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Selected Controls Over the Property Tax Assessment Process
… Purpose To determine if the New York City Department of Finance has sufficient controls … to the assessments were authorized. This audit focused on Tax Class 2 properties that are valued as income … four different classes, each treated differently under the law. The class of the property determines how property value …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOpinion 2006-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Leave Time Generally (authority to provide leave of absence … (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town … a town supervisor may be granted a leave of absence by the town board pursuant to section 92 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 97-18
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Improvement Districts (sale of … must be approved by a majority of the qualified electors in the sewer district. A county sewer district is an … real estate, easements, rights of way, and other interests in real estate necessary to accomplish the purposes of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-18DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… create an optional investment pool to help the state and local governments fund retiree health insurance and other … While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … of 2,293 local governments that reported it to DiNapoli’s office totaled $68.3 billion. Moody’s Investors Service …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… Broadband access is increasingly necessary for everyday activities and … the program took years longer than promised and supplied many communities with slow, satellite-based internet that is … New Yorkers with broadband access called ConnectALL and it is my hope it learns from the issues we found in this …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… are comprised of four principal sources of State tax revenues which include personal income taxes, corporate income taxes, sales taxes and other taxes. The accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsSelected Aspects of Accommodations for Passengers With Disabilities
… 12, 2020. About the Program The PANYNJ was established in 1921 as an interstate public entity created to control the … of five airports, an interstate rail system, three bus terminals, and three cruise terminals serve the transportation needs of millions in the New York City metropolitan area. The Americans with …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… 2021-22 will increase from 14.6 percent to 16.2 percent of payroll for the Employees’ Retirement System (ERS) and from 24.4 percent to 28.3 percent of payroll for the Police and Fire Retirement System (PFRS). …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22State Comptroller DiNapoli Releases Audits
… areas of revenues, payroll, procurement and procurement card expenditures, asset management, and travel expenses to …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsCounty Medicaid Costs
… two years. Family Health Plus provides health insurance for adults who do not have insurance on their own and who have incomes too high to qualify for Medicaid. Although the takeover provides some welcome … annual growth rate of 8.6 percent during that period. For some counties, average annual growth rates have reached …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman announced today the … New York State and Local Retirement System and work with Attorney General Schneiderman to catch anyone who attempts to … expense of hardworking taxpayers is reprehensible," said Attorney General Schneiderman. "Today's conviction sends the …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-andUnified Court System Bulletin No. UCS-322
… at or above Maximum for their salary grade will have their payroll history reviewed by the Unified Court System to … on 03/30/2023 will not receive an adjustment to their payroll history. OSC Actions OSC has created Reason Code EJP … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-322-reintroduction-unified-court-system-csea-longevity-stepsNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… The average bonus paid to employees in New York City’s securities industry for 2021 grew to $257,500, a 20% jump over the previous year’s record high, … by 19.6% to $44.9 billion. While fourth quarter results have not yet been released, they are expected to show …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordOpinion 88-71
… arising from nonpayment of water rents to compromise a claim) CLAIMS -- Compromise or Settlement of (waiver of … rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver of penalty charges …
https://www.osc.ny.gov/legal-opinions/opinion-88-71DiNapoli Audit Finds MTA Needs to Strengthen Extreme Weather Preparations
… Authority agencies – Bridges & Tunnels (B&T), NYC Transit Department of Buses (Transit Bus), and MTA Bus … could put its storm mitigation infrastructure at risk. At two B&T tunnels with 12 flood doors, there was no …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-audit-finds-mta-needs-strengthen-extreme-weather-preparationsCUNY Bulletin No. CU-519
… Purpose To provide instructions for processing payroll deductions for the 2016 CUNY Charitable Campaign … 897 . Affected Employees All employees Effective Date(s) Payroll deductions for the 2016 CUNY Charitable Campaign will … date from the Office of the CUNY University Director of Payroll Systems and Operations. Enter the transaction for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-519-2016-cuny-charitable-campaignThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… to stockrooms around the state, said stockrooms often did not scan the devices as they were supposed to on arrival. … Auditors found that stockrooms around the state could not match their records with ITSM data, with some devices … hindrances were removed and information was made available by ITS. Recommendations Among its several …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-securityDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesBayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingStatistical and Information
… Debt (1995) - The 19 page booklet (only available in hard copy) describes the procedures for counties, cities, …
https://www.osc.ny.gov/local-government/publications/statistical-and-information