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Efforts to Collect Delinquent Taxes
… through December 31, 2019. We also considered information that was provided by the Department through April 15, 2021. … is to efficiently collect tax revenues in support of State services and programs while acting with integrity and fairness in administering State tax laws. When a tax debt has been billed and the taxpayer has exhausted all …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Purpose To determine if the Department of State’s Division of Cemeteries sufficiently monitors … (Board), the Division works with cemetery officials on a wide range of issues, including the sale of lots, service … a critical means through which the State seeks to ensure that not-for-profit cemeteries do not become a burden on …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceOpinion 98-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of an emergency rescue and first aid … Whether section 3008 of the PHL authorizes a fire district to provide advanced …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Definitions – Contribution Stabilization Program
… Retirement System’s Average Rates The System average rate represents the average normal contribution rate over all retirement plans in each system for a given … in a system for the fiscal year. Employer’s Average Rate Each employer has their own specific average rate. It is …
https://www.osc.ny.gov/retirement/employers/csp/definitionsOpinion 94-17
… the issues discussed in the opinion. REFUSE AND GARBAGE -- Recycling Services (imposition and collection of fees for) … that unpaid user fees imposed to finance the cost of recycling services, including any interest or penalties, may … the amount of unpaid fees imposed upon property owners for recycling services provided by the city under a contract with …
https://www.osc.ny.gov/legal-opinions/opinion-94-17Opinion 93-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … Volunteer firefighters who also serve as paid employees of a political subdivision may not earn credit under a service …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 89-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SCHOOL … fund to pay certiorari claims) EDUCATION LAW, §3651: A school district may establish and expend moneys from a …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Opinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college … Whether a member of the board of trustees of a community college would have a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… for many, according to a report released today by New York State Comptroller Thomas P. DiNapoli. Property tax … to the pandemic, property tax bills continued to rise. The State Comptroller determined this was due in part to market … neighborhoods. DiNapoli recommends city and state leaders continue their efforts to address disparities …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersOpinion 2011-1
… municipalities by special act of the State Legislature ( see General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, … be governed in all respects as provided by that statute ( see General Municipal Law, art 18-A, title 2 [§ 890 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Improper Medicaid Payments to Eye Care Providers
… services from providers who do not meet federal and State requirements for participation in the Medicaid program. … enrollment applications and revalidations, and ensure that only qualified providers participate in the Medicaid … who do not meet federal and State requirements. As a result of these weaknesses, six eye care professionals who …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersLow-Income Housing Trust Fund Program
… Purpose To determine whether Low-Income Housing Trust Fund Program (Program) funds are being awarded … manner to help meet the State's critical low-income housing needs. The audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's (Corporation) mission is to …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programManaged Care Payments to Unenrolled Providers (Follow-Up)
… their members. The 21st Century Cures Act (Act) mandated that all managed care in-network providers, with certain … exceptions, enroll as participating providers in the state Medicaid program by January 1, 2018. Through the … MCO compliance with the provisions of the Act and resolved a system error that had been preventing the identification of …
https://www.osc.ny.gov/state-agencies/audits/2026/03/31/managed-care-payments-unenrolled-providers-followX.6.A Requesting a Special Use Vendor ID – X. Guide to Vendor/Customer Management
… to unique vendors. The VMU will work with the New York State Business Unit to approve and establish a Special Use vendor for a business need. Process and … Any Land Claims marked with priority indicate to the VMU that the claim is not currently in the Statewide Vendor File …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6a-requesting-special-use-vendor-idDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… continue to offer work-from-home options, according to a report released today by State Comptroller Thomas P. DiNapoli. “Midtown and the … just 5% on-site in April 2020. DiNapoli’s report found that average asking rents showed little change in the early …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… well-being, according to a new report released by State Comptroller Thomas P. DiNapoli. “Young adults are … are essential to reversing these trends. Retaining the state’s young workforce is a critical component of New York’s … aged 18 to 34 (“young adults”) representing 23.2% of the state’s population and 6.1% of the young adult population …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesOpinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN … LAW, §§9104, 9105: Except as otherwise provided by a special act, the members of the fire department or, in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16DiNapoli: Job Creation Increases for IDA Projects
… from the prior year, according to a report issued today by State Comptroller Thomas P. DiNapoli. This is DiNapoli's … ninth annual report examining the performance of the state's IDAs and how these entities work to attract, retain … are an important catalyst for economic development in our state,” said DiNapoli. “But as the value of tax exemptions to …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsApplying for Previous or Military Service Credit – Article 14 Benefits
… To receive credit for previous or military service, send a written request (which must be received before your … employment as early in your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-credit