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XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… affiliates and subcontractors, did not have sales within New York State of tangible personal property or taxable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationDiNapoli: New State Funds Open Door for MTA to Ease Debt, Build Stronger Future Budgets
… an opportunity to ease the pressure that growing debt places on its operations and stabilize its future finances, … an opportunity to ease the pressure that growing debt places on its operations and stabilize its future finances …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-new-state-funds-open-door-mta-ease-debt-build-stronger-future-budgetsTown of Stanford – Financial Management (2021M-130)
… which resulted in a 58 percent decrease in real property taxes. Adopted a 2021 budget with a $749,159 increase in the tax levy over the prior year and levied more taxes than …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Newark Central School District - School District Website (S9-19-38)
… financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Saranac Central School District - School District Website (S9-19-30)
… financial information was not posted, causing a lack of transparency. Information that was posted was limited in … appended property tax report card or CAP to the Office of the State Comptroller’s (OSC’s) audit that included …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/saranac-central-school-district-school-district-website-s9-19-30North Warren Central School District – Financial Condition Management (2017M-197)
… The North Warren Central School District is located in Warren and Essex counties. The District has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/north-warren-central-school-district-financial-condition-management-2017mHuntington Union Free School District – Financial Condition (2015M-356)
… The Huntington Union Free School District is located in the Town of Huntington in Suffolk County. The District, which operates eight schools … Discontinue the practice of adopting budgets that result in the appropriation of unassigned fund balance that will not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Portville Central School District – Financial Condition (2013M-384)
… financial condition for the period of July 1, 2012 through November 13, 2013. Background The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County … within legally established limits and that residents were not taxed more than necessary. The balances of four reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling … Village of Hempstead Budget Review B71313 …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Sidney – Budget Review (B4-15-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Delaware County, issued debt totaling $2.5 million to liquidate a portion of the cumulative deficit incurred by the Town due to expenses related to the Town-owned hospital for the fiscal …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18Town of Deerpark – Budget Review (B6-14-17)
… the accumulated deficit in the Town’s general and highway funds as of December 31, 2008. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/town/2014/10/31/town-deerpark-budget-review-b6-14-17Opinion 92-40
Whether the county may fix user fees for the use of the landfill at an amount which generates revenue in excess of the cost of operating the landfill
https://www.osc.ny.gov/legal-opinions/opinion-92-40Citywide Payment Services and Standards – Controls Over Payments
… and recording agency. Its mission is to administer the tax and revenue laws of the City of New York fairly, … 2022, CPSS reports showed $20.6 million in real property tax payments under FAIRTAX (a system to record all taxes received by the City, including real property tax) despite the fact that the FAIRTAX system was replaced in …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Opinion 95-25
… Finance Law to payments provided in the aid to localities budget) WORDS AND PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) STATE CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Approved State Contracts and Payments
… $2.5 billion and approved more than 2.1 million payments worth nearly $10.5 billion. The office rejected 132 contracts … at $47 billion and approved over 30 million payments worth more than $135 billion, and rejected 2,194 contracts … at $25 billion and approved more than 21 million payments worth nearly $105 billion …
https://www.osc.ny.gov/press/releases/2018/01/approved-state-contracts-and-payments-0South Country Central School District – Enhanced Budget Review (B26-7-4)
… [read complete report – pdf] Purpose of Budget Review The objective of the review was to provide an … for the 2024-25 and 2025-26 fiscal years and the proposed budget for the 2026-27 fiscal year. Background Following the … for cost-savings measures, including spending freezes and personnel layoffs, recently implemented by the Superintendent …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board: “Federal relief … and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesThe 80/20 Housing Program (Follow-Up)
To determine the extent of implementation of the recommendation in our initial audit report The 8020 Housing Program 2015S83
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/8020-housing-program-followComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of Cattaraugus County , Town of Cheektowaga , Village … Thomas P DiNapoli today announced his office completed audits of Cattaraugus County Town of Cheektowaga Village of …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1