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DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… office as abandoned property after five years of dormancy. In State Fiscal Year 2017-18, more than $11.6 million from … rebates to disclose whether those rebates will be issued in the form of a gift card and whether any fees will apply to … office is currently holding more than $15.5 billion in unclaimed funds from uncashed checks, bank accounts, …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonState Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsGASB Statement 87, Leases
… GASBS 87 A lease is a contract that transfers the right to use another entity’s asset (the underlying asset) for a … buildings, vehicles and equipment. GASB 87 Does Not Apply to: Contracts that transfer ownership of an underlying asset to the lessee by the end of the contract, and have no …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesTravelers Checks and Money Orders – Non-Banking Organizations
The following information corresponds to Section 1309 of New York’s Abandoned Property Law.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/travelers-checks-money-orders.pdfOpinion 92-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … the court. 5. By court order rendering a final judgement on the merits in favor of the owner. 6. By a court order of … should consult with the county attorney for advice on the degree of proof which would be acceptable. Whatever …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Three Town Fire District - Board Oversight of Financial Activities (2018M-106)
… insurance premiums totaling $43,334 that included coverage for property and equipment not owned by the District. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/09/07/three-town-fire-district-board-oversight-financial-activities-2018m-106Pine Valley Central School District - Financial Management (2019M-35)
… Findings The Board overestimated appropriations by a total of almost $3.2 million (7 percent) over a three-year period. As of June 30, 2018, surplus fund balance totaled $2.4 million, 15 percent of the 2018-19 budgeted appropriations, exceeding the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/pine-valley-central-school-district-financial-management-2019m-35Cattaraugus County – Court and Trust Funds (2014M-85)
… Purpose of Review The purpose of our review was to examine the County’s controls to safeguard and account for court and trust funds for the … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… codes and State rules and regulations. A DHCR Housing Management Representative (Management Representative) is assigned to each development … and is responsible for supervising and evaluating the management of their assigned projects, and for recommending …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDetermination of Residency for Tuition Purposes
… is the largest comprehensive system of public education in the nation, comprising 64 institutions (four of which are … State support totaling $3.6 billion and over $1.6 billion in tuition and fees. Approximately 50% of undergraduate … remaining applications are processed through the campus. In contrast, all graduate applications are processed directly …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesCapital Asset Management
… Objectives To determine whether the Office of General Services is … overseeing selected State agencies and related entities to ensure that they have proper inventory controls in place …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementLong Island Experienced Gains in Farms and Farmland
… supply system. This is especially true on Long Island. It was the only region in the state to see the numbers climb … the 2022 USDA Agriculture Census released this year. It provides a comprehensive breakdown of farming across … While the state has adopted programs to protect farmland, it should continue to evaluate the efficacy of these policies …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-long-islandHerkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-county-2017-herkimer.pdfStatewide Local Sales Tax Collections Decline 5.2 Percent in October
Statewide Local Sales Tax Collections Decline 5.2 Percent in October
https://www.osc.ny.gov/files/local-government/publications/2020/excel/local-sales-tax-collections-monthly-and-quarterly-collections-region-october-2020.xlsxLocal Sales Tax Growth in 2017 Highest in Four Years
Local Sales Tax Growth in 2017 Highest in Four Years
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-2017-highest-in-four-years.pdfThree Years of the Tax Cap – Impact on School Districts
Three Years of the Tax Cap – Impact on School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/schooldistricttaxcap0215.pdfMonthly and Quarterly Local Sales Tax Collections by Region - 2020
Monthly and Quarterly Local Sales Tax Collections by Region - 2020
https://www.osc.ny.gov/files/local-government/publications/excel/local-sales-tax-collections-monthly-and-quarterly-collections-region-2020.xlsxLocal Sales Tax Collections Drop Over 32 Percent in May
Local Sales Tax Collections Drop Over 32 Percent in May
https://www.osc.ny.gov/files/local-government/publications/excel/local-sales-tax-chart-2020-monthly-collections-region-may-update.xlsxLocal Sales Tax Collections Increased by 1.6 Percent in 2024
Local Sales Tax Collections Increased by 1.6 Percent in 2024
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-annual-report.pdfDetermining Tax Liability of Maintenance Deductions
Attachment from State Agencies Bulletin P-905
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-905-attachment.pdf