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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 … qualified New York State homeowners for increases in local property taxes on their primary residences. To receive the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditComptroller DiNapoli Releases School Audits
… his office completed audits of the Chazy Union Free School District , Dobbs Ferry Union Free School District , …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… for the town-wide and town-outside-village general funds and $493,000 for the town-wide and town-outside village highway funds. Key Findings The financial condition of the Town’s … year and ensure that appropriations are available before funds are expended. Conduct a thorough and deliberate audit …
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
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York State, New York City and their major public … upon execution of all project approvals required by law. The collection and release of this information by the …
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)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations … Town of Monroe Water System Accountability and Electricity Cost Savings 2012M227 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Compliance With Payment Card Industry Standards
… standards. Our audit scope covered the period November 7, 2018 through May 2, 2019. About the Program CUNY – the …
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
… due for parking violations. This audit covered the period from January 1, 2014 to February 4, 2019. About the Program … For some fines, DOF was unable to document that the required Pre-Penalty Notices, Notices of Impending Default … Affairs for their assistance in collecting the amounts due from each country. … To determine whether the New York City …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesDowntown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… of the downtown Ithaca area. The DIA is governed by a 24-member Board of Directors (Board) which comprises 10 … not provide proper oversight of the disbursement process by monitoring the use of his signature stamp and the work performed by individuals who performed incompatible financial duties, …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … upon execution of all project approvals required by law. The collection and release of this information by the …
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 … $ 1,345,292 $ 12,745,492 $ 15,326,343 Payments to suppliers (2,725,349) (365,137) (3,090,486) (2,812,238) Payments to employees (3,360,055) (750,828) (4,110,883) (4,209,688) …
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 City and their major public … upon execution of all project approvals required by law. The collection and release of this information by the …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterExamples from GASB Statement 34 - Statement of Activities
… by permission. Program Revenues Net (Expense) Revenue and Changes in Net Assets Functions/Programs Expenses Charges for Service Operating Grants and Contributions Capital Grants and … ----- Property taxes, levied for debt service 4,726,244 ----- 4,726,244 ----- …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-activitiesOpinion 95-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to purchase exercise equipment) INSURANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Agencies Bulletin No. 990
… with instructions to pay the Firearms Training and Safety Incentive Program payment. Affected Employees PS&T Unit … Additional Earnings: $200 End Date 3/31/11 Goal Balance Leave Blank (will be populated by the system when paid) Tax … Questions about payment processing may be directed to the Payroll Audit mailbox. … To provide agencies with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/990-pef-firearms-training-and-safety-incentive-programCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over the … that for 2011 it collected $104,871 and disbursed $99,143 to crime victims and $5,728 to the County for related surcharges. Key Findings Written …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsFire Safety (2015-MS-1)
… [read complete report - pdf] We also released ten letter reports to the … fire safety of buildings) within their jurisdictions for the period January 1 through December 31, 2013. … Finally, 54 (56 percent) did not conduct the required number of evacuation drills. Five municipalities …
https://www.osc.ny.gov/local-government/audits/city/2015/05/27/fire-safety-2015-ms-1Selected M/WBE Purchases by Various Facilities
… Purpose To determine whether Department purchases from one vendor, American Indian Women Incorporated (AIW) complied … and safety equipment) through AIW, a registered M/WBE vendor. These purchases were for relatively low dollar … and that AIW is a legitimate, qualified M/WBE vendor certified by New York State. AIW served as an …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesOpinion 89-43
… by an appointive office. Town Law, §174(2) provides for the election of a fire district treasurer for a term of three years. While the office of treasurer, … we note that Town Law, §176(2-a) sets forth a procedure for the conversion of the office of treasurer into an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State … DiNapoli released the following statement today after the Asset Owners Disclosure Project named the New York State …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskOpinion 88-62
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent …
https://www.osc.ny.gov/legal-opinions/opinion-88-62