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Capital 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.pdfReal 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.pdfAddiction Support Services During Emergencies (Follow-Up)
… the New York State Evacuation of Facilities in Disasters System (eFINDS), an application managed by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by The Arc Franklin-Hamilton d.b.a. The Adirondack Arc … To determine whether the costs reported by The Arc FranklinHamilton dba The Adirondack Arc Adirondack on …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualDiNapoli: Central NY Village Official Stole More Than $100K
… the Albion town board work with law enforcement to recoup the misappropriated funds and consult with the former … agent to determine if the town can submit a claim to recoup any of the losses. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-central-ny-village-official-stole-more-100kOpinion 89-17
… or statutory amendments that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Reserve Fund (authority … a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter approval. 1984 … whether 1984 Opns St Comp No. 84-32, p 40 is still valid in light of the enactment of chapter 588 of the Laws of 1988. …
https://www.osc.ny.gov/legal-opinions/opinion-89-17State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Alden Central School District – Fuel Management (Erie, Genesee and Wyoming … who had access to the district’s fuel tanks. Avon Central School District – Financial Management (Monroe County) The …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, … adequate controls over court collections. Town of Oxford – Financial Management (Chenango County) While the …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … shortage of $23,838 during this former clerk’s tenure. The former clerk did not complete monthly bank …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances … the company did not file an annual report of foreign fire insurance because there was no board of directors and the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the … DiNapoli said. "Demand has been strong. Millions of square feet of new office space has been developed, and … terrorist attacks on Sept. 11, 2001, destroyed 13 million square feet of office space at the World Trade Center …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionTown of Sempronius – Real Property Tax Exemptions Administration (2023M-66)
audit, town, sempronius
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sempronius-town-2023-66.pdfComptroller DiNapoli Releases School Audits
… and estimated revenues with actual operating results for 2015-16 through 2017-18 and found that appropriations … to support tuition charges totaling $2.5 million for 162 students (77 percent) attending charter schools and … had no registration or residency information on file for 44 of these students and registration information that …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have … New York State Comptroller Thomas P DiNapoli today announced the following school district audits have …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Calls on Major Corporations to Report on Disability Inclusion
… Thomas P. DiNapoli today announced that he has called on 49 of the largest U.S. companies, including Apple, … McDonald’s, Nike and Twentieth Century Fox, to report on their inclusion of people with disabilities across the … lack of information and disclosure of corporate policies on disability inclusion by creating a benchmarking tool that …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-calls-major-corporations-report-disability-inclusionOpinion 2005-4
… 1951: A BOCES is subject to the permissive referendum requirements of General Municipal Law §6-p for the transfer … reserve fund. To comply with the permissive referendum requirements, a BOCES should apply the petition procedures … section 1804 of the Education Law and the voter approval requirements provided by section 1951 of the Education Law. …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4Town of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board … fund balances? Audit Period December 31, 2021 – April 25, 2025 Understanding the Audit Area A key measure of a town’s … in the highway fund). Appropriations in the Town’s 2025 budget totaled $2.3 million ($1 million for the general fund …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63State Comptroller DiNapoli Releases Municipal & School Audits
… sensitive information or disable the network. In addition, 10 IT assets, including nine laptops and one printer, were …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… issued. Main-Transit Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 … As a result, 273 purchases were missing invoices or receipts. Auditors also found the board did not establish … to the town supervisor, which were collected for late real property tax payments. …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not effectively manage the general and highway fund balances, allowing excessive …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0