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DiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionOpinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli: Major Retailers Agree to Stronger Supplier Oversight
… against the financial and reputational damage that can result when suppliers fail to uphold recognized standards of labor and workplace safety. As a result of the substantive agreements, DiNapoli has withdrawn … transparency and accountability surrounding workers’rights result in stronger, more sustainable companies and better …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-major-retailers-agree-stronger-supplier-oversightOpinion 90-14
… fees bear a relation to average costs, a board would be free to incur, in the individual case, not only necessary …
https://www.osc.ny.gov/legal-opinions/opinion-90-14Opinion 91-59
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … (use of money for retirement and death benefits) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … Association of Hicksville may expend foreign fire insurance tax moneys to provide death benefits to family …
https://www.osc.ny.gov/legal-opinions/opinion-91-59DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… Thruway created the Office of the Toll Payer Advocate (TPA) in December 2019 to help customers resolve toll-related …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsState Agencies Bulletin No. 2146
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Pay and Location Mid-Hudson Pay and provide instructions for payments not processed automatically. Affected Employees: … employees pursuant to Chapter 190 of the Laws of 2023 is pending. Payment of the retroactive increase must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2146-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2147
… Pay (Earnings Code LMH) such as overtime (Earnings Code OCS). If an employee receives a payment and has worked in … are calculated automatically, such as OT for Annuals 2080 (OCS), will be calculated incorrectly if the dates previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2147-april-2023-retroactive-increases-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2066
… April 2019, 2020, 2021, and 2022 Retroactive changes to Command Pay and provide instructions for payments not … Unit (SSPU) provides for retroactive changes to Command Pay for 2019, 2020, 2021 and 2022. Effective Dates The retroactive changes to Command Pay (Security Supervisor Command Py, Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2066-april-2019-2020-2021-and-2022-retroactive-changes-command-pay-eligibleOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… Services (BOCES) officials ensured: Security awareness training was provided, Information technology (IT) assets … did not regularly provide formalized IT security awareness training, assess computer usage to confirm IT assets were … Key Recommendations Provide periodic IT security awareness training. Monitor employee Internet use. Develop stronger IT …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyState Agencies Bulletin No. 2025
… Purpose The purpose of this bulletin is to provide agencies instructions for processing the retroactive Special Assignment to Duty Pay … Retirement information The Special Assignment to Duty Pay is pensionable but is not included in the calculation of … The purpose of this bulletin is to provide agencies instructions for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsReporting Member Contributions – Enhanced Reporting
… You report contributions through the file upload process using transaction 3, or through manual reporting . Member contributions are calculated on each employee’s full gross … contribute (including information about voluntary contributions for eligible members), please see the Member …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsCity of Little Falls – Financial Condition (2021M-54)
… the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were … balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability. Key Findings The Council and City officials did not adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54DiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… thefts were discovered through their joint investigation. “For decades, the residents of Pharsalia trusted Dennis Brown … for partnering with us to uncover his corruption.” “I acknowledge that this disposition was a long time in … a potential state prison term at his sentencing, which is scheduled for Sept. 17. Brown, 72, was arrested on April …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000Fare Revenue Considerations for the Metropolitan Transportation Authority
… business district of Manhattan. 3 The MTA also receives funds from local governments’ budgets, including New York … for the MTA and downstate transportation systems. MMTOA funds come from sales and use taxes and a corporate surcharge …
https://www.osc.ny.gov/reports/osdc/fare-revenue-considerations-metropolitan-transportation-authorityDiNapoli: Port Authority Falling Short of Compliance With Americans With Disabilities Act
… station platforms have raised rubber platform edges to alert travelers with visual impairments to the end of the …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-port-authority-falling-short-compliance-americans-disabilities-actSample Section 45 Document
An example of a notice for an employee to acknowledge right to NYSLRS membership pursuant to Section 45 of the New York State Retirement and Social Security Law.
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-section-45-sample.pdfExamination of Sunset LG Realty, LLC
We examined more than $5,000 in select bonuses that Sunset LG Realty, LLC (Sunset) paid, and requested reimbursement for, in 2016 under contract L120019 with SU
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-10-30.pdfVillage of Washingtonville – Budget Review (B24-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washingtonville-village-2024-b24-6-1.pdfEPI - Making Strides on Broadband Affordability
The COVID-19 pandemic demonstrated that having access to high-speed internet is critically important – and that access is unavailable to many low-income families, often because of cost.
https://www.osc.ny.gov/files/reports/pdf/making-strides-on-broadband-affordability.pdf