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Transformation of the MTA (2022-S-5) (180-Day Response)
To determine whether the Metropolitan Transportation Authority established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan that resulted in improved ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s5-response.pdfQPSC Report 2025-2026
On June 4, 2008, Governor Paterson issued Executive Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that agencies report information regarding Qualified Personal Services Contracts (QPSCs) to a Task Force and on their agencies' websites
https://www.osc.ny.gov/files/procurement/pdf/qpsc-2025-2026.pdfCharles R. Drew Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual (2024-S-19) 180-Day Response
To determine whether the costs reported by Charles R. Drew Early Childhood Center, Inc. (Charles R. Drew) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s19-response.pdfDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking betrayal of his … he secretly circumvented our rigorous ethical standards and policies. When his misconduct was uncovered by federal … Attorney Preet Bharara, the Securities Exchange Commission and the FBI for their immediate and professional approach to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeState Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… position to evaluate Industrial Development Agencies and the projects that receive tax breaks with new reforms now … the best practices employed by some IDAs around the state and should reassure taxpayers that private businesses are … adequately scrutinized prior to receiving public support and that communities can recoup benefits if job creation …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915DiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… the progress, the unemployment rate was higher than the citywide rate of 4.5 percent in 2017 and the seventh highest … data), nearly five percentage points higher than the citywide rate. The Bronx’s population grew 26 percent between … in businesses between 1975 and 1984, much larger than the citywide decline. Since then, the number has grown by 35 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesAccount Authorization Form
… this form has been posted in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available … the form, have your Account Authorization Form notarized and submit it to OSC within 14 days. The form includes … the form have your Account Authorization Form notarized and submit it to OSC within fourteen days The form includes …
https://www.osc.ny.gov/online-services/account-authorization-formOpinion 94-10
… -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL … 239-o: A town human rights commission must be established and operated on a townwide basis. A town and one or more villages may establish a joint …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Comptroller DiNapoli Statement on Earth Day 2015
… York State Comptroller Thomas P. DiNapoli urged businesses and government to seek creative solutions to climate change … to cleaner, alternative energy sources, new infrastructure and other economic prospects. From a household budget to a … promote a more environmentally sound, low carbon economy and to end practices that threaten public health, damage the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-statement-earth-day-2015Opinion 90-37
… whether the village may sell the property at private sale and, if so, whether it is required to accept the higher of … authorization (see 1988 Opns St Comp Nos. 88-60, p 119 and 88-1, p 1). Village Law, §1-102(1) provides that a … shall have the power to take, purchase, hold, lease, sell and convey such real and personal property as the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Opinion 2007-2
… machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and 4-138: Counties may, but are not required to, charge back to towns and cities all or a portion of the types of expenses connected with elections and matters preliminary or relating thereto that, prior to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2Opinion 89-14
… the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (collecting officer may not … may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed stamped … a taxpayer to a tax receipt by mail when requested and since such receipts must be mailed at town expense, a …
https://www.osc.ny.gov/legal-opinions/opinion-89-1415-Day Prompt Payments for Small Businesses
… within 15 days after receiving: (1) the good or service; and (2) a proper electronic invoice against a purchase order. … expedited payments until March 31, you can start to create and submit electronic invoices the business day after you … presence in New York State; (3) be independently owned and operated; (4) not be dominant in your field; and (5) …
https://www.osc.ny.gov/state-vendors/portal/15-day-prompt-payments-small-businessesOpinion 95-3
… set aside for county or educational purposes when cities and county levy the same tax); (allocation of amount not set aside for county or educational purposes when cities and county levy the same tax) -- Pre-emption (where cities and county levy the same tax) TAX LAW, §§ 1105(b), …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 93-13
… on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to charge-back to municipalities within … road patrols on a part-county basis) LOCAL LAWS -- Taxes and Assessments (authority of county to charge-back to … area. You ask whether a county containing several towns and one city may charge-back to the individual towns within …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 2004-1
… -- Fees (imposition of for services of emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Services … (imposition of fees for services of an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW … emergency rescue services provided by an emergency rescue and first aid squad of the fire district fire department, …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1The Common Retirement Fund – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money used to pay NYSLRS benefits. As the … is responsible for the Fund’s performance, oversight and management. The Fund, which was valued at $273.1 billion … approximately $219.3 billion was paid in pension benefits and the Fund’s investment income covered 73 percent of the …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundPublic Authorities – 2021 Financial Condition Report
… provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities … in a variety of ways including rates, tolls, fees, and in some cases, taxes. Public authorities are generally … however, in some cases, governmental financial assistance and support is provided for operating and other expenses. In …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-authoritiesPublic Authorities – 2022 Financial Condition Report
… provide services to the public as well as to the State and local governments. New Yorkers pay for public authorities … a variety of ways including service charges, tolls, fees, and in some cases, taxes. Public authorities are generally … however, in some cases, governmental financial assistance and support is provided for operating and other expenses. In …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to non-State agencies … fund or corporation to which the appropriation is made and the Director of the Budget. This repayment agreement must … value which is included in the KK_REV budget definition and used by OSC Bureau of State Accounting Operations (BSAO) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivables