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Comptroller DiNapoli: IDA-Issued Tax Breaks Continue to Climb
… reported providing $751 million in net tax exemptions for local economic development efforts in 2017, up more than … over the life of their active projects, with the Capital District adding the most (22,987). Long Island led the … continues to lead the state in net job gains, once again accounting for approximately 24 percent of the statewide …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-ida-issued-tax-breaks-continue-climbState Contract and Payment Actions in October
… The Bank of New York Mellon for trustee services for the NYS Deferred Compensation Plan. Office of Parks, Recreation & … Community-Based Real Estate Development Training program. Gaming Commission $10 million for tribal-state compact …
https://www.osc.ny.gov/press/releases/2022/11/state-contract-and-payment-actions-octoberSaranac Central School District – Tuition Billing and Collections (2023M-90)
… – pdf] Audit Objective Determine whether Saranac Central School District (District) officials properly billed and collected … Maintain a receivable control account in the District’s accounting records to ensure that tuition billed had been …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90Elmwood Village Charter School – Building Acquisition (2017M-237)
… of our audit was to determine whether the Board and School officials adequately and appropriately acquired a … cost-beneficial manner that also met the School’s needs for the period July 1, 2015 through August 28, 2017. … site selection reviews and cost-benefit analyses for real estate transactions to ensure the School’s best …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/16/elmwood-village-charter-school-building-acquisition-2017m-237Eaton No. 1 Fire District – Board Oversight (2024M-4)
… Audit Objective Determine whether the Eaton No. 1 Fire District (District) officials adequately monitored financial … Board of Fire Commissioners (Board) did not: Ensure basic accounting records were maintained or that it received … audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Rockland County - Sale of Estate Real Property (2019M-233)
… sold without third-party appraisal. Key Recommendation Engage a professional appraisal service prior to listing …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88 ). About the Program … when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followOpinion 91-62
… in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) -- Conveyance (with reservation of … a portion of the building and planned improvements thereto for village purposes. You ask whether a village, by local …
https://www.osc.ny.gov/legal-opinions/opinion-91-62State Agencies Events and Deadlines
… View important dates for events and deadlines for state payroll and financial officers …
https://www.osc.ny.gov/state-agencies/events-and-deadlinesEast Irondequoit Central School District - Financial Management (2019M-28)
… District officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Mottville Fire District - Budgeting and Financial Recordkeeping (2020M-26)
… or establish targeted funding levels for its reserve funds. The Treasurer did not maintain accurate and reliable …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/15/mottville-fire-district-budgeting-and-financial-recordkeeping-2020m-26Lincoln Fire District – Financial Activities (2012M-228)
… of our audit was to examine internal controls over the District’s financial operations for the period January 1, 2011, through August 31, 2012. … $227,122. The Secretary-Treasurer does not maintain accounting records for each reserve fund as required. From …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228State Comptroller DiNapoli Releases School District Audits
… fund balance in excess of the statutory limit by $17.3 million or 47 percentage points. Chester Union Free School … District officials did not adequately manage and monitor network user accounts. District officials should have … manner or properly supported. ECA and scholarship fund accounting records were not properly maintained. Holland …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsReal Property Dispositions
… that they follow Administrative Instruction 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI is obsolete. The AI was last updated on October 2, 1990, and its procedures …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsReal Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York Power … development, energy efficiency, renewables and innovation, for the benefit of our customers and all New Yorkers.” To …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followOpinion 93-21
… FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck in fire district) -- Permissive (need for to sell fire truck in fire … v Board of Education of the Hewlett-Woodmere Union Free School District , 125 AD2d 534, 509 NYS2d 612, lv den 69 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Local Government – 2023 Financial Condition Report
… and secondary education, with most of the rest being county expenditures on higher education. Education spending …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-governmentState Comptroller DiNapoli Releases Municipal and School Audits
… today announced the following local government and school audits were issued. Roslyn Union Free School District – Information Technology (IT) Equipment Inventory … The fixed asset report did not contain serial numbers for 435 devices, complete descriptions with the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… Background The Glen Cove City School District is located in the City of Glen Cove, Nassau County. The District, which … to employees. One Board member had a prohibited interest in District contracts because he owned a business from which the District purchased awards for student athletes. Key Recommendations Develop and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictDiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… of office buildings in New York City is tied to demand for space that comes from new and expanding businesses hiring … districts of Midtown East, Midtown West or the Financial District. Instead, areas in and around Union Square and Soho … likely to remain resilient. Ultimately, the city’s office real estate market will continue to evolve, with the fate of …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-space