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Great Neck Park District – Capital Assets (2025M-27)
… District (District) officials properly record and account for capital assets? Audit Period January 1, 2023 – August 31, … policies and procedures. The recorded historical cost for the District’s capital assets totaled approximately $51.2 … District officials did not properly record and account for all the District’s capital assets. Without accurate and …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Local Government – 2023 Financial Condition Report
… Major Local Revenue Sources Remain in Strong Condition Real … tax revenues are the largest source of revenue for local governments. In local fiscal years ending (LFY) in 2021, property taxes … tax revenues are the largest source of revenue for local governments In local fiscal years ending LFY in 2021 …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… 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 audit report Eaton No. 1 Fire District – Board Oversight (2024M-4), released in May 2024. … of our review was to assess the Eaton No 1 Fire Districts District progress as of December 2025 in implementing our …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… containers. 31021 Uncashed Pari-Mutuel Tickets Uncashed winning tickets. 31022 Uncashed OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed … corporation to a for-profit corporation status. 32405 Lottery Tickets Lottery games ticket sales. 32406 Video …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Objective To determine whether the Port Authority of New York and New Jersey has a tracking … 1, 2014 through August 9, 2018. About the Program The Port Authority of New York and New Jersey (PANYNJ) was … consent. Its area of jurisdiction is called the Port District, a region within a radius of approximately 25 …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albion Central School District – Financial Management (Orleans County) The … $17.3 million or 47 percentage points. Chester Union Free School District – Information Technology (Orange County) …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsMottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… Determine whether the Board adopted realistic budgets and the Treasurer accurately recorded and reported financial activities. Key Findings The Board’s … budgets were incomplete because the real property tax levy and a schedule of other estimated revenues were not included. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26State Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Roslyn Union Free School … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-014th Annual Emerging Manager & MWBE Conference
… management operations. Download the Conference Book (PDF) Watch a Recording of the Conference You're welcome to watch recorded sessions of the day's events. Note : …
https://www.osc.ny.gov/common-retirement-fund/emerging-manager/14-annual-conferenceDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… of office-sector businesses. Office buildings in the South and Central Bronx, Northern and Southwestern Brooklyn … The city’s historic business districts will face a longer road to recovery if office occupancy rates do not improve. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in … The purpose of our review was to assess the Caledonia Joint …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… review internal controls over information technology (IT) equipment and user access and to review potential conflicts … for notifying the IT office of new hires, keeping track of equipment assigned to employees and collecting equipment when an employee leaves District employment. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictOpinion 97-22
… governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Richford Fire District – … 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
… for public equity holdings, divesting from significant fossil fuel holdings, and using New York Green Bank and other …
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)
… School District (District) officials appropriately track and inventory information technology (IT) equipment. Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not adopt … Determine whether Batavia City School District District officials appropriately track and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventoryOpinion 2000-8
… with a member of a not-for-profit corporation providing home health care services to county) -- Medical Services … with a member of a not-for-profit corporation providing home health care services to county) HEALTH AND HEALTH SERVICES -- Contracts for (home health care services) PUBLIC HEALTH LAW §352; GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Tax Levies and Tax Rates for 2012 and Prior Years: Overlapping Real Property Tax Tables
… Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates Supplementary Information Per Year 2012 …
https://www.osc.ny.gov/local-government/data/tax-levies-and-tax-rates-2012-and-prior-years-overlapping-real-property-tax-tablesBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… account clerk/tax collector (clerk) who is responsible for receiving, recording, depositing and reporting all money collected for real property taxes and retiree health insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andCurrent 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.pdf