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Selected Controls Over the Property Tax Assessment Process
… and condos with more than three units, Market Value (MV) is determined by using income and expense data reported … Expense (RPIE) form. RPIE information is used to determine MV for large rental buildings, co-ops, and condos (11 units … current year levels to capture market conditions, and the MV is determined by applying a capitalization rate (expected …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processOpinion 91-2
… also stated, with respect to the Comptroller's power to subpoena certain records of a public authority, that "[a]ll … this type of information could be made the subject of a subpoena (see Ronan , supra ). Pursuant to that section, the Comptroller "may issue a subpoena ... requiring a person or persons to attend before …
https://www.osc.ny.gov/legal-opinions/opinion-91-2DiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… the total to over 3.7 million. Brooklyn gained the most over that time, with 11.4% growth to reach 1.1 million … spiked in 2023, with 30,170 units added citywide, the most since 2010. Nearly 93% of 2023’s growth was from new … housing units are being added to the neighborhoods that most need them and to review changes in neighborhoods after …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and Congress would have significant implications for New Yorkers, including the elimination of the more than $67 billion in state and local tax deductions reported by New Yorkers on their federal taxes, according to a report …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersGreat Neck Park District – Capital Assets (2025M-27)
… assets (i.e., equipment), and they did not physically tag equipment or record tag information on the inventory list. We reviewed all 30 …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27Pandemic Planning and Care for Vulnerable Populations (2021-S-9)
To determine whether the Office for People With Developmental Disabilities (OPWDD) adequately addressed the needs of the vulnerable population it serves in its emergency plans and took appropriate actions to care for this vulnerable population during the COVID-19 pandemic.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s-9.pdfDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… A Greene County couple today pleaded guilty to grand larceny for stealing over $35,000 in pension … death and forged his deceased father’s name on checks to try to cheat the state pension system of over $35,000 they were … A Greene County couple today pleaded guilty to grand larceny for stealing over $35000 in pension payments …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsOrder NYSLRS Forms and Publications for Employers
… to: Office of the State Comptroller Attn: Service Desk 110 State Street Albany, NY 12244 Call our Service Desk at 518-474-3438 (No voicemail, please.) Please allow …
https://www.osc.ny.gov/retirement/employers/order-nyslrs-forms-and-publications-employersDiNapoli: State Pension Fund Adds $350 Million to Investment Funds Geared to New York Companies
… Retirement Fund (Fund) is committing another $350 million to two investment funds through its In-State Private Equity … “We’ve committed more than $2 billion through this program to invest in New York state companies and I’m proud to continue building on our successful track record.” The …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-state-pension-fund-adds-350-million-investment-funds-geared-new-york-companiesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… or irregularities occurring and remaining undetected. Town of Corning – Financial Condition (Steuben County) The … policy. Town of Palermo – Timeliness of the Supervisor’s Records and Reports (Oswego County) The town supervisor did … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Calls for State Procurement Reform
… not-for-profits to do state business, makes procurement requirements uniform, and toughens ethics and transparency … state public authorities to follow the same procurement requirements as state agencies. The procurement rules and … and put public authorities on notice of his plan to watch them closely. As government contracting has grown in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-calls-state-procurement-reformDiNapoli Releases April State Cash Report
… in personal income tax (PIT) collections, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. "The fiscal year is off to a rocky start. Tax collections for the first month of the … economic conditions, taxpayers deferring income due to potential federal tax changes or other factors, but …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-reportDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… Arlington Terrace/North Shore on Staten Island and York Hill in Manhattan. Hazardous or Unsafe Conditions Found … building façade conditions were also observed. York Hill: Mold, water leaks and rusting were found in apartments … HPD and several Mitchell-Lama developments, including York Hill in my district,” State Senator Liz Krueger said. “The …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, … be accurate. If price scanners or scales are incorrect, or prices don’t match those displayed, it can add up and … testing scanners to ensure they are charging the correct prices, testing weighing devices, handling consumer …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersManual Reporting – Enhanced Reporting
… updates each employee’s record for the report period. You can report: Job data for status changes , for example, a … they will need to be assigned a NYSLRS ID before you can report them. The NYSLRS ID is a unique identifier for … you report will be listed in the report details. You can scroll or search through the report details to select …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays … Authorities Law. One of six MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter … a major transfer hub at Jamaica to the easternmost tip of Long Island. The LIRR operates 24 hours a day, 7 days a week. …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… an adequate inventory policy or written procedures on how workbooks should be accounted for and how the inventory … did not properly audit and approve all claims prior to payment. Auditors reviewed 100 claims totaling … district officials did not adequately monitor nonstudent network user accounts, provide IT security awareness training …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… The Travelers Companies Inc. (35%); Express Scripts Holding Co. (30.5%); American Airlines (28%); Aetna Inc. … Energy Coca Cola Enterprises Raytheon Union Pacific Waste Management 2015 Dean Foods Delta Airlines Eastman …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingDiNapoli Releases Profile of State's Economic Development Agency
… today released a profile of the Empire State Development Corp. (ESDC) that found there is minimal financial … Authorities by the Numbers: Empire State Development Corp. … today released a profile of the Empire State Development Corp ESDC that found there is minimal financial information …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-releases-profile-states-economic-development-agency