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Real Property Tax Cap and Tax Cap Compliance
… File Real Property Tax Cap Form or Tax Cap Compliance Form Enrollment Instructions [pdf] Real Property Tax Cap What is the Real Property Tax Cap? …
https://www.osc.ny.gov/local-government/property-tax-capNew York's 529 College Savings Program Turns 20
… Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, and we continue to have solid results. … Program account owners benefit from paying among the lowest fees in the country, and New York taxpayers can deduct …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Comptroller DiNapoli Releases State Audits
… period for the transactions tested. There is not a high risk that a significant number of students certified for TAP … The accounts included 13 that were opened by a property management consultant hired by the MTA. The two others had been opened …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of … an annual audit of the clerk’s records. Town of Le Roy – Purchasing (Genesee County) The board reviewed each … Public Library Town of Great Valley Town of Le Roy Village of Monticello Newstead Fire Company City of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Comptroller DiNapoli Releases State Audits
… 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable … The department has adequate procedures in place to ensure that it accurately reports its assessable …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of firefighters or officers, if believed to be … A conference is defined as a convention conference or school conducted for the betterment of any local …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesComptroller DiNapoli Releases Municipal Audits
… Town of Huron , Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of … million of unpaid parking tickets dating back to 1986. Lake Ronkonkoma Fire District – Bidding and Treasurer’s … Galen Town of Huron Town of Inlet Village of Johnson City Lake Ronkonkoma Fire District Town of Louisville Town of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Revenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash flow … timing when formulating the budget. Review historical data to determine typical cash inflows and outflows throughout the … the frequency of billing (for example, from semiannual to quarterly), but first perform an analysis to ensure that …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsDiNapoli: Small Businesses Generate $950 Billion in New York
… Small businesses are a vital part of New York state’s … released today by State Comptroller Thomas P. DiNapoli. “Small businesses help drive New York’s economy,” DiNapoli … “From neighborhood coffee shops to start-up tech firms, small businesses account for more than half of all …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-small-businesses-generate-950-billion-new-yorkState Comptroller DiNapoli Releases Municipal & School Audits
… receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … is required by the county’s purchase card policy, 238 online purchases totaling $189,852 did not have supporting … the county’s procurement policy required verbal or written quotes, 52 charges totaling $142,684 did not have evidence of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… Board of Cooperative Educational Services (BOCES) – Online Banking (Fulton County, Hamilton County and Otsego County) … did not establish adequate controls to ensure online banking transactions were appropriate and secure. Online … banking. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the … currently owes Washington $9 billion and the obligation to pay back this money and rebuild the trust fund balance … the state began to borrow from the federal government to pay claims in May 2020. As of September 2, 2021, the amount …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentNorth Brookfield Fire District – Board Oversight (2026M-2)
… reports and file required AFRs with the Office of the New York State Comptroller (OSC). As a result, the Board had … and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … initiate corrective action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Rochester Prep Charter School 3 – IT Asset Management (2025M-36)
… or in use during the audit period? Audit Period July 1, 2023 – March 13, 2025 Understanding the Program Schools … The cost of the School’s IT assets purchased from July 1, 2023 through August 31, 2024 totaled approximately $248,500. … services integral to the School’s operation. The Company’s Regional Superintendent of Operations (Regional …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… This section informs Business Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … procedures take effect June 17, 2013 and are retroactive to April 1, 2013 for purposes of classifying expenditures to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfDelaware County – Court and Trust (2022-C&T-2)
The purpose of our audit was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-county-2022-ct-2.pdfState Comptroller DiNapoli Statement on MTA 2023 Budget
… Transportation Authority’s (MTA) adoption of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 … Metropolitan Transportation Authoritys MTA adoption of its 2023 budget …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budget