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Laurens Central School District – Budgeting and Reserves (2013M-135)
… operations in an effort to avoid raising unnecessary real property taxes. However, although fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraSouth Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingShelter Island Union Free School District –Financial Condition (2014M-132)
… 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we … current reserve fund policy or develop a formal plan to define how reserves will be funded, how much will be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Albany City School District – Separation Payments and Information Technology (2012M-251)
… approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… 2013. Background The Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107North Greenbush Common School District – Budgeting (2016M-112)
… unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Waverly Central School District – Financial Condition (2013M-148)
… of fund balance to finance operations in order to keep the real property tax levies at amounts the Board considered to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Town of Barrington – Financial Management (2017M-103)
… expenditures, funding needed reserves and reducing real property taxes. Adopt comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Germantown Central School District – Financial Management (2013M-230)
… in the fiscal years 2009-10 through 2012-13, levied more real property taxes than necessary and retained large amounts …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases State Audits
… either the homeowner or property was not eligible for the STAR property tax exemption; and 2,052 payments totaling …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-auditsNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund released the following statement today in response to a majority shareholder vote of 623 percent in support of the Funds request that ExxonMobil do more to address climate change
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingNY State Comptroller DiNapoli Statement on Facebook CEO Mark Zuckerberg’s Congressional Testimony
… Fund), released the following statement today in regarding Facebook CEO Mark Zuckerberg’s Senate testimony. The Fund holds shares in Facebook valued at more than $1 billion. "Facebook needs to demonstrate to its customers and its … Fund released the following statement today in regarding Facebook CEO Mark Zuckerbergs Senate testimony …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-facebook-ceo-mark-zuckerbergs-congressional-testimonyNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… course to capitalize on long-term market opportunities and weather the volatility of the markets in the short-term. We …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topComptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits have been issued
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2001 and 2000
https://www.osc.ny.gov/files/local-government/data/pdf/2001orptbook.pdfCapital Assets Manual Records
capitalassets_manualrecords Initial Inventory Real Property Personal Register of Identification Numbers Acquisition Disposition Physical Inventory Marking Devic
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalassets-manualrecords.pdf