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Overlapping Real Property Tax Rates and Levies - FAQs

… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …

https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqs

DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities

… “While it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, … comprehensive multiyear financial plans are crucial to overcoming both current and future fiscal challenges.” … level of fiscal stress as of their 2014 fiscal year end date. Last year, DiNapoli’s legislative proposal to help …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communities

DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession

… search millions of state and local government financial records, track state contracts, and find commonly requested …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recession

DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations

… on a budget of $124.9 million. The jobs are awarded by lottery and providers, such as Ridgewood, get up to $325 for … he was informed by Ridgewood that his child had “won the lottery” and the 2018 fee of $500 was being refunded. …

https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violations

Approved State Contracts and Payments

… In September, the Office of the State Comptroller approved 1,678 contracts for state … . MAJOR CONTRACTS APPROVED Department of Corrections and Community Supervision $8.8 million with … million to Pathways Renewed Inc., $1.1 million to Bridges of Greater NY Inc., and $1 million to Rescue Mission of …

https://www.osc.ny.gov/press/releases/2017/10/approved-state-contracts-and-payments

State Comptroller DiNapoli Releases Municipal & School Audits

… following local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) … options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery County) Town officials … $1 million in New York State and Local Retirement System appropriations, which is approximately $414,000, or …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli Releases Analysis of Enacted State Budget

… Budget for State Fiscal Year (SFY) 2025-26 is projected to total $254 billion, a 5.2% increase in spending at a time when new federal actions on funding and policy may … that in the upcoming months New York will see challenges to the recently Enacted State Budget, according to a report …

https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budget

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… chargebacks and paid $128,603 for non-Authority costs in 2018. The Board did not adopt clear professional service … Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)

… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …

https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5

Opinion 92-11

… (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL FUNDS -- … Reserve (transfer by school district into reserve for property loss and liability claims) SCHOOL DISTRICTS -- … to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL MUNICIPAL LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-92-11

Cost-Saving Ideas: Using State Contracts to Acquire Goods or Services

… The procurement process goal is to obtain goods and services that are both high in quality and low in cost. The time and effort spent researching, soliciting and negotiating to …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-services

State Comptroller DiNapoli Releases School Audits

… the following school audits have been issued. Bay Shore Union Free School District – Procurement (Nassau County) … from auditing and approving these purchases. Springs Union Free School District – Payroll (Suffolk County) … in accordance with their collective bargaining agreement. Union Free School District of the Tarrytowns – Fixed Assets …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits

Rochester Academy Charter School – Purchasing (2013M-144)

… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period … approximately $3.3 million. Key Finding The School did not have sufficient Board-approved policies and procedures over …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144

West Buffalo Charter School – Student Enrollment and Billing (2013M-314)

… School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has seven … Ensure that proof of residence documentation is current and maintained on file for each enrolled student. …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314

University Preparatory Charter School for Young Men - Payroll (2023M-123)

… complete report – pdf] Audit Objective Determine whether University Preparatory Charter School for Young Men (School) … Determine whether University Preparatory Charter School for Young Men School …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123

State Agencies Bulletin No. 2251

… Purpose: The purpose of this bulletin is to notify agencies of the 2024-25 school year maximum … The purpose of this bulletin is to notify agencies of the 202425 school year maximum …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

State Agencies Bulletin No. 2351

… of this bulletin is to notify agencies of the 2025-26 school year maximum salary limit and pensionable overtime … (k) (6) (D) (ii) will increase to $350,000 for the 2025-26 school year for TRS Tier 5 plan participants. In accordance … update PayServ to reflect the Maximum Salary Limit for school year 2025-26. PayServ will automatically stop TRS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit

Real Property Tax Cap - School Districts

… Tax Cap Filers [pdf] Guidance Official Guidance from the State Education Department February 18, 2016 Advisory: Nassau … – Chapter 97 (Part A) [pdf] Summary [pdf] Overview of the State Comptroller’s Role Training on Property Tax Cap Reporting for School Districts Webinar On …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts