In accordance with the requirements of the New York State Municipal Assistance Corporation Act and the New York State Financial Emergency Act, the City of New York is required to submit monthly financial reports.
Audit Report on the Compliance of the New York City Office of Administrative Trials and Hearings with Executive Order 120 Regarding Limited English Proficiency
The City Charter requires that the Office of Management and Budget (OMB) publish documentation of forecasting methodologies used for projecting tax revenues for those taxes which account for five percent or more of total City tax revenues.
Reports on the City's State of Good Repair need and the agencies' planned spending to address this need. The program consolidates results of cyclical field surveys and estimates the Capital and Expense needs to keep major City owned facilities and infrastructure in a State of Good Repair.
In accordance with the requirements of the New York State Municipal Assistance Corporation Act and the New York State Financial Emergency Act, the City of New York is required to submit monthly financial reports.
NYC Department of Correction FYS 2007-16 Operating Expenditures, Inmate Population, Cost Per Inmate, Staffing Ratios, Performance Measure Outcomes, and Overtime
Amended Submission Version. The amended 2016 Consolidated Plan One-Year Action Plan is the City of New York's revised application to the United States Department of Housing and Urban Development's Office of Community Planning and Development (HUD-CPD) for formula entitlement grant funds from four (4) different entitlement programs: Community Development Block Grant (CDBG), HOME Investment Partnership (HOME), Emergency Solutions Grant (ESG), and Housing Opportunities for Persons with AIDS (HOPWA), respectively. These federal funds are used to address affordable housing, homelessness, supportive housing services and community development needs for programs which were conceived either to directly or indirectly benefit low- and moderate-income households. This edition incorporates the substantial amendments to the programmatic activities for the HOPWA, HOME, and CDBG grants. Substantial amendments were necessary for the following reasons: 1) HOPWA - following the City's evaluation of how to minimize the impact of the 2016 funding cut across the City's service portfolio at the time the Proposed 2016 Consolidated Plan was submitted in April 2016, the amended 2016 Action Plan version will now offer the public a more detailed list of the 2016 project sponsors and respective funding allocations as outlined in previous years' Plans. 2) HOME - added a new program HOME Tenant-Based Rental Assistance Program (HOME TBRA). Funding for the new program is reallocated from a portion of the City's 2016 HOME-funded Supportive Housing Program (SHP). In addition to reflecting the reallocation of funds, the amendment also revises the proposed accomplishments for the existing SHP. 3) CDBG - incorporates the budgetary amendments to the Calendar Year 2016 Community Development Block Grant (CDBG) Program, as adopted by the City Council. The HOPWA & CDBG substantial amendments were released for the federally-required thirty (30) day comment period on August 30, 2016. The HOME substantial amendment was released for its thirty (30) day comment period on October 12, 2016. This full amended version was submitted to HUD on November 15, 2016. This volume contains the Executive Summary.
Amended Submission Version. The amended 2016 Consolidated Plan One-Year Action Plan is the City of New York's revised application to the United States Department of Housing and Urban Development's Office of Community Planning and Development (HUD-CPD) for formula entitlement grant funds from four (4) different entitlement programs: Community Development Block Grant (CDBG), HOME Investment Partnership (HOME), Emergency Solutions Grant (ESG), and Housing Opportunities for Persons with AIDS (HOPWA), respectively. These federal funds are used to address affordable housing, homelessness, supportive housing services and community development needs for programs which were conceived either to directly or indirectly benefit low- and moderate-income households. This edition incorporates the substantial amendments to the programmatic activities for the HOPWA, HOME, and CDBG grants. Substantial amendments were necessary for the following reasons: 1) HOPWA - following the City's evaluation of how to minimize the impact of the 2016 funding cut across the City's service portfolio at the time the Proposed 2016 Consolidated Plan was submitted in April 2016, the amended 2016 Action Plan version will now offer the public a more detailed list of the 2016 project sponsors and respective funding allocations as outlined in previous years' Plans. 2) HOME - added a new program HOME Tenant-Based Rental Assistance Program (HOME TBRA). Funding for the new program is reallocated from a portion of the City's 2016 HOME-funded Supportive Housing Program (SHP). In addition to reflecting the reallocation of funds, the amendment also revises the proposed accomplishments for the existing SHP. 3) CDBG - incorporates the budgetary amendments to the Calendar Year 2016 Community Development Block Grant (CDBG) Program, as adopted by the City Council. The HOPWA & CDBG substantial amendments were released for the federally-required thirty (30) day comment period on August 30, 2016. The HOME substantial amendment was released for its thirty (30) day comment period on October 12, 2016. This full amended version was submitted to HUD on November 15, 2016. This volume contains New York City's One-Year Action Plan for the City's Amended 2016 Consolidated Plan Program Year (January 1, 2016 to December 31, 2016).
Amended Submission Version. The amended 2016 Consolidated Plan One-Year Action Plan is the City of New York's revised application to the United States Department of Housing and Urban Development's Office of Community Planning and Development (HUD-CPD) for formula entitlement grant funds from four (4) different entitlement programs: Community Development Block Grant (CDBG), HOME Investment Partnership (HOME), Emergency Solutions Grant (ESG), and Housing Opportunities for Persons with AIDS (HOPWA), respectively. These federal funds are used to address affordable housing, homelessness, supportive housing services and community development needs for programs which were conceived either to directly or indirectly benefit low- and moderate-income households. This edition incorporates the substantial amendments to the programmatic activities for the HOPWA, HOME, and CDBG grants. Substantial amendments were necessary for the following reasons: 1) HOPWA - following the City's evaluation of how to minimize the impact of the 2016 funding cut across the City's service portfolio at the time the Proposed 2016 Consolidated Plan was submitted in April 2016, the amended 2016 Action Plan version will now offer the public a more detailed list of the 2016 project sponsors and respective funding allocations as outlined in previous years' Plans. 2) HOME - added a new program HOME Tenant-Based Rental Assistance Program (HOME TBRA). Funding for the new program is reallocated from a portion of the City's 2016 HOME-funded Supportive Housing Program (SHP). In addition to reflecting the reallocation of funds, the amendment also revises the proposed accomplishments for the existing SHP. 3) CDBG - incorporates the budgetary amendments to the Calendar Year 2016 Community Development Block Grant (CDBG) Program, as adopted by the City Council. The HOPWA & CDBG substantial amendments were released for the federally-required thirty (30) day comment period on August 30, 2016. The HOME substantial amendment was released for its thirty (30) day comment period on October 12, 2016. This full amended version was submitted to HUD on November 15, 2016. This volume contains five (5) Appendices (Description of Monitoring Activities, Emergency Solutions Grant Written Standards; Definitions; Summary of Citizens' Comments; and, Certifications).
In accordance with the requirements of the New York State Municipal Assistance Corporation Act and the New York State Financial Emergency Act, the City of New York is required to submit monthly financial reports.
Pursuant to Section 204 of the NYC Charter, by the 15th of November, annually, the Citywide Statement of Needs (SON) isreleased by the Mayor to the community boards, borough presidents and the city council which identifies which new city facilities agencies intend to site, expand, reduce or close in the upcoming two fiscal years.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Presents information on capital appropriations and commitments with implementation schedules projected, and the ensuring three years for all active capital budget projects. These implementation schedules, derived by the respective agencies performing the project work, are the best assessment of the earliest possible start of the implementation milestone (scope, design, construction, etc.) being reported.
Audit Report Of The New York City Department For The Aging's Oversight Of Senior Citizen Centers' Compliance With Their Agreements Regarding Limited English Proficiency
S corporation which underwent a federal tax exempt reorganization under IRC section 368(1)(a)(F) (an F Reorganization) should file its General Corporation Tax return for the entire tax year covering both the period before and after the F Reorganization. No short period returns should be filed. In the F Reorganization , the shareholders of the old subchapter S corporation contributed their shares in the old corporation to a new subchapter S corporation with the old subchapter S corporation becoming a qualified subchapter S subsidiary (a Q-Sub) of the new subchapter S corporation; the Q-Sub then merged into an LLC wholly owned by the new subchapter S corporation and disregarded for tax purposes, with that LLC being the surviving entity. Hence, before the F reorganization, the old subchapter S corporation owned its assets directly; after the F reorganization, the new subchapter S corporation wholly owned an LLC which in turn owned the old subchapter S corporation's assets. #15-4966 6/3/15
Sale of two cooperative apartments that had been used as a single residential dwelling for over 40 years, and that the purchasers, with board approval using a proposal obtained from an architect, intend to physically combine, should be treated as the sale of a single cooperative apartment subject to the lower tax rate schedule under Code section 11-2102(b)(1)(B)(i). #16-4977 6/9/16
Sale of a one family home with one office, categorized as tax Class 1 to reflect that the Property is used primarily for residential purposes, and having a building Code S1 (primarily 1 family with 1 store or office) consistent with the tax classification is taxed at a reduced rate of 1.425 percent when calculating the RPTT due upon the conveyance of the Property. In the absence of information suggesting the Department's classification of the Property as Class 1 is incorrect, that classification is controlling for RPTT purposes. #15-4975 5/13/16
Sale of real property by an LLC wholly-owned by an entity exempt from the Real Property Transfer Tax Code section 11-2016(b)(2), whose sole purpose is to own and hold the real property for the exempt entity, and whose members must act as the exempt entity directs, should be exempt from Real Property Transfer Tax. Similarly, transfer of real property to an LLC wholly-owned by an entity exempt from the Real Property Transfer Tax Code section 11-2016(b)(2), whose sole purpose is to own and hold the real property for the exempt entity, and whose members must act as the exempt entity directs, should be exempt from Real Property Transfer Tax. #15-4974 5/23/16
The transfer of two adjacent condominium units that had been physically combined and used as a single apartment for over 50 years, in a single transaction, is treated as the sale of an individual residential condominium unit even though permits for the combination were never filed with the Department of Buildings. #15-4973 9/24/15
Sale of two cooperative apartment unit physically connected through an internal hallway and used as a single apartment unit for over four decades treated as the sale of an individual cooperative apartment subject to the lower rate schedule Code section 11-2102(b)(1)(B)(i) exempt from Real Property Transfer Tax. #15-4970 10/16/15
The transaction involving the transfer of Air Rights should be viewed in its entirety for purposes of the RPTT. The quit claim deeds are not part of a separate transaction but merely a mechanism to confirm and record that the Purchaser owns the portion of the building housing the residential condominium units and the Seller owns the commercial condominium unit and do not result in a change in beneficial ownership. The consideration for the transfer of the Air Rights is $15,230,000 plus the value of the commercial unit constructed by the Purchaser for the Seller less the $500,000 that the Seller contributed towards the construction. #15-4967 11/13/15
Sale of a single condominium apartment unit along with one or more noncontiguous studio units, the ownership and use of which is substantially restricted under the condominium's by-laws, should be treated as the sale of an individual condominium apartment subject to the lower tax rate schedule for Real Property Transfer Tax provided in Code section 11-2102(a)(9)(i). #14-4965 6/15/15
Sale of a single condominium apartment unit along with one or more noncontiguous suite units, the ownership and use of which is substantially restricted under the condominium's by-laws, should be treated as the sale of an individual condominium apartment subject to the lower tax rate schedule for Real Property Transfer Tax provided in Administrative Code section 11-2102(a)(9)(i). #14-4963 6/15/15
In accordance with the requirements of the New York State Municipal Assistance Corporation Act and the New York State Financial Emergency Act, the City of New York is required to submit monthly financial reports.
In accordance with the requirements of the New York State Municipal Assistance Corporation Act and the New York State Financial Emergency Act, the City of New York is required to submit monthly financial reports.
These reports provide property tax data such as market and assessed values, exemptions, and abatements. The information is listed by categories, such as borough, tax class, and type of building.
Final Letter Report on the Follow-Up Review of the Removal of School Tax Relief Exemptions for the Ineligible Properties Identified In Our Recent Audit of the New York City Department Of Finance
Audit Report on the Hearings of the Office of Administrative Trials and Hearings on Notices of Violations Issued by the Department of Health and Mental Hygiene
Audit Report on the Department of Housing Preservation and Development's Monitoring of Building Owners' Compliance with Affordable Housing Provisions and Requirements