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Real Property Tax Cap Information - Glossary
… Ad Valorem Taxes – Taxes based on property value used to fund general government … local governments are permitted to increase their real property tax levies. Either two percent or inflation, … value from the prior roll resulting from new construction, property annexed from another assessing unit, and the …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… have a fiscal year ending on May 31. The 2018 scores are the most recent round, which also includes the 17 … score which ultimately drives final classifications. For the fiscal year ending 2018, the cities of Amsterdam … as “susceptible to fiscal stress.” The fiscal stress scores also show that in 2018: Five villages moved out of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdDiNapoli: Local Sales Tax Collections Jump for Third Year
… Local sales tax collections continued to climb in 2018, growing for the third year in a row, according to a report released today by State … “Local sales tax collections grew at a faster pace in 2018 than in recent years, boosting local revenues,” … Local sales tax collections continued to climb in 2018 growing for the third year in a row according to a …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-local-sales-tax-collections-jump-third-yearDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… on 10 ten counts of wire fraud and arraigned before Judge Daniel J. Stewart in the United States District Court for the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… in restitution, State Comptroller Thomas P. DiNapoli, Oswego County District Attorney Anthony J. DiMartino, Jr., … and ensuring Emmons was held accountable.” “The Oswego County District Attorney’s office thanks the New York … continue to partner with the Comptroller’s Office and the Oswego County District Attorney’s Office to hold those who …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyDiNapoli: Potsdam Audit Finds Missing Court Funds
… and one count of falsifying business records in the first degree, a class E felony. “On the surface, the court’s … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/potsdamjc.pdf DiNapoli … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 91-4
… the conveyance of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire … whether fire apparatus of a village could be transferred, for nominal or no consideration, to a newly-formed joint fire … authorize the transfer of village firefighting apparatus, for nominal or no consideration, to a newly-formed joint fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-4Comptroller DiNapoli Releases School Audits
… audits of the Chenango Forks Central School District , Hamburg Central School District , Lackawanna City School … recurring revenues to finance recurring expenditures. Hamburg Central School District – Capital Project (Erie … audits of the Chenango Forks Central School District Hamburg Central School District Lackawanna City School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his … A Syracuse man who stole nearly $22000 in pension payments sent to his …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksComptroller DiNapoli and Attorney General Schneiderman Announce Three Arrests in $200,000 Contract Fraud
… revealed that almost immediately after receiving their first contract, the Angelillos started submitting false bills … filing a complaint online at [email protected].ny.us; or mailing a complaint to: Office of the State … Investigations Unit, 110 State Street, 14th floor, Albany, NY 12236 or the Attorney General’s Office at 1-800-996-4630. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-and-attorney-general-schneiderman-announce-three-arrests-200000-contract-fraudDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… fraud and I thank Broome County District Attorney Battisti for partnering with us to ensure she was brought to justice.” … Joy LaBarr marks a significant step towards accountability for her actions. LaBarr stole her deceased father-in-law's … Burnett was alive but was unable to personally come to the phone because he was hard of hearing. She then inquired about …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… and informed them that a pension beneficiary, Shirley Conklin, had died on July 3, 2018, and all payments should … NYSLRS that no death certificate had been issued for Conklin’s death, just a police report. After Conklin’s death, she continued to receive both monthly NYSLRS …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe … are the most notable statutes for account code usage in the SFS: State Finance Law §8 prescribes that the State … and by the same level of detail as is contained in the appropriations bills enacted for the fiscal years …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesDiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Total … aid to offset lower than anticipated receipts from Video Lottery Terminals, $448.8 million higher than the most recent …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… to the State and requires the State to use the resources in accordance with specified purposes and/or time … and The eligibility requirements must be fulfilled in order for a transaction (except for providing cash or other assets in advance) to occur. Eligibility requirements for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsDo We have Your Money? Nearly $200 Million Returned to New York State Residents This Year
… a map of unclaimed funds owed to New Yorkers by county and region. Learn more about Unclaimed Funds . Date Event Location County Finger Lakes Region June 5 5:00pm-8:00pm June 6 10:00am-8:00pm Sulphur … York Hamilton Hudson Valley Region June 6 11:00am-6:00pm River Festival Cornwall-on-Hudson Donahue Park …
https://www.osc.ny.gov/press/releases/2015/06/do-we-have-your-money-nearly-200-million-returned-new-york-state-residents-yearExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Local Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively … ttps://www.osc.state.ny.us/localgov/pubs/research/growth-in-local-sales-tax-collections-second-half-2019.pdf Find out how … Overall growth in local sales tax collections statewide in 2019 was relatively …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsCost-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 effort spent researching, soliciting and negotiating to obtain goods and services may not always result in the … purchase goods and services under existing State contracts to reduce duplicative contracting efforts and potentially …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-using-state-contracts-acquire-goods-or-servicesIndividuals with Disabilities Education Act – Federal Funding and New York
… allowable expenses. The President has ordered the eventual closure of the federal Department of Education. The full …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/individuals-disabilities-education-act