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Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue
The devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York, necessitating borrowing from the federal government beginning in May 2020.
https://www.osc.ny.gov/files/reports/pdf/update-unemployment-insurance-trust-fund.pdfInflation in the New York City Metropolitan Area, April 2022
During this high inflationary period, increases in the NYC metro area have been less than those nationally and in other large metropolitan areas; nevertheless, price increases appear poised to outstrip earnings growth.
https://www.osc.ny.gov/files/reports/pdf/inflation-nyc-metropolitan-area.pdfRetirement Online Contact Administrator Authorization Form for State Employers (RS5545)
This form is for State employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5545.pdfRetirement Online Contact Administrator Authorization Form for Local Employers (RS5544)
This form is for local employers to authorize a Contact Administrator for Retirement Online, who will be responsible for maintaining accurate and complete business contact information for the individuals with whom NYSLRS communicates.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5544.pdfInternal Controls for Billed Receivables and User Charges Webinar Presentation
Please join us as we discuss internal control framework for billed receivables and user charges, and go through the elements of a control environment to help ensure these activities are appropriate and safeguarded.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-billed-receivables-and-user-charges-08-18-2021.pdfTheresa Fire District – Board Oversight and Financial Management (2021M-60)
Determine whether the Theresa Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded and reported and whether they properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/theresa-district-2021-60.pdfHealth, Safety, and Accessibility in District 75 Schools (2019-N-7)
To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and healthy environment that is Americans With Disabilities Act (ADA) compliant for students attending District 75 schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n7.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
In 2019, New York City’s retail sector comprised 32,600 businesses that provided 344,600 jobs, paid $16 billion in total wages citywide, and contributed $55 billion in taxable sales to the City’s economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2021.pdfUncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (Follow-Up) (2025-F-18)
To assess the extent of implementation of the seven recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Report 2022-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f18.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2025 (2025-M-3)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2025.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25m3.pdfOpinion 89-16
… must determine how foreign fire insurance tax moneys are to be used for the benefit of the department or company. … of a fire department or company newsletter, the moneys may be expended by the treasurer for that purpose. You ask … Whether foreign fire insurance tax moneys may be expended to pay for the publication of a fire department …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 88-66
… publication as a secondary adjunct to a work by another author for the purpose of introducing, concluding, … a work protected under this title vests initially in the author or authors of the work," and "[i]n the case of a work made for hire, the employer ... is considered the author for purposes of this title, and, unless the parties …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 88-65
… million or more persons. For purposes of this section, the term 'mortgagee' shall include every banking organization; … this state; national banking association; federal savings bank or federal savings and loan association; federal credit union; bank, trust company, savings bank, savings and loan …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 96-12
… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 97-8
… requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by … a certification or verification requirement (see Municipal Home Rule Law, §10[1][ii][a][5]; Second Class Cities Law, … requirement (see 12 Opns St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 94-20
… Bonds (use of for "extraordinary expenses" for snow and ice removal) VILLAGE LAW, §§5-518, 6-622, 22-2200; MUNICIPAL … bonds to pay for "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year. You ask … all or part of any "extraordinary expenses" for snow and ice removal incurred in its 1993-4 fiscal year, or to …
https://www.osc.ny.gov/legal-opinions/opinion-94-20Opinion 95-16
… WORDS AND PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION … in their ordinary acceptance and significance and the meaning commonly attributed to them" (Phaneufv City of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2002-11
… number of calls of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General … company calls other than emergency rescue and first aid squad calls, as set forth in section 217(c)(vi)(A) of the … number of calls of an emergency rescue and first aid squad, and an additional twenty-five points for responding to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Opinion 2001-10
… Powers and Duties (authority to require certification or verification of claims) TOWN LAW §118: Vendors are not … the 1982 amendment was to eliminate the certification or verification requirement and instead provide towns "the option of requiring certification, verification, or neither." (Memorandum of the Office of the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10