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City of Norwich - Capital Planning (2019M-88)
Determine whether City officials are properly planning for capital needs.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-2019-88.pdfNew York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… innocent young men whose future’s held great promise, are both shocking and saddening. My heartfelt thoughts and prayers are with the families of the young victims. “There cannot be … innocent young men whose futures held great promise are both shocking and saddening My heartfelt thoughts and …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsHomeless Services Housing Needs Assessment
… initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to permanent … of when they begin to receive services. While there are many factors that impact a successful transition to …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentTown of Holland - Real Property Tax Exemptions (2018M-232)
… [read complete report - pdf] Audit Objective Determine whether select real … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Town of Elba - Real Property Tax Exemptions (2018M-261)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Town of Eden - Real Property Tax Exemptions (2018M-231)
… Determine whether select real property tax exemptions are properly supported by adequate documentation. Key … … Determine whether select real property tax exemptions are properly supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Overview – Divorce and Your Benefits
… A member may be required to name their ex-spouse as beneficiary of any pre-retirement death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement death benefit payable; A member may be required to elect a pension payment option (sometimes called a retirement option) that provides a …
https://www.osc.ny.gov/retirement/members/divorce/overviewTotal Receipts – 2022 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 37.0 percent of 2022 receipts; and Have increased 32.5 percent since 2018. …
https://www.osc.ny.gov/reports/finance/2022-fcr/total-receiptsTotal Receipts – 2023 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 34.1 percent of 2023 receipts; and Have increased 21.3 percent since 2019. …
https://www.osc.ny.gov/reports/finance/2023-fcr/total-receiptsXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… Agencies are encouraged to request early pay discounts from contract vendors when feasible. If early pay discount terms are included in a contract, the awarding … note: Although agencies are encouraged to request early pay discounts whenever feasible, they should not be used as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesTotal Receipts – 2021 Financial Condition Report
… in federal and State policies. Tax base is a measure of the State’s ability to generate revenue. A decreasing tax … recorded on a cash basis. See Appendix 3 for a breakdown of State receipts by major source for the past five State … (consumption and use) taxes: Accounted for 37.1 percent of 2021 receipts; and Have increased 11.5 percent since 2017. …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsTown of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… review the exemptions calculated by the Real Property Tax System (RPTS) after they were entered by the clerk, allowing …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Public Officers – Membership and Enrollment
… office, please email our Pension Integrity Bureau . Rev. 10/19 … Public officers elected or appointed to …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersOpinion 96-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … arising from his or her actions) MUNICIPAL FUNDS -- Part-town Charges (payment of judgment arising from part-town … from the revocation of the building permit ( Town of Orangetown v Magee , 156 Misc 2d 881, 594 NYS2d 951, affd 215 …
https://www.osc.ny.gov/legal-opinions/opinion-96-15DiNapoli Finds Major Problems with Rochester School District Payments
… The Rochester City School District's payroll processes are disorganized, highly decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit released today … budgeted appropriations for the 2016-17 fiscal year are approximately $865 million, which are funded primarily …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
https://www.osc.ny.gov/files/reports/pdf/business-owners-in-new-york-state.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
Oversight of the Farm-to-School Program (2020-S-9) 180-Day Response
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s9-response.pdfOversight of the Farm-to-School Program (2020-S-9)
To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s9.pdfRed Flags for Fraud
Red flags are warnings that something could be or is wrong.
https://www.osc.ny.gov/files/local-government/publications/pdf/red_flags_fraud.pdf