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Statistical and Information
… consists of statistical tables on revenues, expenditures and debt for each municipality, school district, fire district and joint activity in the State. This data is comparable to … Real Property Taxes (2000 - 2012) [Data in PDF and Excel] - Comprehensive statistics and pertinent …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… link between services provided and supporting revenues. The statement describes four categories of nonexchange … or sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange … (for example grants entered into voluntarily). The purpose of this bulletin is to discuss the Statement No. …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… with an approved Airport Layout Plan; port projects only located in Albany, Ogdensburg, Oswego and the Gateway …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programReal Property Tax Cap - School Districts Guidance
… Real Property Tax Cap School Districts Guidance …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… $56,909, including 37 assets with a total purchase price of $39,667 and 12 assets with a total estimated purchase price of $17,242 were not inventoried. Four IT assets …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentState Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… is generally meeting its obligations for ensuring that grant funds are appropriately allocated, auditors did … The Port Authority follows an Administrative Instruction (AI) that governs the disposition of real property, but the AI … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… Free School District – Website Transparency (Tompkins County) Although school district officials maintain a … officials did not establish adequate IT controls over physical IT assets and non-student user account access to the … totaling $134,449 were missing and 95 payment request forms totaling $66,149 either had no supporting documents or …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsExxon's Investors Call for Meaningful Climate Risk Plan
… the New York State Common Retirement Fund (Fund), and the Church of England, are calling on ExxonMobil to explain how … said Edward Mason, Head of Responsible Investment for the Church Commissioners. "We are delighted that the resolution … This is the second consecutive year that the Fund and the Church of England have co-filed the proposal along with …
https://www.osc.ny.gov/press/releases/2017/04/exxons-investors-call-meaningful-climate-risk-planRoslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… tracked IT equipment in an appropriate manner, they did not always appropriately inventory and safeguard IT equipment … IT devices that were missing either a serial number or tag number. The fixed asset report did not contain serial … devices. Without recording device serial numbers and asset tag numbers, officials cannot ensure that asset tags were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentComptroller DiNapoli Releases School Audits
… School District , Glen Cove City School District , Valley Stream Union Free School District #24 and the York Central … and did not show all devices assigned to employees. Valley Stream Union Free School District #24 – Leave Accruals and … School District Glen Cove City School District Valley Stream Union Free School District 24 and the York Central …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… estate taxes. According to a lease agreement, Wagner was only responsible for the payment of real estate taxes above …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… Uncategorized 30451 Case and Resource Tracking System (CARTS) Undistributed Taxes For temporary deposit of taxes and fees collected via DTF’s CARTS system. Personal Income Tax 30101 Personal Income Tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 96-19
… corporation may participate in a cooperation agreement only for the performance of those functions which it is … defined municipal corporation to include fire districts only for the purpose of agreements among two or more fire …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates
… files below contain real property tax levies, taxable full value and full value tax rates for local governments. Read the data … Find Information on Real Property Tax Levies Taxable Full Value and Full Value Tax Rates Below …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-ratesAccounting and Reporting Manual for School Districts
Accounting and Reporting Manual for School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-reporting-manual-for-school-districts.pdfDiNapoli Announces $1.2 Billion in New Commitments to State Pension Fund's Emerging Manager Program
… help strengthen the Fund’s overall investment strategy on behalf of the more than one million members and … an additional $300 million allocation to Bank of America Merrill Lynch Capital Access Funds for private equity investments and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-12-billion-new-commitments-state-pension-funds-emerging-manager-programDiNapoli: City of Troy's Finances in Precarious Position
… recent combined operating deficits in the city’s general, water and sewer funds have approached 1 percent of combined … revealed the financial condition of the city’s general and water funds declined over the last three fiscal years because … and timely financial records to enable the city to file annual financial reports with the Office of the State …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-city-troys-finances-precarious-position