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Opinion 97-11
… Law authorizes the governing body of any "political subdivision", and any "municipality" which is not a "political subdivision", to adopt a local law, ordinance, or resolution … council, board, commission, or bureau of a political subdivision . . ." (emphasis supplied). As used in section …
https://www.osc.ny.gov/legal-opinions/opinion-97-11CUNY Bulletin No. CU-547
… CUNY (SS/Medicare Deficiency), will have a deduction rate of ten percent of gross pay applied. Existing FICA tax deficiency repayment … in a total FICA repayment that exceeds ten percent of gross pay. If an employee has existing active FICA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare Deficiency) … NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … To notify agencies that newly established FICA tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyOpinion 90-1
… CONSTITUTIONAL LAW -- Gifts and Loans (gifts of moneys to public entities) LOCAL LAWS -- Municipal Funds (authorizing gift of to another municipal corporation) MUNICIPAL FUNDS -- … facility must be applied to a town's general fund and used for town-wide purposes. You also ask whether a portion of …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 99-9
… to pay for continuing legal education tuition for city attorney) MUNICIPAL FUNDS -- Appropriations and Expenditures … - continuing legal education tuition for municipal attorney) PUBLIC OFFICERS AND EMPLOYEES -- Conferences and … Schools (continuing legal education tuition for municipal attorney) -- Compensation (continuing legal education tuition …
https://www.osc.ny.gov/legal-opinions/opinion-99-9Opinion 88-27
… disabled fireman with the municipality being liable only for any difference between his regular wages or salary …
https://www.osc.ny.gov/legal-opinions/opinion-88-27XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… OVERVIEW AND POLICIES Internal Controls Assessment Title 2, Chapter I, Part 6, Section 6.6 of the New York Codes, … the payment process to ensure claims are appropriate to pay. Agency heads may use a variety of resources and … in the form of operator identification and passwords. Voucher Authorizer Designation Section 110 of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… subleases and vacancies, and the return of demand for residential space are likely to influence conversations over … $6.9 billion in direct revenue in property taxes, real estate transaction taxes, mortgage taxes and commercial rent …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicOpinion 2002-4
… and other applicable laws and regulations, including any permit requirements. The town must determine that the … owner and will primarily serve town purposes. The dredging work may be carried out by the town highway superintendent … and material therefor. Section 81(1)(g) was intended to permit towns a means to ensure that those who utilize …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-60
… fair reasonable terms for such arrangements. You ask under what circumstances an agreement designated as a "license" or … Concerning what circumstances an agreement designated as a license or …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2000-5
… reserve funds. Moneys in the fund may be appropriated only: a. For the removal of snow and ice from the public … to the establishment thereof, and that such moneys are only expended therefrom on order of the town superintendent …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5VII.9 Overview – VII. State Revenues and Appropriated Loan Receivables
… (FBIC Ledger) reports for their agency. These reports can only be run for data through March 31, 2019 before the new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-overviewVII.9 Fringe Benefits and Indirect Costs – VII. State Revenues and Appropriated Loan Receivables
… (FBIC Ledger) reports for their agency. These reports can only be run for data through March 31, 2019 before the new …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii9-fringe-benefits-and-indirect-costsOpinion 92-14
… made to discharge a mechanic's lien without a court order only when either (1) a certificate of satisfaction or release … to the general rule that money may be paid out of court only upon court order. Specifically, we must determine what … made to discharge a mechanic's lien without a court order only when either (i) a certificate of satisfaction or release …
https://www.osc.ny.gov/legal-opinions/opinion-92-14State Audits by Agency or Authority
View audits issued in the last four years by state agency
https://www.osc.ny.gov/state-agencies/audits/by-agencyDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… $1.51 back in federal spending, as compared to a national average of $1.70. DiNapoli’s report found that for the second … reflects short-term measures, however, not enduring policy changes. As the temporary aid winds down, the … were 6.7% of the total federal receipts from social insurance taxes. New York’s per capita contribution for such …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsDiNapoli: Fiscal Stress Remains Low Among Villages
… DiNapoli's Fiscal Stress Monitoring System has identified 10 villages and two cities in New York in some level of … fiscal year, which includes all counties, towns, 10 villages, and the majority of cities. DiNapoli's office … P DiNapolis Fiscal Stress Monitoring System has identified 10 villages and two cities in New York in some level of …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-fiscal-stress-remains-low-among-villagesDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… (Steuben), Fultonville (Montgomery) and Sackets Harbor (Jefferson) were designated as “susceptible to fiscal stress.” …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdNYC Construction Noise Complaints Soar
… “no excessive noise,” for 211 of the 250 complaints and only three complaints resulted in violations being issued by …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarNYC Subway Exit Usage Level Data
This file contains the raw data published in the online Subway Ridership in New York City dashboard.
https://www.osc.ny.gov/files/reports/osdc/excel/nyc-subway-usage-data-level-march-2023.xlsx