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Long Beach City School District – Financial Management (2023M-147)
… plans in a transparent manner. While real property tax levies remained the same since 2020-21, the District’s budgeting practices resulted in tax levies being higher than necessary. The Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Town of Rutland – Town Clerk/Tax Collector (2025M-19)
… 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner and …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19North Greenbush Common School District – Budgeting (2016M-112)
… unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Waverly Central School District – Financial Condition (2013M-148)
… of fund balance to finance operations in order to keep the real property tax levies at amounts the Board considered to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… been in excess of the limits established by New York State Real Property Tax Law, ranging from 6.9 percent to 8.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaurens Central School District – Budgeting and Reserves (2013M-135)
… operations in an effort to avoid raising unnecessary real property taxes. However, although fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … consistently adopted budgets that included real property tax increases to finance the department’s requests for new … budget are reasonable.However, revenue estimates for sales tax, city income tax surcharge, metered water and sewer rents …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Franklin Square Water District – Life Insurance Policies (2013M-127)
… million, generated primarily from water usage charges and real property taxes. The District’s 2012 expenditures totaled …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… in 2013-14 were approximately $651,100 funded primarily by real property taxes, sales tax, State aid, and water and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Albany City School District – Separation Payments and Information Technology (2012M-251)
… approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followState Agencies Bulletin No. 1800.1
… adjustments. The new form W-4 is available on Payroll Online. Agencies are reminded that Payroll Online is a paperless option for their employees to update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18001-2020-form-w-4-employees-withholding-certificate-and-payserv-federalXII.5.I Prompt Payment Interest – XII. Expenditures
… requires the State to pay vendors promptly (within 30 days for most vendors, 15 days for qualified Small Business vendors). When the State fails … Eligibility. The calculation of Prompt Payment Interest. For additional information on Prompt Payment Interest, please …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestXII.5.K Federally Reportable Payments – XII. Expenditures
… This section provides Business Units with guidance on how to determine the federal reportability of payments as … This section provides Business Units with information on the type of payments that must be reported to the Internal … or instrumentalities Interest Payments for interest paid on late payments; prompt contracting interest; interest on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsSelected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… Jersey has a tracking system that accurately accounts for all its properties, including all leases; whether it has identified revenue enhancement … primary systems. Moreover, neither system accounted for all PANYNJ leases. For instance, multiple leases at Stewart …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, … To determine whether NY State of Health NYSOH New Yorks online health plan marketplace properly sent accurate …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthThe 80/20 Housing Program
… provides income tax credits, and municipalities provide real estate tax abatements, as incentives to developers. In … receive tax abatements through Section 421-A of New York’s Real Property Tax Law. As of December 31, 2015, 68 …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programState Comptroller DiNapoli Releases Municipal & School Audits
… potentially unneeded user accounts. Town of Sempronius – Real Property Tax Exemptions Administration (Cayuga County) … The assessor did not properly administer all of the real property tax exemptions reviewed and did not ensure …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Update Home, Check or Mailing Address
Each time you make a change to your information in NYS Payroll Online (NYSPO), an email will be sent notifying you of the change.
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/update-home-check-mailing-address.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Schools 2021
https://www.osc.ny.gov/files/local-government/data/excel/2021-school-districts.xlsx