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IV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Click here to download the tables below as a Microsoft Excel file . Contractual Services Contractual … the collection, managing, and publishing of information in any form or medium. 51064 Data Management/Query Software … or other non-employees. 55240 Courier - Armed Armored car transportation using armed guards, money processing, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceOpinion 91-10
… 574 of the Laws of 1924 (McKinney's Unconsolidated Laws of NY, §§1471-1493) which authorizes the establishment of park … issued by the town for park purposes (L 1924, ch 574, §11; McKinney's Unconsolidated Laws of NY, §1488). The … 290 NYS2d 864, affd 23 NY2d 666, 295 NYS2d 490; 11 Opns St Comp, 1955, p 744; Real Property Tax Law, §102[14]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-10Homeownership Rates in New York
… Rates by Race and Ethnicity, 2010-2021 Note: Hispanic homeowners may be of any race. Source: US Census Bureau New … to White Households, NY and US, 2021 Note: Hispanic homeowners may be of any race. Source: US Census Bureau … for real estate assets, and the median net worth of homeowners was $336,600 compared to just over $5,700 for …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkOpinion 2008-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … of fire commissioners has determined are no longer needed for capital purposes. You state that a fire district created …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3Opinion 89-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … section 172-d provides the requisite statutory authority for the dissolution of the two fire protection districts and …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Opinion 92-40
… to County Law, §226-b which are reasonably related to the cost of providing the landfill. Such rates or fees, however, … may not be imposed to generate revenues in excess of such cost for the purpose of offsetting the general cost of county government. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Local Government – 2023 Financial Condition Report
… calendar year municipalities, who received the first of two American Rescue Plan Act (ARPA) federal aid lump sum …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentDiNapoli: NYC’s Tech Boom Partially Offset City's Pandemic Job Losses
… in the past five years was software publishers, including app developers, whose employment more than quadrupled. Who …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nycs-tech-boom-partially-offset-citys-pandemic-job-lossesAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfComptroller DiNapoli Releases School Audits
… Sidney Central School District – Expenditure Control and Student Achievement (Delaware County) District officials have …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … surcharges to the Department of Motor Vehicles. Town of Wright – Financial Operations (Schoharie County) The board … City of Lackawanna Town of Willing and the Town of Wright …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … aid which may not be realized. In addition, appropriations for overtime may not be sufficient. Finally, metered water … justices did not ensure that court moneys were accounted for. The court did not properly prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues Down $3 Billion
… respond with more economic stimulus, including real relief for state and local governments.” DiNapoli noted that spending from State Operating Funds, which pays for the state’s day-to-day operations as well as certain … While DOB did not change its projections of tax receipts for the full 2020-21 fiscal year in the Mid-Year Update, it …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-tax-revenues-down-3-billionHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… Foundation, Inc. (Hawthorne) on its Consolidated Fiscal Report (CFR) were properly calculated, sufficiently … by Hawthorne Foundation Inc on its Consolidated Fiscal Report were properly calculated sufficiently documented and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesProject Tracking Systems and Economic Assistance Program Evaluations
… mission. Key Findings With few exceptions, such as the film tax credit programs, ESD does not evaluate its economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsCompliance With Executive Order 95 (Open Data)
… EO 95, issued March 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of … those headed by individuals appointed by the Executive). Open Data should provide ongoing “one-stop” access to …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-dataCost-Saving Ideas: Managing Workers' Compensation Costs
… You must provide your employees workers’ compensation coverage as a mandatory benefit. Local governments can get insurance for … of real property) are accurate. Monitor Your Claims Keep track of where your claims come from so you can actively …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsEconomic and Demographic Trends – 2023 Financial Condition Report
… employment levels. New York Ranked 45th Nationwide for Personal Income Growth in 2022 Personal income in 2022 … in 2022, ranking third nationwide. New York ranked eighth for economic growth in 2022. Idaho ranked highest (4.9 …
https://www.osc.ny.gov/reports/finance/2023-fcr/economic-and-demographic-trends