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Housing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)

… Objective To determine the extent of implementation of the two … Office of Community Renewal receives federal funding from the U.S. Department of Housing and Urban Development … the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) provided funding for emergency economic …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-community

Opinion 90-24

… of the municipality unless a state or local law provides for the delegation of that authority. As noted, Local Finance …

https://www.osc.ny.gov/legal-opinions/opinion-90-24

Division of Housing and Community Renewal Bulletin No. DH-49

… Rent Regulation Services Unit (RRSU) and provides for a new Longevity Lump Sum payment beginning April 2010. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-49-october-2010-rent-regulation-services-unit-rrsu

Opinion 92-36

… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (imposition of … County Law to impose a surcharge on a part-county basis in order to finance the implementation of an enhanced 911 emergency telephone system in an area encompassing less than the entire county. You ask …

https://www.osc.ny.gov/legal-opinions/opinion-92-36

Opinion 92-19

… regulations. Section 1660 is a general enabling statute for towns, and details numerous traffic regulating actions a … street until such time as it has been formally offered for cession to the public and formally accepted as a public … or alternatively until it has been condemned by the town for use as a public street". Town Law, §278(1) provides that …

https://www.osc.ny.gov/legal-opinions/opinion-92-19

Opinion 88-65

… -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): … an escrow account. Prior opinions, including 34 Opns St Comp, 1978, p 105 and 25 Opns St Comp, 1969, p 25, … Tax Law which states, in part, the following: "1. .... Where a tax is paid by a mortgagee which is subject to the …

https://www.osc.ny.gov/legal-opinions/opinion-88-65

Opinion 98-4

… body. The resolution is effective only during the calendar year in which it is adopted and must designate that the …

https://www.osc.ny.gov/legal-opinions/opinion-98-4

Opinion 90-4

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … (financing dredging of pond within village) REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessments in … of ten years for "such dredging, minor repairs or cleaning out as are necessary from time to time for the preservation …

https://www.osc.ny.gov/legal-opinions/opinion-90-4

XV.13 Federal Funds – Payments – XV. End of Year

… funds by the end of the fiscal year, vouchers and journal transfers including fringe benefit payments must be paid by … funds by the end of the fiscal year vouchers and journal transfers including fringe benefit payments must be paid by …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv13-federal-funds-payments

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

… the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties with 125 … calculated granted exemptions. Did not report the transfer of all property with exemptions to the County as required. … the new owner is billed for the prorated share of taxes. Town officials generally agreed with our recommendations and …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

Town of Milo - Real Property Tax Exemption Administration (2018M-210)

… of property with exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210

City of Glens Falls – Sexual Harassment Prevention Training (S9-23-04)

… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees and any elected …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/15/city-glens-falls-sexual-harassment-prevention-training-s9-23-04

Public Equities

… Stage: Early to Late-Stage & Anchor Investor to New Strategy Structure: Separate Managed Account Managed by: …

https://www.osc.ny.gov/common-retirement-fund/emerging-manager/public-equity

Accounts Payable Advisory No. 36

… - Vouchers and Expense Reports Guidance: The Office of the State Comptroller (OSC) has designated the final deadlines …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/36-fiscal-year-end-vouchers-and-expense-reports

Other Bulletin No. 9

… must verify that the Full/Part Time Indicator on the Job Data/Job Information page is “Voluntary.” Employees who are … Action Request using the Action/Reason code of DTA/CIC (Data Change/Correct Increment Code) to establish an Increment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-9-april-2010-suny-construction-fund-longevity-lump-sum

Operational Advisory No. 2

… Business Units of the actions OSC will take if deadlines for transaction approval are not met. Guidance: SFS … approval from April 1 to March 31, which are unapproved and remain on the system, will be deleted by March 31, 2014. … up throughout the Fiscal Year by the Bureau of State Accounting Operations according to the following rules: ROA …

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/2-sfs-transaction-deadlines

City of Yonkers – Budget Review (B20-6-6)

… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and …

https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6

GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"

… sales tax). Imposed nonexchange revenues (for example real property taxes. Government-mandated nonexchange transactions … revenue recognition for expenditure-driven/ reimbursement type grants (Category 3 and 4). Prior to Statement No.33, … to accrue revenue from an expenditure-driven/reimbursement type grant, the expenditure must have been made and the …

https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactions