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Real Property Tax Cap Information - Glossary
… taxes are included under the tax cap. Fees based on use of goods and services (such as water, charged by volume) are … the tax levy limit for that year, but not more than 1.5% of that limit. (Starts in second year of limit.) Coming Fiscal Year (CFY) - The fiscal year for …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryState Comptroller DiNapoli Releases State Audits and Examinations
… Supplies (Follow-Up) (2016-F-29) An initial audit issued in January 2015 determined that New York City School-Based … For example, 10 of the 11 SBHCs sampled had shortages in various medication categories with one school having an unexplained shortage of 2,712 hypodermic needles. In a follow-up, auditors found DOH has made progress in …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… (Treasurer) record and report financial transactions in a timely and accurate manner? Audit Period January 1, 2023 … treasurer should record and report financial transactions in a timely and accurate manner to enable informed … did not record and report all financial transactions in a timely and accurate manner. As a result, adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118State Comptroller DiNapoli Releases Audits
… been issued. State Education Department (SED): Volunteers of America – Greater New York Inc.: Compliance With the … not work in VOA-GNY's SED preschool programs. Department of Health (DOH): Medicaid Program: Improper Medicaid Payments … Medicaid payments were made for free vaccines and payments of the fee to administer the vaccines were not always …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0Statewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… new and renewed licenses in accordance with the State’s Alcoholic Beverage Control Law (ABC Law) and the related … regulate and control the manufacture and distribution of alcoholic beverages for the purpose of fostering and … wholesale distribution, and retail sale of all alcoholic beverages. A three-member Board of Commissioners …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsDiNapoli: 16 School Districts Designated in Fiscal Stress
… a category of stress for five or more years since SY 2013. Only four of these school districts were designated in fiscal …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-16-school-districts-designated-fiscal-stressXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… are characterized by the following traits: The provider government (Federal or State) requires the recipient … nonexchange transactions may be governments (Federal as a provider, State and local) or nongovernmental entities. These … the following characteristics: They are not imposed on the provider or the recipient; and The eligibility requirements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsState Comptroller DiNapoli Releases State Audits
… SED preschool cost-based programs. Department of Health (DOH): Optimizing Medicaid Drug Rebates (2017-F-9) (Follow-Up) An initial audit determined DOH had overlooked multiple sources of drug rebate revenue … during the audit period. In a follow-up, auditors found DOH made progress in addressing the problems identified in …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… with district personnel and inspection of certain documents related to the issues identified in the initial … with district personnel and inspection of certain documents related to the issues identified in the initial … interviews with BOCES personnel and inspection of certain documents related to the issues identified in our report. …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1937
… State Agencies Bulletin No 1937 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1937-new-overtime-earnings-codes-overtime-eligible-employees-publicEconomic and Demographic Trends – 2022 Financial Condition Report
… benefits through the third quarter of the year. Idaho ranked first with an increase of 9.6 percent. With …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Merritt 7, Norwalk, CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lincoln – Disbursements (Madison County) The board and former supervisor did not ensure that disbursements were adequately supported … than the board. In addition, 13 claims, totaling $23,116, did not contain sufficient supporting documentation. Lastly, …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: 2020-21 Tax Revenues $3 Billion Over Projections
… 2020-21 totaled $82.4 billion — $3 billion higher than forecast by the state Division of the Budget (DOB) in the … (latest projections), and $6.8 billion higher than forecast in May 2020 (initial projections), according to the … which was $1.5 billion higher than the most recent forecast; $918 million in payments were made to eliminate all …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-2020-21-tax-revenues-3-billion-over-projectionsContact the Division of Local Government and School Accountability
… technical assistance. Email: [email protected] Regional Offices Technical Assistance is available at any of our Regional Offices [pdf] Binghamton Regional Office State Office … Counties Rochester Regional Office The Powers Building, 16 West Main Street, Suite 522, Rochester, NY 14614-1608 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityParticipation in the Program – Contribution Stabilization Program
… appear on their invoice. To elect to participate in the Contribution Stabilization Program (CSP), you must complete … and you would not be able to amortize your annual pension contribution unless you elect to participate in the CSP. If … How NYSLRS employers can join or withdraw from the Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/csp/participation-programState Agencies Bulletin No. 1998
… affected, excluding SUNY (except Agency Code 28990), CUNY, and Departments 04XXX and 21XXX (except 21400, 21450, and 21600). Background To correctly calculate split payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionForms and Publications
… security/cash item you are requesting to claim. Change of Address Form - Use this form if your address has changed after you submitted a claim. Estate Hold … and reporters of unclaimed funds including Change of Address Form and Extension Request Form …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: SUNY Downstate Paid Consultant's Questionable Hotel and Dining Tabs
… the allowable U.S. General Services Administration and New York state dinner rates; An alleged ‘travel expense’ of $32,500 for a management software license; and Transportation expenses totaling $33,203, nearly …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-suny-downstate-paid-consultants-questionable-hotel-and-dining-tabsComptroller DiNapoli Releases State Audits
… whom were not SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety … for the Two Fiscal Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and … $20.3 million and $18.9 million, respectively, and that DMV is reporting its assessable expenses accurately. However, …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-audits