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Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… the CAMA system did not always include the user ID of the official requesting the change or the official executing the change. Key Finding We found that DOF …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followNYS Comptroller DiNapoli Seeks Answers From Companies on Sexual Harassment and Racial Discrimination
… or harassment or discrimination based on race, religion, sex, national origin, age, disability, gender identity, or … as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2022/02/nys-comptroller-dinapoli-seeks-answers-companies-sexual-harassment-and-racial-discriminationDiNapoli: SED Oversight of Career Training Programs Falling Short
… the state median of 256. During the 2018-19 school year, only 13 percent of students were enrolled in programs that …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortState Comptroller DiNapoli Releases Audits
… (FRE) and victim assistance program (VAP) grants were made only to eligible victims and for eligible victim services. …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsDiNapoli: 33 School Districts Reported in Fiscal Stress
… The report also noted that the Southern Tier was the only region with a decrease from the previous school fiscal …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressFarmland Protection Program
… and Market's (AGM) Division of Land and Water administers grant funding for the Program through: Farmland Protection … AGM established a maximum award amount of $2 million per application for grants. AGM establishes specific criteria in … funding. AGM officials review and approve applications for grant projects in the order they are submitted. AGM must …
https://www.osc.ny.gov/state-agencies/audits/2025/07/02/farmland-protection-programOpinion 2001-6
… Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire department use) INSURANCE … tax monies to purchase a personal computer, facsimile machine and refrigerator for fire department use. You ask … tax monies to purchase a personal computer, a facsimile machine and a refrigerator for department use. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6IV.3.C Federal Receipts – IV. Accounting Codes - Uses and Descriptions
… Various Miscellaneous Federal Operating Grants Click here to download the table below as a Microsoft Excel file . Reporting Class SFS Account … Fund Payments Guide to Financial Operations REV. 01/13/2026 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3c-federal-receiptsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released … and additional costs. For example, during an accessibility project to install elevators and make a platform comply with …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysPine Plains Central School District – Lead Testing and Reporting (S9-25-18)
… needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 … Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary … needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health Law and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/pine-plains-central-school-district-lead-testing-and-reporting-s9-25-18All-Agency Contract Evaluation System
… determine whether Metropolitan Transportation Authority (MTA) Capital Construction is monitoring and evaluating its … satisfactory. In addition, we sought to determine whether MTA officials are reviewing and using the ACE ratings prior … guidance for rating common situations for ACE components. Update the Procedures to implement a clear process on how to …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-systemOpinion 98-10
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Pre-emption (funding town … streets) -- Repairs (by town of village streets) -- Snow Removal (by town on village streets) VILLAGE LAW, … scheme in the field of highway funding, including how towns are to budget and raise money for highway …
https://www.osc.ny.gov/legal-opinions/opinion-98-10State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation … and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The library's fund balance policy does not address the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… Fund) plans to vote against all board directors standing for re-election at companies that have no women on their … members of the board's governance committee standing for re-election. DiNapoli also announced agreements with four … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsState Agencies Bulletin No. 1377
… 19th, 2015 : Interface File Layouts impacted (SUNY & DEC only) Inbound: NHRP521 - One Time Distribution Interface - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1377-new-york-state-payroll-system-payserv-conversion-statewide-financial2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportOpinion 2006-3
… [Inf Opns] 11, supra ). 3 The inquiry refers to the town “highway fund” as a potential repository of the franchise fees. Highway Law §141 provides that the town highway superintendent’s annual budget estimate of …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3Citizens' Guide to Local Budgets
Citizens' Guide to Local Budgets
https://www.osc.ny.gov/files/local-government/publications/pdf/LocalBudgetGuide2010.pdfAFR - Notes to Financials Template
Office of the New York State Comptroller, Annual Financial Report, Notes to Financials Template
https://www.osc.ny.gov/files/local-government/required-reporting/docs/notes-financials-template.docxNotice to Chief Fiscal Officers
Important Changes to the Annual Financial Report (AFR) 2023
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/notice-cfos.pdf