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DiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… component of which are office buildings , are expected to increase by 11.7% in FY 2023, reaching levels just short … 8%, allowing the city’s total overall market values to grow by nearly 8.2% and exceed pre-pandemic levels. “The … in property taxes in FY 2023. Given the tentative increase to taxable assessed values of more than 8%, city revenues are …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleTown of Gorham – Budgeting (2023M-181)
… Use historical trends and/or other known factors to develop and adopt annual budgets that contain more … revenue and expenditure estimates. Develop a plan to reduce the amounts of excessive unrestricted fund balance … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181XII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. … succeeded by the New York State Commission on Ethics and Lobbying in Government, regarding supplier reward programs. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesOpinion 92-3
… or receiving gifts unconstitutionally vague as a basis for criminal prosecution). Whether the loan constitutes a gift … that contract with the town. Finally, we note that the courts of this State have held public officials to a high …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 2000-4
… a termination pay program where: the program is to provide an incentive to certain employees to separate from service, … bargaining, a termination pay program designed to provide an incentive to certain employees to terminate their … more years of service with the district would be offered an opportunity to participate in the program. The employees …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Comptroller DiNapoli Releases School District Audits
… professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli Releases Municipal Audits
… Water District , Town of Poland and the Town of Porter . “In today’s fiscal climate, budget transparency and … – Leave Accruals (Dutchess County) Internal controls in the payroll department were generally operating … fee waivers and billing adjustments were generally made in accordance with district policies and properly authorized …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsWyandanch Union Free School District - Budget Review (B19-7-1)
… the $47.1 million estimated revenues and $22 million property tax levy are insufficient to finance the $78.2 million in … it would need to levy an additional $9 million in real property taxes. Key Recommendations Pay careful attention to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Opinion 97-25
… a sign maker who has been found to have drawn sketches of signs for applicants to annex to their applications to the … applications, the board member constructs and installs the signs for the clients under the approved application. We … compensated for the construction and installation of the signs. Under these circumstances, you ask whether the town's …
https://www.osc.ny.gov/legal-opinions/opinion-97-25State Agencies Bulletin No. 1238
… When updating the retirement records, please be sure to re enter the employees’ election date. Questions Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1238-tier-6-retirement-contribution-rate-changesCUNY Bulletin No. CU-313
… for at least 100 workdays from June 1, 2007 to November 30, 2007. $294.00 Campus Peace Officer (Full-time) Campus … Officer (Hourly) Be in Active pay status for at least 522 hours from June 1, 2007 to November 30, 2007. $294.00 Campus Security Assistant (Full-time) Be in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceOversight of International Offices
… Turkey. ESD still has foreign representatives operating in Canada, Israel, South Africa and the United Kingdom. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Agencies must use the correct Obligation Date and Accounting Date. The Obligation Date is used in the accrual and modified accrual bases of accounting and … Agencies must use the correct Obligation Date and Accounting Date …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchersMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated … To determine whether the costs submitted by The Kelberman Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualFamily and Educational Consultants – Compliance With the Reimbursable Cost Manual
… certain expenses reported on FEC’s CFRs for the two fiscal years ended June 30, 2014. About the Program FEC is an … on its CFRs for the preschool Special Education Itinerant Teacher services (referred to as the Program) that it … charged directly to the Program, and $22,104 for one teacher who did not work in the Program; $47,273 in agency …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualDiNapoli Report Highlights Local Government Reliance on Federal Aid
… State Comptroller Thomas P. DiNapoli issued a report today detailing the impact of federal aid on New York's municipalities and school districts. In 2015, … New York City schools (6.5 percent), other cities in the state (5.7 percent), other school districts (4.1 percent), …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-report-highlights-local-government-reliance-federal-aidOpinion 91-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit … Ministerial pre-audit functions, such as checking for mathematical accuracy, may be delegated by town board … certain ministerial "pre-audit steps", such as checking for mathematical accuracy. We expressed the opinion that …
https://www.osc.ny.gov/legal-opinions/opinion-91-43School of Professional Studies – Procurement Card and Travel Card Purchases
… and CUNY purchasing guidelines applicable to Procurement Card and Travel Card purchases. The audit covers the period April 1, 2009 … (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has grown to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesDiNapoli: Greenburgh-Graham Union Free School District Superintendent and Former Security System Specialist Arrested on Corruption Charges for Stealing School Funds
… Degree in the Town of Greenburgh Justice Court before Judge Erin McGoey. Their next court date i s June 26 in …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-greenburgh-graham-union-free-school-district-superintendent-and-former-security-system