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Opinion 88-65
… when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, §986(1)(3): Collecting officers must provide tax … Comp, 1969, p 25, superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting … "Every mortgagee of real property improved by a one-to-six family residence located within the state which receives …
https://www.osc.ny.gov/legal-opinions/opinion-88-65II.4 Overview – II. New York State Financial Accounting
… New York State Financial Accounting standards are used in the EXECUTE and EVALUATE phases of the financial cycle. Standards are established in the following categories: Minimum … the State Finance Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewOvertime Temporarily Excluded from Tier 6 Contribution Rates
… 2022 through March 31, 2024 from the calculation of Tier 6 contribution rates. This may lower contribution rates for some Tier 6 members for State Fiscal … by close of business Thursday, April 24. For your records: Contribution rates for SFY 2024-25 are available. Employers …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesSingle/Sole Source Awards
… 1 Wolters Kluwer Financial Services, Inc. June 11, 2025 C001083, Amendment 3 Arrow Bank National Association … known as Glens Falls National Bank and Trust Co. May 14, 2025 C001084, Amendment 2 Penflex Actuarial Services, LLC May 14, 2025 Annual Report 2024-25 Report 2023-24 Report 2022-23 …
https://www.osc.ny.gov/procurement/single-sole-source-awardsMember Contributions
… Most members are required to contribute a percentage of their earnings toward their retirement. NYSLRS pensions are defined benefit plans , also known as traditional pension … the benefits earned by current and future retirees and are an important asset of the Common Retirement Fund , which …
https://www.osc.ny.gov/retirement/members/member-contributionsOversight of Sidewalk Sheds (2019-N-9)
To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are safely maintained, and have valid operating permits.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n9.pdfDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… New York City’s Department for the Aging (DFTA) needs to do more to ensure the meals it provides to homebound seniors are prepared in sanitary conditions and are … trouble preparing their own meals. The city’s Department for the Aging is responsible for helping to ensure their …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… has been inactive for five years, last meeting in January 2017. A roster provided by DOL in September 2021 listed 40 members, but the term dates for 30 of the 40 … to be submitted for federal approval. Late submissions can result in delays in federal funding. Due at least in part to …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
Village officials in New York State NYS should be transparent and accountable by making financial information readily available to the public By being open taxpayers are given the opportunity to provide feedback to officials on how tax dollars are spent A villages transparency in providing in
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Citywide Payment Services and Standards – Controls Over Payments
… does not have a method to measure cost or time savings – a main goal of the System. DOF does not have a uniform process to identify and track CPSS-related customer … System to determine any time and cost savings. Establish a uniform process for handling customer issues and ensure that …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfOversight of Contract Expenditures of Palladia, Inc. (2020-S-5) 180-Day Response
its contract with Palladia, Inc. to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s5-response.pdfHealth Sciences Charter School - Student Enrollment and Billing (2019M-99)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/health-sciences-charter-2019-99.pdfTax Exemption Administration In the Towns of Babylon, Brookhaven, Huntington, Islip and Smithtown (2019MR-1)
Determine whether town assessors in Suffolk County are properly administering select real property tax exemptions.
https://www.osc.ny.gov/files/local-government/audits/pdf/global-2019-mr-1.pdfCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/charter-school-applied-technologies-60.pdfWestern New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
Determine whether student enrollment and billings to school districts of residence are accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/western-ny-maritime-charter-2019-176.pdfPublic Authorities by the Numbers: Long Island Power Authority, October 2012
The services LIPA provides to ratepayers are an integral part of life on Long Island.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2012.pdfOrder NYSLRS Forms and Publications for Employers
… Most NYSLRS forms and publications are available on our website. If you need just a few copies, you can go to our Forms page or our Publications page to print the copies immediately. To have a supply of NYSLRS forms or publications mailed to you: Email your order to …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersSUNY Bulletin No. SU-55
… advised that enrollment forms are available at the SUNY Human Resources Offices. Agencies enter this deduction on-line. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-55-tiaa-supplemental-retirement-annuity-program-deduction-codeElevator Safety
… Purpose To determine whether elevator inspections and tests are done timely and properly by inspectors who have the … are generally performed by non-DOB inspectors and tests are performed by inspectors hired by building owners. … Authority to perform its own elevator inspections and tests. The Metropolitan Transportation Authority is …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safety