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Local Sales Tax Growth in 2017 Highest in Four Years
Local Sales Tax Growth in 2017 Highest in Four Years
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-growth-2017-highest-in-four-years.pdfOpinion 94-15
… LAW, §§11, 39; ESTATES, POWERS AND TRUSTS LAW, §11-2.2; EDUCATION LAW, §1709(12), (12-a): Extraclassroom activity … districts, to invest "moneys" held in the custody of the chief fiscal officer or other officer of the local government, and not …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 90-9
… you ask whether the village board may eliminate the requirement that vendors certify all claims against the … respect to whether the village board may eliminate the requirement that vendors certify each claim submitted to the … that a village board, by resolution, may eliminate the requirement that a claim be either certified or verified. …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 2006-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the salary of an elected town officer other than a town justice may be decreased during the officers term of officer by town board resolution …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5XI.4 Overview – XI. Procurement and Contract Management
… defined in legislation, they are typically referred to as “program” contracts and are often characterized as service … defined in legislation they are typically referred to as program contracts and are often characterized as service …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewOpinion 89-55
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … TOWN LAW, §§150, 152; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3): A town board may adopt a local law, subject to … power to determine promotions (Town Law, §150[2]). There is no similar authority in the Town Law, however, to confer …
https://www.osc.ny.gov/legal-opinions/opinion-89-55DiNapoli: Tax Collections Down $1.3 Billion in First Half of Fiscal Year
… To meet current year-end projections, PIT collections will have to increase 11.1 percent, or $2.5 billion, through the … in the current year, and other tax law changes that may have changed taxpayer behavior and the timing of estimated … although more than $625 million in settlement dollars have been used for general budget support. The SFY 2015-16 …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-tax-collections-down-13-billion-first-half-fiscal-yearNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… June 3, 2021 Edition Pre-Pandemic Improvements in Employment Rates for People with Disabilities Have Been Derailed by COVID-19 The COVID-19 pandemic and resulting economic shutdown led to … Rates for both groups spiked with the onset of the COVID‑19 pandemic. FIGURE 2 – New York State Unemployment …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Opinion 91-51
… County sewer districts are governed generally by article 5-A of the County Law. The cost of establishing and … 14-F of the General Municipal Law (see County Law, §266[1][b]). Costs of a county sewer district raised on a benefit … municipal corporation (see, e.g., General Municipal Law, §6-c[7]). The limitation could be interpreted to encompass …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 89-32
… Stock Ownership (county treasurer as stockholder) GENERAL MUNICIPAL LAW, §§800(2), (3)(d), 801: Although the issuance … literally constitute a power or duty enumerated in General Municipal Law, §801, a court might find that a county … under either the original lease or the renewal. General Municipal Law, Article 18 (§800 et seq .) contains provisions …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Opinion 88-49
… 213; Elrod v Burns , 427 US 347, 96 S Ct 2673, 49 L ed 2d 547; Board of Regents v Roth , 408 US 564, 92 S Ct 2701, 33 L …
https://www.osc.ny.gov/legal-opinions/opinion-88-49XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… and Finance is required to publish in the State Register, on or before the last day of each month, a detailed statement of all balance(s) on deposit in any bank account under the administrative … bank statement. Similarly, agency deposits not shown on the monthly bank statement must be investigated and a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsOpinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 96-20
… (abolishment in village) REFERENDUM -- Permissive (need for when abolishing village police department) VILLAGE BOARD … thereafter. Since section 8-800 states that the procedure for abolishing a police department applies to departments … that a police department formed under section 188-a is, for purposes of the abolishment provisions of section 8-800, …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Opinion 88-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … of commissioners, the town board is required to cause a map and plan of the proposed improvement, together with an … by the State of New York (Town Law, §202-b[1]). When the map, plan and estimate have been completed, the town board …
https://www.osc.ny.gov/legal-opinions/opinion-88-9Opinion 94-25
… of certain designated activities, in accordance with a system established by the sponsor (id.). General Municipal … note, however, that section 217(c)(vii) authorizes a point system to provide points for the performance of certain …
https://www.osc.ny.gov/legal-opinions/opinion-94-25Opinion 90-7
… of industrial development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the members and … of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members of an industrial … Whether pursuant to Public Officers Law 18 a city may indemnify the members of an industrial …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 95-25
… PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) … Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 88-2
… for the purpose of financing local improvements (1985 Opns St Comp No. 85-24, p 33). In Opn No. 85-24, supra , we stated … as to amount to a confiscation of property (1987 Opns St Comp No. 87-64, p 96; DWS v County of Dutchess , 110 AD2d … received (see Village Law, §§14-1416, 22-2200; 1975 Opns St Comp, No. 75-225, unreported). In 1980 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 99-8
… the opinion. FEES - Imposition of (for a subscription to minutes of board meetings) LOCAL LAWS - Fees (imposition of by town for subscription to minutes of board meetings) PUBLIC MEETINGS - Minutes (imposition of fees by town for subscription to … the authority for the town to distribute copies of the minutes of the town board meetings to individuals on a …
https://www.osc.ny.gov/legal-opinions/opinion-99-8