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Real Property Dispositions
… real estate portfolio consists of over 12,000 acres of land and 45 million square feet of office, industrial, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… collected from regulated businesses (e.g. Banks, Insurance). 31111 Yes Public Utilities Annual assessments … – Agency (sole custody) Accounts Interest earned on agency bank accounts approved by the State Comptroller’s Office … companies. Receipts from Public Authorities 32001 PA Bond Proceeds Public Authority bond proceeds transferred as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsLocal Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … property tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes accounted for … property tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… terminals and ports, the Port Authority Trans-Hudson (PATH) rail transit system, six tunnels and bridges between … WTC – whose core functions encompass the design and construction of the various capital projects at the WTC site … with private developers and governmental entities). PATH – operates and maintains a rapid transit railroad …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Eaton No. 1 Fire District’s (District) progress, as of December 2025, in implementing our recommendations in the … The purpose of our review was to assess the Eaton No 1 Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-f14th Annual Emerging Manager & MWBE Conference
… February 10, 2021 About the Conference The Emerging Manager & MWBE Conference is an opportunity for attendees to connect with New York … better understanding of the Fund's investment process and manager selection. Small breakout sessions, while virtual, …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceMottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… did not maintain accurate and reliable accounting records. Key Recommendations Prepare budgets that are … balance and reserves to maintain. Update the financial records to conform to the Office of the State Comptroller’s (OSC’s) accounting and reporting manual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… levels, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These higher market … levels according to a report released today by New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceState Comptroller DiNapoli Releases Municipal and School Audits
… at least 400 active IT devices that were missing either a serial number or tag number. The fixed asset report did not … at the district and determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not … components reviewed, auditors identified 86 (17%) where city officials could consider taking additional steps …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0State Comptroller DiNapoli Releases School District Audits
… participated in the budgeting process or identify what reports the committee receives or how they are reviewed. … District officials did not adequately manage and monitor network user accounts. District officials should have disabled unneeded user accounts and monitored network user compliance closer. Sensitive information …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in … our recommendations in the audit report Caledonia Joint Fire District – Board Oversight of Long-Term Planning … financial needs associated with constructing a new fire station and replacing old vehicles and equipment, or the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fOpinion 97-22
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses … of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a … and duties of the college board of trustees and the county in this regard, and not those of the Board of Trustees of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… was no written policy for notifying the IT office of new hires, keeping track of equipment assigned to employees and … account for portable electronic devices issued to new hires and employees who leave District service. Ensure that an inventory with all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictState Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Richford Fire … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Governor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… Governor Andrew M. Cuomo and Comptroller Thomas P. DiNapoli today announced the members of the state's first-ever … Governor Andrew M Cuomo and Comptroller Thomas P DiNapoli today announced the members of the states firstever …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelBatavia City School District – Information Technology Equipment Inventory (2022M-74)
… written policy for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryOpinion 2000-8
… corporation providing home health care services to county) -- Medical Services (county health commissioner as … corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home … corporation that provides home health care services to the county would not have a prohibited interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Tax Levies and Tax Rates for 2012 and Prior Years: Overlapping Real Property Tax Tables
… Read the FAQs for Overlapping Real Property Tax Tables Table 1 - Overlapping Real Property Tax Levies Per Year 2012 Overlapping Real Property Tax Levies - Table 1 [.xls] 2011 Overlapping Real Property Tax Levies - Table 1 [.xls] 2010 Overlapping Real Property Tax Levies - …
https://www.osc.ny.gov/local-government/data/tax-levies-and-tax-rates-2012-and-prior-years-overlapping-real-property-tax-tablesCurrent Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… reports (AFRs). The 2024 AFR was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1