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Opinion 92-22
Whether a village comptroller may maintain a private tax certiorari practice limited to representing the owners of property located outside the village
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 92-20
… corporations (see, e.g., Tax Law, §1116[d],[3]; Real Property Tax Law, §450; Not-For-Profit Corporation Law, §1409[k]). Real Property Tax Law, §450 provides a real property tax exemption for real property " owned by an …
https://www.osc.ny.gov/legal-opinions/opinion-92-20Opinion 92-18
… fee as assessment) REFUSE AND GARBAGE -- Solid Waste Facility (financing through imposition of solid waste … that solid waste must be processed at the [town's] facility". You also indicate that the solid waste generation …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Safety of Infrastructure (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our original report, … which was issued on September 6, 2012, examined whether the Office of Parks, Recreation, and Historic Preservation …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followState Agencies Bulletin No. 1736
… for the new bi-weekly Security Services Hazardous Duty Pay payment for employees who have at least one year of service … dates: Pay Cycle/Pay Period Type Eligibility Date Payment Effective Date Check Date Institution 1 Lag … (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates 03/28/2019 (Institution) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andReal Estate Portfolio (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). … as possible. Where the terms are for less than fair market value, Section 2897 requires a public authority to … including a justification for accepting less than fair market value. Key Finding We found that NYPA made some …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followCollege Choice Tuition Savings Program Appropriation
… for payment of services and expenses related to the administration of the College Choice Tuition Savings Program. Memo Bill Text … for payment of services and expenses related to the administration of the College Choice Tuition Savings …
https://www.osc.ny.gov/legislation/college-choice-tuition-savings-program-appropriationOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBus Driver Licensing (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, Bus … initial report, issued on June 13, 2013, determined that the majority of MTA bus drivers we sampled met the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/bus-driver-licensing-followBenefit Eligibility Assessment Process (Follow-Up)
… on May 28, 2014, determined whether the New York City Human Resources Administration’s (HRA) public assistance benefit … Office of Temporary and Disability Assistance and NYC Human Resources Administration: Benefit Eligibility …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/benefit-eligibility-assessment-process-followAccess-A-Ride Accident Claims (Follow-Up)
… that was expanding and was not being tracked. Key Finding MTA –Transit officials made some progress in correcting the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followSupplemental Payments to Executive Employees
… whether WCHCC has a formal supplemental compensation program and whether the payments under the program were … collection system maintained by the Office of the State Comptroller and managed jointly with the Authorities Budget …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesState Agencies Bulletin No. 1219
… be brought forward to version 9.1 will be comprised of a prefix, the existing descriptive name and a suffix (for Private queries only), as described as follows: Prefix - all queries to be upgraded should be renamed with a prefix of Q91_ . Please include the underscore character …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v91Subway Wait Assessment (Follow-Up)
… did not improve during the audit period and that New York City Transit had not developed a full and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… Purpose To determine whether the State Education Department’s (Department) monitoring of the Universal Pre-Kindergarten providers’ compliance with … safety regulations is sufficient. Our audit scope included the period January 1, 2013 through August 4, 2016. Background …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsTrain On-Time Performance (Follow-up)
… Purpose To determine the extent of implementation of the two … percent. In late March 2015, Subways OTP goal was lowered to 75.0 percent. Subways lacked a formal process to assess …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/train-time-performance-followReporting of Billboard Income (Follow-Up)
… showing 871 properties with billboards and noted that for 717 (82.3 percent), no income had been reported to … Finance to issue penalties in each year since 1986 for non-filers or for the late or inaccurate filing of an RPIE. Finance began …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/reporting-billboard-income-followState Agencies Bulletin No. 836
… Purpose To inform the agency of new Time Entry codes and procedures for the payment of … and Family Services (Agency 25000) who are working in an eligible facility and are in one of the following … The following new Time Entry earn codes were effective on 7/24/08 and are available for use. Pre-Shift Briefing OCFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenState Agency Small-Dollar Purchases (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, State Agency Small-Dollar … Background In our initial audit report, which was issued on September 9, 2010, our objectives were to determine the … 2008-09 were consolidated or closed by 2011-12, while some new entities had been created. Of 315 entities that existed …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/state-agency-small-dollar-purchases-followProcurement and Contracting Practices (Follow-Up)
… Background In our initial audit report, which was issued on February 28, 2012, our objective was to determine whether the procurement and contracting practices of the New York State Office of Information Technology Services … of the agency, that disregarded the New York State Finance Law, the State's Procurement Guidelines and the agency's own …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-follow