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Office Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfCorporate Governance - Discrimination Proposal
Shareholders request the Board of Directors oversee the preparation of an annual public report describing and quantifying the effectiveness and outcomes of efforts by Chipotle Mexican Grill, Inc., (Chipotle) to prevent harassment and discrimination against its protected classes of employees.
https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/chipotle-discrimination.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12)
to determine whether residents of Mitchell-Lama developments supervised by DHCR are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes. Our audit covered the period from January 2019 through December 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12.pdfHomeownership Rates in New York
In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, with only 53.6 percent owning a home in the second quarter of 2022, compared to 65.8 percent nationally.
https://www.osc.ny.gov/files/reports/pdf/homeownership-rates-in-ny.pdfFranziska Racker Centers, Inc. dba Racker: Compliance With the Reimbursable Cost Manual (2021-S-5) 180-Day Response
To determine whether the costs reported by Franziska Racker Centers, Inc. dba Racker (Racker) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s5-response.pdfStreet Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfKids in Action of Long Island, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-13) 180-Day Response
To determine whether the costs reported by Kids in Action of Long Island, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s13-response.pdfNYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfCity of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc. (2019-S-60) 180-Day Response
To determine whether the Office of Mental Health ensures that costs reported by providers such as Independent Living, Inc. on Consolidated Fiscal Reports are allowable, properly calculated, and adequately documented in accordance with Consolidated Fiscal Reporting and Claiming Manual requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-19s60-response.pdfDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… current year. These figures include federal aid associated with the Affordable Care Act and disaster-related assistance, … several proposals potentially affecting the expenditure of tens of billions of dollars that would give the Executive … million for a program intended, in part, to continue work on projects of the SUNY Polytechnic Institute. Includes …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOpinion 90-48
… Inc. v White , 141 Misc 2d 28, 532 NYS2d 690; Lord Electric Co., Inc. v Litke , 122 Misc 2d 112, 469 NYS2d 846). … , 141 Misc 2d at p 35, 532 NYS2d at p 695; see also ARC Plumbing & Heating Corp. v Board of Responsibility , 135 Misc 2d 413, …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2005-5
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when … Whether the police chief is entitled to a monetary payment in the amount …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 2006-6
… the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask whether a town … (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves of absence. As is the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 2010-2
… -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER DISTRICTS -- Property (sale of unneeded vehicles) TOWN LAW §§ 198 (8), (12) (a): A town water … elected board of commissioners is not required to sell vehicles that are no longer needed for district purposes …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 2010-4
… York State Assembly Mem in Support of Legislation, Budget Report on Bills, Letter to Counsel to the Governor, United …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4Opinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 98-20
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … and fire companies may organize, within such departments or companies, fire police squads composed of volunteer … at such times as the fire department, fire company or an emergency rescue and first aid squad of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… a squad composed mainly of volunteer firefighters, upon consent of the fire department and squad, and after a public … ambulance service (General Municipal Law, §209-b[2][a], [d], [e]; but see, General Municipal Law, §209-b[2][j]). The … 9 of the State Constitution (see, NY Const., art IX, §3[d][2]; see also, Municipal Home Rule Law, §2[8]). In …
https://www.osc.ny.gov/legal-opinions/opinion-98-18