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Selected Controls Over the Property Tax Assessment Process
… Background The New York City Department of Finance (DOF) is responsible for assessing all real property throughout the City – … and mass updates in CAMA, there was no record of the official that requested the script. Therefore, DOF is unable …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOpinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of … may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes from a public …
https://www.osc.ny.gov/legal-opinions/opinion-99-6American Academy of Pediatrics, District II
… Unit, we examined select payments the Department of Health (Department) made to the American Academy of Pediatrics, District II (AAP) under contract C028275.After … Key Findings To date, we found that the Executive Director of AAP falsely certified and submitted to the Department 16 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… position as clerk. “My office continues to work closely with law enforcement to ensure local officials who abuse … position and steal public money will be held accountable for their wrongdoing,” DiNapoli said. “I thank District Attorney Carnright and the State Police for …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsAccounts Payable Advisory No. 70
… will coordinate with the contact person to identify a solution to process the “Return to Agency” payments. If an …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/70-producing-checks-emergency-eventControls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation (Department) has established adequate … sound transportation system. The Department is composed of 11 regional offices across the State, of which 10 operate repair shops responsible for the … To determine whether the Department of Transportation has established adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more … checking account and a savings account and had an average of approximately $530,000 in available funds to invest each month. The elected five-member Board of Fire Commissioners (Board) governs the District and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Opinion 88-30
… or statutory amendments that bear on the issues discussed in the opinion. WATER DISTRICTS -- Assessments (properties … property owners to connect to a district water system in the proper exercise of its police powers. (2) The costs of … raised by user charges, a charge upon all the properties in the district. This is in response to your inquiry …
https://www.osc.ny.gov/legal-opinions/opinion-88-30Division of Housing and Community Renewal Bulletin No. DH-109
… above exclude additional salary factors. Dues amounts for part-time, annual salaried employees are calculated based on the employee’s part-time percentage. Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseTown of Union Vale - Payroll (2018M-31)
Determine whether Town officials established adequate policies and procedures over payroll leave and health insurance payments
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31Compliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established under Jonathan’s Law. This … of the investigation or the written request, whichever is later. OMH operates 24 psychiatric centers across the … To determine whether the Office of Mental Health is complying with the requirements established under …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawCUNY Bulletin No. CU-261
… automatic processing of increments and provide agencies with related instructions. Affected Employees CUNY … automatic processing of increments and provide agencies with related instructions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006New York’s Economy and Finances in the COVID-19 Era
… comparatively low wages, lost 93,000 jobs, one in every 10 of its previous total. By contrast, finance and insurance … Financial Activities -37.9 -5.2% $191,494 Information -10.6 -3.9% $135,963 Source: NYS Department of Labor …
https://www.osc.ny.gov/reports/covid-19-september-30-2020DiNapoli: Financial Viability of OTBs in Jeopardy
… New York’s Off-Track Betting (OTB) corporations are at risk of financial insolvency due to the impact of major revenue decreases and escalating costs, according to … $1.2 billion, or 24 percent, during the five-year period of 2009-2013 compared to the previous five-year period. …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyDiNapoli Releases Executive Budget Report
… state-supported debt outstanding will increase by nearly $10 billion, or 19.6 percent, over five years to $60.8 billion … employees – 28,000 State University of New York (SUNY) and 10,000 non-SUNY State employees, at a projected cost of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportOrange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor … July 29, 2015. Background Orange County has a population of approximately 374,500 and occupies an area of 812 square …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Affordable Home Ownership Development Program
… stimulate the development, stabilization, and preservation of New York communities. Individual grants of up to $40,000 per dwelling can be provided to eligible … eligibility. The annual income and liquid assets of recipients must be below the limits stipulated in the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programDiNapoli: 59 School Districts in Fiscal Stress
… districts have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … Valley (15 percent); Long Island (15 percent); and Central New York (15 percent); Fiscal stress designations changed for … later this year. The monitoring system does not score New York City. For a list of school districts in fiscal …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli: Fewer Counties Exceeding Tax Cap
… The number of counties overriding New York’s property tax cap has … levy increase has remained at or below 2 percent in each of the past four years. “Counties are holding the line on … beginning in 2012, limits tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-fewer-counties-exceeding-tax-capState Agencies Bulletin No. 1984
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2021 Form W-2. Affected … in the same company during the year, for example, State of New York (NYS) or City University of New York (CUNY), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021