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Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… totaled $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as generally required of a Village officer, does not reside within the Village. In addition, the Village … receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During our audit …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Opinion 2008-5
… with "fire company" (L 2007, ch 555). The purpose of this change was to make clear that the audit requirement did not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5DiNapoli Releases Executive Budget Report
… Budget proposes to continue circumventing the state’s debt cap by utilizing a loophole in the Debt Reform Act for …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… funded with a portion of the State’s real estate transfer tax. However, from SFY 2014-15 through SFY 2022-23, General …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… borrowing — demonstrating the need for significant federal aid, according to an initial analysis by New York … Thomas P. DiNapoli. DiNapoli’s analysis noted that federal funds are being used to pay for operating expenses … finances, but more is needed. While the outlook for state tax revenues has improved somewhat, any shortfall in …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetPersonal Income Tax and Property Tax
… whether personal income tax refunds (refunds) and property tax freeze, property tax relief, and school tax relief (i.e., STAR) … data files containing credits. In accordance with Real Property Tax Law, ensure eligibility determinations are made …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxPersonal Income Tax and Property Tax
… whether personal income tax refunds (refunds) and property tax credits (i.e., School Tax Relief and Property Tax Relief, collectively referred to as credits) …
https://www.osc.ny.gov/state-agencies/audits/2020/12/30/personal-income-tax-and-property-taxUnified Court System Bulletin No. UCS-54
… for certain unrepresented employees earning $75,000 or more as follows: Non-statutory (not graded) positions … who are in grade 560, with a bargaining unit of 86, 88, or CT and who received a 3.5% salary increase (SAC row) … to insertion of the 3.5% raise row (SAC) is equal to, or greater than, $75,000. OSC will insert a row effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-54-withholding-april-1-2002-increases-certain-unrepresentedCity of Troy – Budget Review (B20-5-11)
… and expenditure projections in the City’s proposed budget for the 2021 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. New … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Public Authorities – 2022 Financial Condition Report
… as to the State and local governments. New Yorkers pay for public authorities in a variety of ways including service … governmental financial assistance and support is provided for operating and other expenses. In fiscal years ending in … default on their obligations. In addition to issuing debt for their own purposes, public authorities issue debt on …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authorities2011 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
2011 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory82511.pdf2017 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
2017 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory091817.pdf2015 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Increase VTL 1809 (2)
2015 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Increase VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory072715.pdf2019 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
2019 Legislative Update: Surcharge and Fee Extension VTL 1809 (1), Cap Extension VTL 1809 (2)
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/advisory103019.pdfPublic Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesCity of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9DiNapoli: Tax Collector Faked Her Personal Tax Payments
… and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsState Comptroller DiNapoli Releases Audits
… Education Department: The Child Study Center of New York (CSC), Compliance With the Reimbursable Cost Manual (2017-S-13) CSC, a not-for-profit organization located in Jericho, is … comply with the tax law and that the state receives all monies to which it is entitled. In particular, the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Tax Levies and Tax Rates for 2012 and Prior Years (overlapping real property tax tables)
… Security Alert - Macro dialogue box, choose to 'Enable the Content'. 2012 [.xls] | 2011 [.xls] | 2010 [.xls] | 2009 … Security Alert - Macro dialogue box, choose to 'Enable the Content'. 2012 [.xls] | 2011 [.xls] | 2010 [.xls] | 2009 …
https://www.osc.ny.gov/local-government/data/real-property-tax-levies-taxable-full-value-and-full-value-tax-rates-tax-levies-and-tax-rates-2012-andProperty Tax Credits
… The Department approved over 2.7 million property tax payments totaling over $740 million through June 30, 2017. … to calculations errors, deceased taxpayers, or duplicate payments or home owner or property not eligible. In addition, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits