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Real Property Tax Cap Information - Glossary
… Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… 1 and 2 governments and optional for phase 3 governments. Annual financial reporting to OSC is required by Article 3 of the General Municipal Law. … by local governments through filing of the Annual Update Document (AUD), and school districts by filing the …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Municipal Audits
… Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the … reported and that district money is safeguarded. Mastic Beach Fire District – Cash Disbursements (Suffolk County) The … Housing Authority Eggertsville Fire District Mastic Beach Fire District Town of Moira Town of Oxford and the Town …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases State Audits and Examinations
… (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in … An initial audit issued in July 2015 found that applicants for Mitchell-Lama-financed units who were next in line for a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Opinion 94-11
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … of a fire district generally may not expend district funds in connection with a celebration of the district fire … of a fire district may expend fire district funds in connection with a celebration of the district fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases Municipal Audits
… Clarendon , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… , City of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget … sentenced to a one-year conditional discharge. Village of South Glens Falls – Audit Follow-Up (Saratoga County) Of the … City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsArkport Joint Fire District – Treasurer’s Records and Reports (2025M-126)
… Arkport Joint Fire District (District) Treasurer record and report receipts and disbursements accurately and in a timely manner? Audit Period January 1, 2024 – … the Arkport Joint Fire District District Treasurer record and report receipts and disbursements accurately and in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/arkport-joint-fire-district-treasurers-records-and-reports-2025m-126SUNY Bulletin No. SU-326
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a Downstate … Location Stipend and must include the payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… for account code usage in the SFS: State Finance Law §8 prescribes that the State Comptroller shall operate, … by fund, by agency, by major program or purpose, by fiscal year of appropriation, by month of expenditure, disbursement, … to the legislature by the State Comptroller pursuant to §8 of the State Finance Law. State Finance Law §24 (1) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesSUNY Bulletin No. SU-303
… provides for a location adjustment to employees whose work site is New York City, Suffolk, Nassau, Rockland, … Location Stipend should be processed in Administration Pay Period 1L, paychecks dated 04/28/2021. Eligibility … the following criteria on 04/14/2021 (Administration PP 1L Pay End Date) are eligible to receive the Downstate Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-representedState Comptroller DiNapoli Releases School Audits
… District officials granted unnecessary permissions for changing student grades, assuming accounts and identities, …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Health Sciences Charter School – Procurement (2013M-211)
… Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, 2011, to May … Buffalo and is governed by a Board of Trustees. The School’s budgeted expenses for the 2012-13 fiscal year were … services such as janitorial services, school uniforms and kitchen supplies. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211DiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… continuously looking for new ways to beat the system, but my auditors are staying one step ahead of them," DiNapoli … rightfully theirs." To date, DiNapoli's office has paid out 4.9 million state tax refunds totaling $4.8 billion in … numbers and intentionally misstating deductions. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsVillage of Suffern – Budget Review (B19-6-3)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year are reasonable. Background The Village of Suffern, … Determine whether the significant revenue and expenditure projections in the …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Hempstead Union Free School District – Management of District Resources (2014M-253)
Hempstead Union Free School District Management of District Resources 2014M253
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral Palsy (UCP) on its … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … not-for-profit special education provider located in Utica, New York. UCP provides preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… State Comptroller Thomas P. DiNapoli today announced that financial information for more than 500 state and local public authorities is now available at Open Book New York http://www.openbooknewyork.com/ , a … dollars and assets,” DiNapoli said. “We’re working to open the books and let the public see public authorities’ …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomComptroller DiNapoli Releases Municipal Audits
… of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and … and did not deposit more than $740,000 of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2