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Real Property Tax Cap - Local Governments
… Independent Special Districts) File property tax cap form online [Accessible only to filing entities] Enrollment … demonstrate how to complete the tax cap form using OSC's online reporting system. Slide Show Presentation [pdf] Please visit our local …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-local-governmentsUnified Court System Bulletin No. UCS-312
… Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-312-2022-year-end-adjustment-judges-and-justices-unified-courtReporting Regulations 315.2 & 315.3
… (b) The term employee shall mean an individual performing services for the employer for which the employer has the … shall provide a legible certified document containing all information deemed necessary by, and in a format prescribed … requirements of sections 34 and 334 of the Retirement and Social Security Law by providing all information required by …
https://www.osc.ny.gov/retirement/employers/reporting-regulations-3152-3153Unified Court System Bulletin No. UCS-303
… Background Pursuant to Article 7-B, Section 220 of the New York State Judiciary Law and the agreement between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtOpinion 91-2
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of interest) NEW YORK CONSTITUTION, ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING … an audit of OTB is very broad. Article 18 of the General Municipal Law prohibits certain interests in contracts of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 88-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- … as district expenses) PARK DISTRICTS -- Use (restrictions on nonresidents) PARKS AND RECREATION -- Facilities … of Environmental Conservation confers a higher priority on a project which provides for the use of sewage treatment …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Refunding Local Debt
… Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the … of Legal Services 110 State Street, 14th Floor Albany, NY 12236-0001 (518) 474-5586 In addition, an electronic copy of the …
https://www.osc.ny.gov/debt/refunding-local-debtDiNapoli: MTA Faces Worst Financial Crisis in History
… Authority (MTA) is facing the greatest crisis in its long history, with few viable options without federal funding to avoid cuts in service and staff, additional fare hikes and long-lasting … The COVID-19 pandemic struck when the MTA was already in difficult financial straits, with budget gaps it had …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyOpinion 88-51
… and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … issued administrative Circular A-128, Audits of State and Local Governments to provide guidance to state and local … describing the significant accounting policies used in preparing the schedule. The Single Audit report must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Signal Maintenance, Inspections, and Testing
… performed signal maintenance, inspections, and testing in compliance with federal, State, agency, and manufacturer … for these tasks. Maintenance of signals is critical in preventing subway delays. On much of the current system, … maintenance ensures the reliability and availability of train service, while inspections and tests ensure safety …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingDiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… young men and women, ages 14 to 24, paid summer jobs. In 2017, SYEP served more than 69,700 participants on a budget of $124.9 million. The jobs are awarded by lottery and providers, such as Ridgewood, get … on the waiting list for months. Ridgewood did not explain why. In 2017, 168 applicants for summer jobs through …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsDiNapoli: State Faces Potential Budget Gaps
… DiNapoli. The budget gaps result from spending increases and tax reductions enacted this year, and the use of temporary resources to pay for recurring … day reserves are at low levels compared to many states and the use of temporary resources to meet recurring expenses …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-state-faces-potential-budget-gapsDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… that they can recover the misspent funds.” Shared staff at Starting Point Services divided their hours between the school’s … Starting Point did just that. Starting Point submitted 100 percent of the cost of its shared staff to the SEIT …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient surgical … provider located at three sites in Suffolk County, New York (Southampton, Riverhead, and Port … for Services Provided by Eastern Orange Ambulatory Surgery Center (2015-S-53) United HealthCare: New York State …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… The Metropolitan Transportation Authority’s (MTA) proposal to reduce budget gaps through 2028 by an … today by State Comptroller Thomas P. DiNapoli. While the MTA has identified a targeted $100 million in unspecified …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropEmployment Recovery Is Slow for New Yorkers with Disabilities
… population has a disability. 2 Between 2020 and 2022, the number of working-age people with disabilities grew 14.4 … who do not have a disability in 2022, a disparity that is also greater than the 4.7 percentage point gap nationwide. … people with disabilities. In 2022, lawmakers expanded the State’s preferred source contracting program to boost …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… The New York Daily News published an op-ed from New York State … homes to curb the virus’ spread. DOH was not prepared when the COVID-19 pandemic reached New York. It didn’t have … keeping residents out of harm’s way. As we learned, many did not. The agency surveyed just 20% of facilities between …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli Calls on Major Corporations to Conduct Racial Equity Audits
… many have not,” DiNapoli said. “Companies are responsible for their business practices and must ensure that they do not … 2021. The Fund has consistently been ranked as one of the best managed and best funded public plans in the nation. … New York State …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-major-corporations-conduct-racial-equity-auditsOpinion 91-56
… (as including accounts payable and contractual obligations for purposes of termination of a public authority) PUBLIC … subdivision thereof shall not be deemed a liability for the purposes of this section. (emphasis added) The … to the Authority. The term "liabilities" is not defined for purposes of section 2828. "Liability", however, is a …
https://www.osc.ny.gov/legal-opinions/opinion-91-56