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Current 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.pdfOpinion 2000-20
… statutory functions will be enhanced thereby, such as by the museum's preservation of documents, equipment, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … little oversight of certain duties of the town receiver of taxes and assessments. For example, the receiver failed to … complies with the property tax levy limit. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2OSC's Online Government Accounting Schools
… 3 weeks prior to class start date. Preferred attendees are New York State local officials, board members and employees … with any questions. … Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsAssessment Roll Verification (ARV) for School Districts
… districts. Verification Log into the Online Services portal to view taxable assessed values. Confirm the taxable assessed values displayed in the portal or report assessment adjustments. Assessment …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsState Comptroller DiNapoli Releases Municipal Audits
… the clerk did not remit real property tax collections to the town supervisor or the county treasurer in a timely … which resulted in the unrestricted general fund balance to increase to an excessive level. The board did not always seek …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0IV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… and repayment pursuant to §40 of the State Finance Law. A unique attribute code will be inserted in the appropriation … record to denote that expenses associated with a capital project are reimbursable. The capital construction … capital construction expenditures. Kinds of construction New Building Facilities Infrastructure – Highways, Bridges, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsState Comptroller DiNapoli Releases School District Audits
… Free School District – Website Transparency (Tompkins County) Although school district officials maintain a … was either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external … request forms totaling $66,149 either had no supporting documents or they lacked key information. Oswego City School …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsManagement of Internal Controls
… and Engineering (CNSE). The Research Foundation of the State University of New York (Research Foundation) and the … 990 to correct this lack of disclosure when we pointed out the deficiency. Further, FRMC management retained a new … Management Corporation & The Research Foundation of the State University of New York: Use of State Funding for …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… can help reduce the financial impact of such expenses on your annual budget. Establishing and funding allowable … reserve funds for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for … system pump. For this type of fund, the authorization must state the estimated maximum cost of the specific item. Type …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… Audit Objective Determine whether Locust Valley Central School District (District) officials maintained a complete and … that all IT equipment is safeguarded, adequately accounted for and would be detected if lost, stolen or misused. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… District officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentReal Property Tax Cap - School Districts Guidance
… Year The 2015-2016 tax levies for some school districts in Nassau County were reduced in connection with corrections to the districts' … exempted from taxation certain property owned by LIPA. In these instances, the first line of the 2016-2017 tax cap …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased … price lists from vendors when purchasing vehicles on State contract and compare the vendor’s pricing with the State contract list prices. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… a fiscal and accounting entity with a self-balancing set of accounts (real and nominal) for recording cash and … a fiscal and accounting entity with a selfbalancing set of accounts real and nominal for recording cash and other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … the provider of lighting to the district. In addition, you state that the town board believes that it would be in the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 96-19
… Municipal Law, §119-o[2][ l ]). Thus, the agreement should be fashioned, with the advice of the town's and fire … at a minimum, the underlying cooperation agreement should provide for: an equitable allocation of costs relating … for town hall and fire station purposes. The agreement should be fashioned to address all pertinent issues in …
https://www.osc.ny.gov/legal-opinions/opinion-96-19DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… DiNapoli. “This partnership will further expand the state pension fund’s pool of talented money managers, help boost … to expand the program making the Fund one of few state pension funds with an Emerging Manager Program in each of the … the New York State Common Retirement Fund to help increase access to the best investment talent in the emerging hedge …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsCity of Mount Vernon – Budget Review (B21-6-3)
… unknown liabilities could be underestimated. The City’s tax overlay may not be sufficient to cover the amount of … and has not filed the City’s 2020 or 2021 Constitutional Tax Limit form. The City’s adopted 2021 budget includes a tax … Because the City has not filed its 2020 or 2021 tax cap forms, the City cannot be certain that the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3