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Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… tax collections to be deposited within 24 hours. Remit real property tax collections and clerk fees to the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Hammond Central School District – Financial Management (2024M-70)
… This made it appear that the District needed to increase real property taxes and use appropriated fund balance to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… instead of being categorized as salary expenditures and real property tax revenue. Due to the Village’s lack of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Gowanda Central School District – Financial Management (2024M-104)
… budgeting practices were not transparent and resulted in the District exceeding the statutory limit on surplus fund … finance operations as a means to accumulate surplus funds in excess of the legal limit is in effect a reservation of fund balance that artificially …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… in 2022 through 2024 but start to increase again in 2025, averaging $1.2 trillion from 2022 through 2031. If …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020Town of Grand Island - Information Technology (2019M-34)
Determine whether the Board ensured information technology IT assets were properly safeguarded
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34VendRep System Guide for Office of the State Comptroller Bureau of Contracts Users
… a questionnaire Review contract data VendRep System Online Help contains the instructional guidance and … assigned when the user is created by an Authorizer in OSC Online Services. Thereafter, roles may be added or removed as … their assigned VendRep roles. General Help VendRep System Online Help. Feedback Submit comments, suggestions and ideas …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-guide-office-state-comptroller-bureau-contracts-usersFocus on Facts
… Contracts by the Numbers Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State NYC Sectors … Insecurity (June 2024) The Concerning Growth of Hate Crime in New York State (August 2024) Oversight of Juvenile … 2024) Visit the reports page to view all reports. … A list of reports for Focus on Fact sheets …
https://www.osc.ny.gov/focus-onDiNapoli: Georgia Woman Sentenced to Over a Year in Prison and Ordered to Pay $459K in Full Restitution for Stealing NYS Pension and Social Security Payments
… Ga., accessed her deceased mother-in-law’s bank account online and then transferred the pension and social security … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-georgia-woman-sentenced-over-year-prison-and-ordered-pay-459k-full-restitution-stealing-nysState Comptroller DiNapoli Releases Municipal Audits
… the town's long-term priorities. Town of Hartford – Online Banking and Information Security (Washington County) … The board has not established adequate procedures for online banking or the security of electronic information. In …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1835
… deposit forms. Agencies who participate in NYS Payroll Online (NYSPO) should also encourage employees to sign up for NYSPO to view their paycheck information online and provide them with the opportunity to opt out of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksDiNapoli: Former Riverside Treasurer Embezzles $80K
… personal purchases, according to an audit released today by State Comptroller Thomas P. DiNapoli. The former treasurer – Kristina Johnson – was arrested in November by New York State Police based on information provided by DiNapoli’s auditors and investigators. She was charged …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… State and certain local taxes are administered by the State Department of Taxation … Personal Income Tax 30101 Personal Income Tax Tax imposed on the income earned within New York State by any resident or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesOpinion 88-29
… OF INTEREST -- Purchases and Sales (mayor's purchase of real property from village IDA) -- Industrial Development Agency (mayor's purchase of real property from village IDA) GENERAL MUNICIPAL LAW, … have a prohibited conflict of interest in a purchase of real property from the village industrial development agency, …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Investors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… portfolio of public and private equities, fixed income, real estate and alternative instruments. It has consistently … held mainly in a diversified portfolio including equities, real estate and alternative investment strategies. The …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeOpinion 97-22
… may acquire by deed, gift, devise, bequest or lease, real or personal property suitable for carrying out the … by law (Education Law, §6306[4]). In addition, title to real property acquired by the board of trustees for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 96-7
… ... districts on a ratio of full valuations of real property, or on the basis of the amount of services … apportioning the costs on the basis of full valuation of real property or, if they determine it to be equitable, …
https://www.osc.ny.gov/legal-opinions/opinion-96-7State Comptroller DiNapoli Releases Municipal Audits
… misappropriated. The clerk did not accurately record all real property tax collections and deposited some collections … they were received. As of July 31, 2021, a portion of real property tax penalties collected ($1,601), a taxpayer’s …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-31
… in the same or adjoining counties, jointly, to acquire real property for, and to establish, construct, equip, … board. The committee is empowered to acquire necessary real property in the name of the towns jointly, and as their …
https://www.osc.ny.gov/legal-opinions/opinion-90-31