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Selected Controls Over the Property Tax Assessment Process
… using income and expense data reported by those or similar rental properties. DOF acquires income (e.g., rent from conventional rental units) and expense (to maintain and operate property … on a daily basis such as fuel, insurance) data for most rental and other income producing properties through annual …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) but there are significant concerns over funding from Washington and … New York Citys adopted $1197 billion fiscal year FY 2026 budget is currently balanced including …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growOpinion 89-64
… board of trustees is considering the purchase of a certain parcel of unimproved real property within the village/town and the development rights of an adjoining parcel owned by the same party in order to preserve the … public funds may be expended. That section authorizes any county, city, town or village, after due notice and public …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Amherst Central School District , Friendship Central School District , Harrisville Central School District , Oswego County Board of Cooperative … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… not disbursed these funds in a timely manner in accordance with the policy. As of July 2013, the balance in the victims’ …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsOpinion 93-27
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce townwide taxes in the area of the town outside villages. A town may not …
https://www.osc.ny.gov/legal-opinions/opinion-93-27State Comptroller DiNapoli Releases School Audits
… , Gorham-Middlesex Central School District , Lindenhurst Union Free School District , Manchester-Shortsville Central … district’s needs. Lindenhurst Union Free School District – Credit Cards (Suffolk County) District officials need to … established to govern the issuance and use of district credit cards. During the audit period, the district had two …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsNorth Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… Background North Country Community College is located in Essex County and is governed by the Board of Trustees, … Findings The Bursar’s Office did not grant tuition waivers in accordance with the provisions of the College’s collective bargaining agreements, resulting in $54,364 in waivers being granted to ineligible individuals …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… The state Department of Environmental Conservation (DEC) is not doing enough to ensure rechargeable batteries are … New York’s environment, public health and safety at risk. DEC has to start monitoring compliance with the law, and … of a six-alarm fire on a trash barge in December 2021. DEC is responsible for enforcing the 2010 New York State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsRemsen Central School District – Fund Balance and Reserves (2015M-306)
… Boonville and Forestport in Oneida County and the Towns of Ohio and Russia in Herkimer County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/remsen-central-school-district-fund-balance-and-reserves-2015m-306Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… Comptroller Thomas P. DiNapoli. Through 2023, the foreign-born labor market grew 18.5% since 2015 nationally, while New … Still, in 2023, New York City’s 1.8 million foreign-born workers made up 44.3% of its total labor force, more … workers,” DiNapoli said. “Many industries rely on foreign-born workers to keep businesses going, but we’ve seen a …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … District – Financial Management (Westchester County) The board and district officials did not effectively manage the district’s fund balance and reserves. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Containing Employee Health Insurance Costs
… the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage … (including retirees but not dependents) must be at least 2,000. Other requirements include establishing a governing … for non-smokers, walking programs and employee health fairs. Employee awareness – This includes offering incentives …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsTown of Lewis – Records and Reports (2025M-17)
… and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Oversight of International Offices
… ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key Findings ESD …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent employment in any plan-eligible … you speak with a NYSLRS representative to discuss the impact of changing your retirement plan on your … current and the new plans that you will want to consider. For example: Contribution rates are higher in these plans. In …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planState Agencies Bulletin No. 1994
… hourly, and per diem employees in CSEA, PEF, DC-37, GSEU, Council 82, PBANYS, NYSCOPBA, UUP, PBA, NYSPIA, and those … to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1994-2022-extension-military-and-training-leave-benefits-and-stipendsCharlotte Valley Central School District – Financial Condition (2013M-232)
… the District’s financial activities for the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley … the operating surpluses in 2008-09 and 2009-10 (totaling $1,155,011). This resulted in the unexpended surplus fund … 4 percent statutory limit, at 10.61 percent in 2007-08, 5.11 percent in 2008-09, 12.04 percent in 2009-10, and 4.05 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Opinion 2005-4
… Reserve Funds (referendum requirement for transfer to employee benefit accrued liability reserve fund) -- … 6-p; EDUCATION LAW §§1804(6)(c), 1951: A BOCES is subject to the permissive referendum requirements of General … into an employee benefit accrued liability reserve fund. To comply with the permissive referendum requirements, a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-4