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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.pdfOpinion 93-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy …
https://www.osc.ny.gov/legal-opinions/opinion-93-1State Comptroller DiNapoli Releases Audits
… February 2020. They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … Industry Standards (Follow-Up) (2021-F-2) An audit issued in December 2019 found that CUNY had fallen short in … the Second Injury Fund, and the Fund for Reopened Cases. Auditors identified 1,208 errors totaling more than …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… expanded opportunities for industrial hemp production in the state. However, the department does not always follow … The department inspected only 57 percent of growers in the program and tested plant THC levels for only 58 … fines were imposed in only 12 out of the 684 harassment cases (2 percent) filed during the audit scope. New York City …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Opinion 91-31
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS - Town Charges (costs of … to reimburse a private hospital for expenses incurred in the treatment of an individual who was injured by a rabid …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli Releases Municipal Audits
… of Scio, Town of Sheridan and the Snyder Fire District . “In today’s fiscal climate, budget transparency and … County) The town board did not ensure that fuel supplies in the parks department were adequately safeguarded and … was recorded with no corresponding deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0Opinion 91-64
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC CONTRACTS -- … expended for several bus transportation contracts will be in excess of the monetary threshold for purchase contracts in …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Opinion 96-23
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (towns not exempt from) -- … broad exemption to towns, or other municipalities (except in certain instances counties) from the statutory court fees …
https://www.osc.ny.gov/legal-opinions/opinion-96-23Opinion 94-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … These provisions are generally parallel to those contained in articles 12 and 12-A of Town Law (§190 et seq.) relative …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-23
… Local Finance Law is explained as follows: This section is new. Section 12 of article 8 of the State Constitution …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 92-2
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Taxes (authority to use … before March 1 of each year, for the use of the hydrants in the preceding year. The water company has, however, …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Opinion 91-5
… time of incorporation of the village remain in effect, and new local legislation may be enacted thereafter by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-5DiNapoli: New York Must Do More To Reduce Maternal Deaths
… rates have increased since a taskforce was established in 2018 to address maternal health and racial disparities. … or ethnicity, have access to the highest level of care.” In 2010, New York launched the Maternal Mortality Review … white women. DOH does not track severe maternal morbidity cases, despite officials saying an analytic strategy to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsOpinion 92-22
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Contracts … of owners of property located outside municipality in assessment review proceedings) PUBLIC OFFICERS AND …
https://www.osc.ny.gov/legal-opinions/opinion-92-22Opinion 93-2
… that former subdivision four was to be superseded by the new provisions (see McKinney's Sessions Laws of 1977, p 578). …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Opinion 90-52
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (publication … LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of each …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 93-25
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … use. The village's provision of lighting may be one factor in determining whether the private right-of-way has become a …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 89-31
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Recall Election (authority of … may not provide for recall elections of elected officials in the absence of express statutory or constitutional …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… released today by State Comptroller Thomas P. DiNapoli. In total, Medicaid made more than $930,000 in payments for ED drugs and treatments for recipients, … of BPH or PAH and found 31 percent, or four of 13 cases, supported only a diagnosis of ED. One case was …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersOpinion 2001-5
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … property. A fire district, however, may not offer rewards in connection with other matters. 1982 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5