I need to know, what the law is about an employeer to provide restroom facilities for the employees. No heat, no water in the office. They expect us to use the restroom next door, which is filthy, and has a hole in the door. This was last year, tax season, and they want me to work for them again, if I refuse I'm afraid I will lose my unemployment. What choices do I have? Jojo

Yes, there are regulations. Start here to contact CAL-OSHA.
http://www.dir.ca.gov/dosh/Contactus.html