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Tax Law Section 496-b
Office of the New York State Comptroller, Tax Law Section 496-b, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-b.pdfTax Law Section 496-a
Office of the New York State Comptroller, Tax Law Section 496-a, Adult-Use Cannabis
https://www.osc.ny.gov/files/local-government/resources/pdf/tax-law-section-496-a.pdfEducation Law Section 2023-b
Education Law Section 2023-b
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/education-law-section-2023-b.pdfOpinion 93-20
… of countersignature) TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may … town board ...". Section 37(1) further provides that all school district moneys collected by the receiver must be deposited in designated bank(s) to the credit of the school district. After payment to the supervisor of the full …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 90-61
… and maintaining a water supply district only on an ad valorem basis, and not on a benefit basis. Also, a town … a town water supply district must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the … of a water supply district shall be raised on an ad valorem basis. Town Law, §202-a(1) provides that the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Opinion 2000-12
… MUNICIPAL LAW §§801, 806: There is no provision in article 18 of the General Municipal Law (§800 et seq.) that prohibits a town board member from voting on salaries for family … family members who serve as various town officers. Article 18 of the General Municipal Law (§800 et seq.) contains …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 2001-14
… to matters relating to his or her village employment. You ask whether a member of a town board who also serves as …
https://www.osc.ny.gov/legal-opinions/opinion-2001-142023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 through September 30 2024
https://www.osc.ny.gov/state-agencies/audits/2023-2024-annual-report-audits-state-agencies-and-public-authorities2024-2025 Annual Report on Audits of State Agencies and Public Authorities
… As required by law this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1 2023 …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesOpinion 92-2
… which are not to be a general charge against all of the property of the fire district, and such amounts shall be levied only upon the property included in such zone or zones " (emphasis added). …
https://www.osc.ny.gov/legal-opinions/opinion-92-2Coalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… a coalition of 41 investors today urged U.S. companies to oppose President Trump's repeated actions on immigration, which risk negative repercussions to our nation’s economy. "We're calling on American companies to embrace inclusive immigration policies and stand against …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationWhat is the Real Property Tax Cap?
… With some exceptions, the State’s Property Tax Cap limits the amount local governments and most school districts can increase the tax levy (the total amount of property taxes billed) to the … two percent or the rate of inflation. (Individual property tax bills are based on various factors, and they may increase …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOpinion 2001-7
… collected from the properties within the district on an ad valorem basis, unless the petition requesting … the properties within the extension on the same basis (ad valorem or benefit) as expenses of the parent district … for changing the basis of assessment of a district from ad valorem to benefit in certain circumstances (Town Law …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7DiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… court-ordered treatment for individuals under Kendra’s Law to ensure that needed services are delivered in a timely … New York State Comptroller Thomas P. DiNapoli. “Kendra’s Law was enacted to ensure that those with severe mental … recommendations to improve the administration of Kendra’s Law at a time when we’re facing a serious mental health …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawOpinion 2010-3
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION DISTRICTS: Fire Protection … expenses for its debt incurred to finance a firehouse used in connection with providing the fire protection service … the contract is one of the expenses that may be considered in the course of negotiating the "definite sum" payable by …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Opinion 91-51
… on a benefit basis are "assessed upon each ... parcel of land at the time and in the manner ..." provided for the levy … in section 9-a(1)(b) excludes the proceeds from the sale of obligations and other moneys "which, by law, may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Contract Advisory No. 26
… Subject : Statement on Sexual Harassment Prevention in Bids Guidance : Statement on Sexual Harassment Prevention in Bids: Every bid made to the State or … has and has implemented a written policy addressing sexual harassment prevention in the workplace and provides annual …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsOpinion 90-64
… -- Procedural Requirements (referendum requirements) BONDS AND NOTES -- Referendum Requirements (bond resolution for … are neither permitted nor required by statute are improper and without effect (see, e.g., 1988 Opns St Comp No. 88-70, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… rights. Groenwegen graduated from the Boston University School of Law and the State University of New York at Albany. … to the Independent Review Commission of New York’s law school deans for review and approval or denial to serve on …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… and recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid … have the required signage. Further testing found at least 1,248 potentially covered retailers that were not enrolled …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-follow