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Inflation 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
… how foreign fire insurance tax moneys are to be used for the benefit of the department or company. However, the … custody of these moneys should not permit expenditures for illegal or improper purposes. Should the members decide to use these moneys to pay for the publication of a fire department or company …
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
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES … officer is required to provide a duplicate receipt to a person who has not paid a tax. The issuance of tax receipts … (Town Law, §37[1]; 28 Opns St Comp, 1972, p 151; 1975 Atty Gen [Inf Opns] 107). The provisions of section 986(1) quoted …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 96-12
… power to adopt a local law superseding section 181 (see NY Const, art IX, §3[d][2]; Municipal Home Rule Law, §2[8]; … tax moneys over to the fire district). June 14, 1996 Richard C. Christensen, Secretary Maynard Fire District 1 …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 97-8
… A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified by the claimant. … a city is not required by general State statute to accept only vouchers which have been certified. We note, however, …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Opinion 94-20
… TAXES AND ASSESSMENTS -- Assessments (special assessment for snow removal) STREETS AND HIGHWAYS -- Snow Removal (special assessment for) BONDS AND NOTES -- Budget Notes (use of to finance … excess cost of snow removal) -- Serial Bonds (use of for "extraordinary expenses" for snow and ice removal) …
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
… FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance calls) GENERAL MUNICIPAL LAW §217(c): For purposes of earning a year of firefighting service under … a fire district service award program that provides points for participation in department responses, a volunteer …
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-2001-10DiNapoli: Medicaid Redesign Presents Opportunities and Risks
… decades of reform, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “New York’s Medicaid program is undergoing major changes, with … largely avoided in recent years.” Medicaid spending in New York has long been among the highest in the nation in …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-medicaid-redesign-presents-opportunities-and-risks