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Property Tax Freeze Credit
… objective of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by … the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … property is located must comply with the New York State Property Tax Cap. The Office of the State Comptroller (OSC) …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditState Comptroller DiNapoli Releases Municipal Audits
… issued. Fort Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s … Walker Fire District – Pumper Truck Procurement (Monroe County) The board did not procure a $748,676 pumper truck in …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… disbursing a check. Ensure that the Executive Director’s monitors the use of his signature stamp. Segregate …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252X.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… Vendor Management Unit (VMU) for a new Special Use Vendor ID to use in the Statewide Financial System (SFS). Only the VMU can establish a Special Use Vendor ID Number. When a Business Unit determines a need for a Special Use Vendor ID, it should: Complete the New York State Special Use Vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Compliance With Payment Card Industry Standards
… sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … facility management, and IT security, including credit card payment processing. All industries that accept credit … penalties, as well as lose the ability to accept credit card payments. CUNY colleges accept credit cards as a method …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… During fiscal years 2017 and 2018, DOF processed about 20 million summonses with a total value of $901 million and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of … balance of $12,600 at the end of 2012. This decline in fund balance was caused by the Board not adopting …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryDiNapoli Releases Bond Calendar for Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a … tentative schedule for the planned bond sales for New York State, New York City and their major public authorities … and $5.08 billion during the third quarter of 2020. The State Comptroller’s office chairs the Securities Coordinating …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-releases-bond-calendar-third-quarterTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… process for tapping permits. Periodically conduct energy price comparisons and seek competitive quotes to ensure that … the Town is purchasing needed electricity at the lowest price. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Comptroller DiNapoli Releases School Audits
… his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , Haldane Central School District , Randolph … District , Saranac Central School District and the South Seneca Central School District . “In an era of limited …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2DiNapoli Releases Bond Calendar for Fourth Quarter
… time. The anticipated sales in the fourth quarter compare to past planned sales of $5.06 billion during the third … was created by gubernatorial executive order primarily to coordinate the borrowing activities of the state, New York … scheduled at the request of the issuer and done pursuant to their borrowing programs. A new schedule is released every …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-releases-bond-calendar-fourth-quarterExamples from GASB Statement 34 - Statement of Cash Flows
… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002 Business-Type …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York … and done pursuant to their borrowing programs. A new schedule is released every quarter and updated as necessary. The schedule is released by the committee to assist participants …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… 104,925 989,832 22,464 Special Item - gain on sale of park land 2,653,488 ------ 2,653,488 ----- Transfers … Examples from GASB Statement 34 Statement of Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesFocus on Identity Theft
… URL beginning with “https” (rather than “http”) and a lock icon near browser location field. Don’t click on links …
https://www.osc.ny.gov/reports/focus-identity-theftCity of Amsterdam – Budget Review (B25-5-5)
… an independent evaluation of the Citys proposed budget for 202526 …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… fund on addressing climate issues. "Climate change is one of the greatest threats to the long-term value of global investors and the Paris Agreement is our best hope …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskState Agencies Bulletin No. 2357
… purpose of this bulletin is to inform agencies of the July 2025 Increase to Hazard Duty Pay. Affected Employees: Employees designated as M/C … an increase to Hazard Pay for M/C employees effective July 2025 who currently receive HZ5 (Hazard Duty MC Straight Time) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2357-july-2025-increase-hazard-duty-pay-employees-designatedElectronic Fund Transfer Instructions
… when sending an ACH, Book Transfer, CHIPS, EFT, or Federal Wire payment to the New York State Office of … the company name of the holder. FEIN – Required . Company Federal Employer Identification Number. Payment Type – The … information when sending an ACH Book Transfer CHIPS EFT or Federal Wire payment to the New York State Office of …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructions