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Opinion 2001-8
… fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- … There is no authority for a fire district to establish a scale of tax rates so that owners of multiple parcels are … of tax rates so that owners of multiple parcels would pay at a lower rate." Article 11 of the Town Law (§170 et seq …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8Opinion 88-65
… opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) … superseded. A municipality may adopt a local law for the issuance of tax receipts by the collecting officer to persons … duplicate receipt to a person who has not paid a tax. The issuance of tax receipts by town and city collecting officers …
https://www.osc.ny.gov/legal-opinions/opinion-88-65State Comptroller DiNapoli Statement on New York City Mayor's 2023 State of the City Address
… statement on New York City Mayor Eric Adams' State of the City address: “The State of the City address delivered by Mayor Eric Adams put forth … and essential services. I commend the mayor's bold plan of action for a city that supports working families. “Like …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-statement-new-york-city-mayors-2023-state-city-addressState Agencies Bulletin No. 2134
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2023-24 budget, OSC would like to provide notice of the possible impact to paychecks if the NYS budget or an … cycle may be affected. *This does not apply to employees of the State University of New York (28***, [excluding SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2134-paycheck-distribution-may-4-2023-institution-cycle-paychecksDiNapoli: Local Sales Tax Collections Grew by Nearly 17% in May
… the same month in 2021, according to an analysis released today by State Comptroller Thomas P. DiNapoli. Overall, local … the same month in 2021 according to an analysis released today by State Comptroller Thomas P DiNapoli Overall local …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-local-sales-tax-collections-grew-nearly-17-mayOversight of Information Technology Consultants and Contract Staffing
… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract terms and deliverables. ITS has a contracts and procurement unit that oversees the … Generally, contracts contain reporting requirements for contractors (e.g., performance metrics), which serve as a …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingUnified Court System Bulletin No. UCS-292
… Effective Dates Effective as of paychecks dated November 10, 2020 (Administration). OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-292-prepaid-legal-service-benefit-unified-court-system-ucsState Agencies Bulletin No. 2249
The purpose of this bulletin is to notify agencies of an automatic dues increase and a onetime retroactive dues adjustment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationVacancies at the Clinton Towers Mitchell-Lama Housing Development
… to middle-income families. The New York City Department of Housing Preservation and Development (HPD) is the nation’s … mission is to promote the construction and preservation of affordable, high-quality housing for low- and … and preservation, and ensuring sound management of the City’s affordable housing stock. In New York City, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentDiNapoli: Fewer School Districts Overriding Tax Cap
… of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … districts were twice as likely to override the tax cap compared to high-need districts. “Local school district … are working hard to operate within the confines of the cap,” said DiNapoli. “As the cap fluctuates below two …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capBilingual Care, Inc. – Compliance With the Reimbursable Cost Manual
… the Program Bilingual is a New York City-based for-profit organization authorized by SED to provide preschool Special … to children with disabilities who are between the ages of three and five years. During the 2014-15 school year, … for reimbursement, reported costs must comply with RCM requirements. For the three fiscal years ended June 30, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/bilingual-care-inc-compliance-reimbursable-cost-manualOversight of Industrial Hemp
… for conducting pre-growing inspections and for sampling plants to test THC levels before harvested industrial hemp … applications, conducting inspections, and sampling plants. The Department inspected only 57 percent of growers … Program applications, conducting inspections, and sampling plants. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… Southern Westchester Board of Cooperative Educational Services (BOCES) officials secured nonstudent network user … Southern Westchester Board of Cooperative Educational Services BOCES officials secured nonstudent network user …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyOther Bulletin No. 24
To inform the State University Construction Fund of OSCs automatic processing of the repayment of SCF CSEA DRP reductions
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval of the contract is … are penalties imposed by Article XI-B of the State Finance Law that provides for prompt contracting and interest payments for NFP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsVillage of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the … The purpose of our audit was to review the Boards oversight …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Homeless Outreach Program at the Metro-North Railroad
… Purpose To determine whether the Metro-North Railroad (Metro-North) has appropriate oversight and monitoring controls over its … shelters off Metro-North property. Our audit covered the period June 16, 2017 to September 30, 2018. Background … To determine whether the MetroNorth Railroad has appropriate oversight and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadTown of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Opinion 2002-7
… LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- … -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required … library may determine to accumulate library fund monies for capital purposes. The expenditure of such monies is not …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7The New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated … To determine whether the costs reported by The New Interdisciplinary School on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manual