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Training Resources for State Agencies and Employees
View training materials and ondemand videos for classes presented by the Office of Operations
https://www.osc.ny.gov/state-agencies/trainingCity of Yonkers – Budget Review (B24-6-6)
… its proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for … determined the City’s proposed budget: Continues to rely on $87.9 million in nonrecurring revenue, such as appropriated fund balance, one-time State funding and sale of property, to finance its …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … used district computers to access websites, such as shopping, entertainment, personal email, online gaming and …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… Fiscal Responsibilities Audit Follow-Up (Steuben County) The follow-up review was limited to interviews with … were deposited in a timely manner. Town of Putnam – Accounting Records and Reports (Washington County) The … and find commonly requested data. Pursue a Career in Public Service: We’re Hiring The Office of the State …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… disable 34 unneeded network user accounts that had last login dates ranging from July 2021 to July 2023. Officials …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-8
… more than 10% of the aggregate assessed valuation of real property within the school district, must obtain the consent … per centum of the aggregate assessed valuation of the real property within the bounds of such school district, the … more than 10 of the aggregate assessed valuation of real property within the school district must obtain the consent …
https://www.osc.ny.gov/legal-opinions/opinion-89-8Opinion 91-19
… FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- … fire districts to purchase apparatus and equipment for the extinguishment and prevention of fires. Although … prohibits counties, towns, villages, cities and school districts from making gifts or loans of their money or …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Opinion 2005-3
Whether a union free school district may construct a facility that will be used primarily as a commercial parking garage
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Overlapping Real Property Tax Rates and Levies - FAQs
… Overlapping Real Property Tax Rates and Levies Frequently Asked Questions: What information is in … presents real property taxes and assessments levied at the city, town, and village levels for county, municipal (city, town, and village), fire, special …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsOpinion 2004-3
… from the improvement for general municipal operating expenses." (1953 NYS Legislative Annual , p 312; see also … improvements to be used first for the payment of operating expenses, and then the debt service, for the improvement." … reduce the amount which can be raised for operating expenses. If the project is financed voluntarily by either a …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3DiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… State Comptroller Thomas P. DiNapoli today announced that … real estate investor and developer. He is a member of the Maryland and Washington D.C. bar associations and the bar of …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… the payment is either 1) deposited in to the vendor’s bank account on the first of the following month, or 2) the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersReal Estate Portfolio
… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either … that define the specific steps for setting lease and license rates for using Authority property. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioCity of Yonkers - Budget Review (B21-6-7)
… and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable. Background The … $45 million to liquidate current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7City of Yonkers – Budget Review (B6-16-10)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10New York State Accounting System User Procedures Manual
… & COMM RENEWAL 01090 DIVISION OF HUMAN RIGHTS 01100 NYS ECONOMIC DEVELOPMENT BOARD 01110 OFFICE FOR TECHNOLOGY … PARK AGENCY 01310 OFFICE OF REAL PROPERTY SERVICES 01360 NYS COUNCIL ON THE ARTS 01361 ESP PERFORMING ARTS CENTER … A 01720 NYS POLICE-TROOP B 01730 NYS POLICE-TROOP C 01740 NYS POLICE-TROOP D 01750 NYS POLICE-TROOP E 01760 NYS …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualComptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Islip Fire District – Financial Condition … a result, the unrestricted fund balance deficit increased to as much as $171,492 during the audit period. Auditors also … limit. Auditors caution the city that if property values do not increase, its ability to increase taxes may be reduced …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsHalf Hollow Hills Central School District – Information Technology Equipment Inventory Records (2024M-33)
Determine whether Half Hollow Hills Central School District District officials appropriately tracked inventoried and safeguarded information technology IT equipment
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/half-hollow-hills-central-school-district-information-technologyReal Estate Portfolio
… Purpose To determine whether the New York Power Authority has accounted for all of its real estate … and disposed of property on terms beneficial to the State. The audit covers from January 2010 through July 2013. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… been meeting statutory requirements to provide accurate, annual reports of its real estate holdings, and has sold … been meeting statutory requirements to provide accurate annual reports of its real estate holdings …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-below