — more than five times the employed rate. … and in the civilian labor force, this proportion was 26.6 percent — more than five times the employed rate. … 2022, at https://robinhoodorg-wp-production.s3.amazonaws.com/uploads/2022/04/PT_Annual2021_final.pdf . 10 Annie …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeThe Transportation and Warehousing Sector in New York City
… fewer than in 2021. New York State has not yet seen a full recovery, but the continuing lag is related to the … City metropolitan region. Most of the freight comes in the form of packages (as opposed to machinery and motorized … passenger, transportation employment have lagged. The full return of tourists and commuters to the City, which may …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… While about one-third of this was replaced with borrowed funds, $507.2 million, or nearly 15 percent of total … the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentSharon Springs Central School District – Fund Balance Management (2022M-100)
… effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory limit. Although … Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Letchworth Central School District – Financial Management (2013M-332)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … eight general fund reserves and one debt reserve that, as of June 30, 2013, totaled $10.5 million and $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332New York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… Thomas P. DiNapoli released the following statement on Governor Hochul’s executive budget proposal: “Governor … Thomas P DiNapoli released the following statement on Governor Hochuls executive budget proposal …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… property tax increases are justified and needed. Annual Audits – For the 30 selected Villages, there was no evidence … (CPA) firms that were engaged to perform the audit. OSC audits of the Villages selected had identified that 21 had … financial information accessible and by performing annual audits. Ultimately, transparency serves as a cornerstone of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2State Comptroller DiNapoli Releases Municipal and School Audits
… – Contract Monitoring (2023M-142) County officials did not obtain reasonable assurance that certain services with vendors were provided in accordance with contract terms, and payments were … higher than needed to fund operations. From the 2020-21 through 2022-23 fiscal years, the board and district …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli: Wall St. Profits Soared in First Half of 2020
… pretax profits of the broker/dealer operations of New York Stock Exchange (NYSE) member firms. There are now about 120 member firms, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-wall-st-profits-soared-first-half-2020