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Enforcement of the Mitchell-Lama Surcharge Provisions
… Purpose To determine if surcharges are being properly assessed at … loans and real property tax exemptions, the program required limitations on profit, income limits on tenants, and … a surcharge, up to a maximum of 50 percent, to the monthly rent or carrying charge. Payment of surcharges is a legal …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… have filed a shareholder resolution calling on ExxonMobil to set and disclose greenhouse gas (GHG) reduction targets, … develop a clear strategy for long-term sustainability, in line with international commitments for a safer climate. … of releasing a more comprehensive disclosure report. A number of investors have joined the Fund and the Church …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and a license application check-off box to … Trust Fund, auditors reviewed the Autism Awareness Fund, Drive Out Diabetes Fund and the Multiple Sclerosis Fund. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateDiNapoli: NYC Remains on Solid Ground but Budget Risks Need to be Managed
… preliminary executive budget for fiscal year (FY) 2019 and its associated financial plan project a surplus of $2.6 … contribution to the MTA’s emergency Subway Action Plan (SAP). In addition, the city could come under pressure to contribute operating funds to the SAP. Changes in the federal tax code enacted in December 2017 …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-nyc-remains-solid-ground-budget-risks-need-be-managedDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… Comptroller Thomas P. DiNapoli today announced legislation to create an optional investment pool to help the state and … While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … Under DiNapoli’s proposal, there is no limit on how much or how little a government can deposit into the …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careOpinion 2003-1
… standpipes, water purification works, pumping stations and main water lines, including lands, of the original district … …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 94-20
… removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL HOME RULE LAW§10(1)(ii)(e)(2); LOCAL FINANCE LAW, §§26.10, … removal in excess of the amounts appropriated, but it may issue budget notes to finance such excess costs. In addition, a village has temporary authority to issue serial bonds to pay for "extraordinary expenses" for …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 88-71
… the property owner relative to the accuracy of his water bill. This is in reply to your letter concerning the waiver … a lien on real property and are added to the user's city tax bill. Under the city's water rent schedule, most … (see City of Mount Vernon v Mount Vernon Trust Co. , 270 NY 400, 1 NE2d 825). Moreover, it has been held that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71Opinion 89-11
… tax moneys to rent a room in which to meet, if the meetings are for the purpose of providing care and relief to … fire insurance tax moneys to rent a room to be used for meetings of the Association and its trustees. Some of these meetings will be devoted to discussing the care and relief of …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… half of all agencies reporting contracts as late as 90 to 100 percent of the time, according to a report released … of New York. “But 25 years after the adoption of the Prompt Contracting Law, New York is still executing six out … DiNapoli’s annual report provides our best assessment of how well we are doing. The current report indicates progress, …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-lateEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… billion, or 87.5 percent, were derived from assessments on electric and gas utilities, or from the proceeds of auctions conducted under …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City
… (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether … and supervision by DHCR. Developments are owned by private companies and can exit the Program under certain conditions. … Companies in New York State. Key Recommendations Improve monitoring of developments, including but not limited to: …
https://www.osc.ny.gov/state-agencies/audits/2023/06/15/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellDiNapoli: NYC Projects $3 Billion Surplus for 2015, Balanced Budget Next Year
… jobs in 2014 (the first job gains since 2011) and is on pace to add nearly 4,000 jobs during 2015. Industry profits … first quarter of 2015 (totaling $6.5 billion) and are on pace to exceed the city’s annual forecast. Over the past …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-nyc-projects-3-billion-surplus-2015-balanced-budget-next-yearDiNapoli Expands State Pension Fund's In-State Investment Program
… announced the creation of the $200 million New York Credit Small Business Investment Company (SBIC) Fund to provide credit … for the program is leveraged by the U.S. Small Business Administration. New York’s state pension fund is now one of …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programState Comptroller DiNapoli Releases Municipal Audits
… County – Supplemental Nutrition Assistance Program (SNAP) and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that Department of Social Services … did not always have the documentation needed to process SNAP applications correctly and in a timely manner. …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… an annual average of 33% (2016-2019) to nearly 44% (2020-2024). Based on recent data from the Department of City Planning, housing continued to grow at a fast pace in 2024, with a new record of 37,690 net new units to reach 3.76 … the boroughs in number of permitted housing units as of 2024, partially due to rezoning initiatives that may have …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), to businesses to … projects (e.g., industrial, manufacturing, warehousing, commercial, research, renewable energy and recreational … assess the progress of each project toward achieving the investment goals indicated in the project applications or …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mXII.6.Q Paying and Reconciling State Credit Card Charges – XII. Expenditures
… This Section provides Business Units with guidance on how pay and reconcile charges to the State Procurement, … the checkmark in the “Separate Payment” box should ensure it is checked. For additional instruction on this topic, … the goods or services purchased with the PCard, the agency does not need to subsequently process a journal transfer. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6q-paying-and-reconciling-state-credit-card-chargesXI.11.G Equipment Acquisition – XI. Procurement and Contract Management
… OVERVIEW The purpose of this section is to provide guidance to state agencies on the procurement … record for an equipment acquisition agreement must include a justification of need for the equipment. Cost/price is a … of a nominal fee (e.g. $1.00) may be required for title to pass to the State. Lease with an Option to Purchase - Title …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11g-equipment-acquisitionSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdf