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DiNapoli Finds Slow Property Tax Growth for Local Governments
… Annual Report on Local Governments . The report found that property tax levy growth has slowed over the past several … some key economic indicators suggest an improving economy, property tax growth is slow and the pressure remains on local … tax freeze credit requirements, 97 percent (658) levied property taxes equal to or less than their respective tax …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-finds-slow-property-tax-growth-local-governmentsCapital Planning and Maintenance
… its significant assumptions, forecasts, and budgets are reasonable and supported. Our audit scope covers the … for asset improvements or renovations. For projects that are beyond its means, the Authority relies on federal, State, … is working to make all assets profitable. Expansion plans are underway for the Airport, and a low-cost carrier is …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenanceComptroller DiNapoli Releases State Audits
… SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli: Strong Tax Collections and New Savings Initiatives Boost NYC's Short-Term Finances
… will allow New York City to maintain budget balance in the coming fiscal year, but the city faces significant … in FY 2023) and decline to pre-pandemic levels by FY 2025. Continued strength in tax collections has led the city … the Financial Plan of the City of New York Related Reports NYC Taxable Sales and Purchases: Resilient Amid Economic …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-strong-tax-collections-and-new-savings-initiatives-boost-nycs-short-term-financesEdmeston Central School District - Fund Balance (2020M-1)
… Key Findings The Board appropriated approximately $929,100 in fund balance from 2016-17 through 2018-19 and did not use … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1I.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… and Contract Management content should be directed to the OSC Bureau of Contracts unless other contact … 408-4OSC (4672) or 1-866-370-4OSC (4672) Requests related to receipt of contract transactions SFS Helpdesk BUREAU OF … GAAP-Based Financial Reporting content should be directed to the OSC Bureau of Financial Reporting and Oil Spill …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationOverlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax tables are a reference tool for taxpayers, government leaders, local officials, policy … assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, … property tax rates imposed in cities, towns, and villages for county, municipal (city, town, and village), school …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsOpinion 91-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … protection within the second fire protection district. You state that this fire company does not operate an ambulance. …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… of capital acquisitions, some of which will require extra expenses such as wages, supplies, maintenance and insurance. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsBay Shore Union Free School District - Procurement (2018M-212)
… District officials did not: Seek competition for 16 of 20 professional service providers paid approximately $1.42 … by the District’s purchasing policy. Ensure that purchases of goods and services totaling $22,899 were made with prior … professional services. Obtain verbal or written quotes when required by the purchasing policy. Issue and have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Uniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement … that the District receives the correct items and pricing when purchasing goods and services from government contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195IX.8 Overview – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be … and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to … the appropriation has not lapsed) that was charged when the initial payment was made. Applying the refund …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewVacancies at the Clinton Towers Mitchell-Lama Housing Development
… timely manner. Our audit focused on the period January 1, 2012 through March 31, 2017. Background The Mitchell-Lama … in a timely manner. We found that for the period January 2012 through March 2017, an average of 13 apartments each …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentIX.7.E Disaster Assistance – IX. Federal Grants
… automatic reclassification. DOB will also establish the funds distribution rules for the project. SFS will complete … activity. Agencies will complete a COA Change Request Form (tab Proj_Act) and submit it with the new HelpDesk … grant project (federal fund) to enable reimbursement to NYS. Agencies will continue to use the event project with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceWalton Central School District - Fund Balance (2019M-209)
… Key Findings The Board appropriated over $1.9 million in fund balance from 2016-17 through 2018-19 and only used … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition through bids when required, or request for proposals or quotes to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Hudson Housing Authority – Information Technology (2019M-224)
Determine whether Authority officials ensured IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Oversight of Drug Disposal (2018-S-64) Overall, OASAS addiction … the regulatory requirements for collecting and disposing of unneeded drugs. However, there are improvement …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsOpinion 97-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … of the Association upon the death of his or her spouse. For purposes of this opinion, we assume that the spouse is …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 95-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-21