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Opinion 98-11
… postmarked on that next business day, and otherwise meeting the requirements of Real Property Tax Law, §925, is … postmarked on that next business day, and otherwise meeting the requirements of Real Property Tax Law, §925, is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Current Trends in the New York City Economy - September 2004
Employment is increasing, commercial real estate markets are improving, and the residential real estate market is continuing to boom.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2005.pdfReal Property Portfolio
To determine whether Empire State Development ESD fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties and if ESD disposed of real property in a manner beneficial to the State
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioDiNapoli: Wall Street Bonuses Edge Up in 2014
… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York … Even though the industry was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Real Estate Portfolio
… reports showed different totals even though it did not buy or dispose of any property during this period. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioReal Estate Portfolio
… all of its property holdings. Specifically, the Authority's property reports significantly understate its holdings. The Authority has not established a current market value for its property holdings. The Authority does … Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioDiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report … taxes are one of the most important sources of revenue for many of New York’s local governments and are directly …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties … from the sales of real property. Background The Port Authority of New York and New Jersey (Port Authority) was established in 1921 with a wide-ranging … To determine whether the Port Authority of New York and New Jersey evaluated properties …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsDiNapoli: Sandy Damage Delayed MTA Electronic Security Program Another Three Years
… of the program that have been completed. In addition, the New York City Police Department is monitoring video feeds …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-sandy-damage-delayed-mta-electronic-security-program-another-three-yearsOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. REAL PROPERTY -- Sales (authority of village to accept offer lower than highest offer) VILLAGES … sale and if so whether it is required to accept the higher of two offers made …
https://www.osc.ny.gov/legal-opinions/opinion-90-37New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… 32,000 violent and disruptive incidents in the 2017-18 school year (SY), including assaults, bomb threats and sexual … place in our schools and the public rightly demands that school officials take the necessary steps to protect all … looking at the programs New York has in place to keep our school children out of harm’s way. We found much work needs …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearOpinion 99-15
… LAWS -- Taxes and Assessments (authorizing tax exemption) REAL PROPERTY TAXES AND ASSESSMENTS -- Exemptions (authority … AND SEWER SYSTEMS -- Financing of (authority to provide real property tax exemptions when property not served by … to village residents solely because those residents are not served by the village water or sewer systems. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Complaint Processing (Follow-Up)
… (whether internal or external) in order to proactively address and prevent them. Further, weaknesses in CCRB’s … the statute of limitations, given the time it takes to address delays during investigations, these notifications may not occur timely enough for CCRB to effectively address such cases. Key Findings CCRB has made some progress …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followDiNapoli: Corporate America Must Show Progress on Diversity, Equity & Inclusion
… “Corporate America must foster and protect racial and gender equity in the workplace, in company policies and in … diversity inclusive of sex, race, ethnicity, age, gender identity, gender expression and sexual orientation in … Trust Funds at Vicor Corp . EEO-1 Reporting The federal government collects information from companies detailing the …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-corporate-america-must-show-progress-diversity-equity-inclusionOpinion 96-1
… This opinion represents the views of the Office of the State Comptroller at the time … capital notes or budget notes, and the fire district is situated wholly or partly within a town which is wholly or … Whether approval of the State Comptroller is required prior to the purchase of …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 95-15
… to a school district public library; the Education Law does not expressly authorize a school district to expend … the school authorities to be a school district charge and does not authorize the school authorities to charge back any … with the overall philosophy of this legislation, there does not appear to have been any intent to affect tax refund …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 91-54
… 173; Mobil Oil Corp. v Town of Huntington , 85 Misc 2d 800, 380 NYS2d 466; Kessell v Purcell , 119 Misc 2d 449, 463 …
https://www.osc.ny.gov/legal-opinions/opinion-91-54Sexual Harassment Policy for the Office of the State Comptroller
… Introduction The Office of the State Comptroller (OSC) is committed to maintaining a workplace free from sexual harassment. Sexual harassment is a form of … The Office of the State Comptroller is committed to …
https://www.osc.ny.gov/sexual-harassment-policyOpinion 92-35
… be enforced by a proceeding brought pursuant to article 78 of the Civil Practice Law and Rules. Thus, section 995 …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Administration and Collection of Real Estate Transfer Taxes (Follow-Up)
… when the consideration exceeds $500, at a rate of $2 for every $500 of consideration exchanged. The base tax is … buyer (grantee) must pay the tax. An additional RETT of 1% applies to conveyances of residential real property when … to the Department. State RETT collections for each of the 2 State fiscal years ended March 31, 2021 and March 31, 2020 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-follow