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Opinion 96-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Fiscal Year (change only by special act) TOWN LAW, §181: The fiscal year … coincide with the timing of the receipt of taxes levied for fire district purposes. Town Law, §181 provides that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12Opinion 2004-1
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- … an emergency rescue and first aid squad) GENERAL MUNICIPAL LAW §209-b; TOWN LAW §176: A fire district may not impose … aid and oxygen equipment ." [emphasis added]). In 1957, a new subdivision two was added to section 209-b by chapter 849 …
https://www.osc.ny.gov/legal-opinions/opinion-2004-1Opinion 89-59
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. WATER RENTS -- Imposition of (authority to … both operation and maintenance and capital costs) TOWN LAW, §§198(3)(d), 202, 202-a: A town board may raise all the …
https://www.osc.ny.gov/legal-opinions/opinion-89-59Unified Court System Bulletin No. UCS-276
… Purpose To inform agencies of the new Additional Pay Earnings Code for the UCS Security and Law Enforcement Differential (“SLED”) payment and to provide … provided the employee: Is in a Security Series title on 04/01/2019: and Has served 120 workdays in the Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawSome NY Schools Not Reporting Bullying or Harassment
… Many New York schools fall short when it comes to protecting … students from harassment and discrimination based on gender, race, religion, sexual orientation or gender … and aspirations. Provisions of Article 2 of the Education Law, effective July 1, 2012, include curriculum and annual …
https://www.osc.ny.gov/press/releases/2017/10/some-ny-schools-not-reporting-bullying-or-harassmentPreferred Source Contracting (Follow-Up)
… Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred Source Program, established under Section 162 of the New York State Finance Law (Law), grants “preferred source” status to Corcraft and … source contracts over $50,000, and for maintaining, on behalf of the New York State Procurement Council …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOpinion 97-16
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Assigned counsel (determination … audit of claim for compensation fixed by court) COUNTY LAW, §§722, 722-b, 722-e; COUNTY LAW, §369: The amount of …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Annual Report on Local Governments for Fiscal Year End 2022
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2022.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2022-annualreport.pdfAnnual Report on Local Governments for Fiscal Year End 2023
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2023-annualreport.pdfOpinion 88-38
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are not exempt from the filing fees imposed in …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: NYC's Property Tax Bills Rise Along With Burden on Working- and Middle-Class Homeowners
… pandemic has caused property tax disparity to worsen in New York City, driving housing costs higher for many, … families.” New York City sets different tax rates based on class of property, including for single or multifamily …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nycs-property-tax-bills-rise-along-burden-working-and-middle-class-homeownersInternal Controls Over Selected Financial Operations (Follow-Up)
… (Report 2019-S-69 ). About the Program In 1934, the New York State Legislature enacted the Alcoholic Beverage Control Law (Law), creating the State Liquor Authority and the … by a chairperson and two commissioners. SLA issues both on- and off-premises licenses (e.g., for bars and grocery …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followOpinion 88-79
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received from federal government) NEW YORK CONSTITUTION, ART. VIII, §1; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis … of operational AUC retail dispensaries by municipality in that region. The Office of Cannabis Management (OCM) … must file tax returns and remit payment of taxes due on a quarterly basis with the New York State Department of …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateReport on the State Fiscal Year 2015-16 Enacted Budget, April 2015
In the sixth year of national economic recovery, New York State’s short-term financial condition continues to improve. After closing deep projected budget gaps
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-2015-16.pdfComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… “Mindy” Wormuth, the former town of Halfmoon supervisor, on state charges for stealing several campaign contributions … States Attorney's Office for the Northern District of New York. "It's disturbing when an elected official abuses … plea makes it clear: public officials who violate the law by misusing campaign funds will be held accountable,” …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… defined for each entity that maintains and reports on its own transactional data. A business unit (BU) is a … record requirement. Generally, each agency as defined by law has its own BU. Following are general guidelines to … indicate the need for a separate GL BU. Data security for New York State Classified Data – Situations that would expose …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli and Rice Halt Pension Scam
… New York State Comptroller Thomas P. DiNapoli and Nassau … I thank District Attorney Rice for her diligent work on this case.” “Our public retirement programs are a critical … to game the system while drawing a higher salary than the law allows,” Rice said. “With the help of Comptroller …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scam2024 Update on New York City Staffing Trends
The City’s full-time staffing level has increased by 2,413 employees since the beginning of FY 2024 to reach 284,330 as of January 2024.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2025.pdfThe Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… of COVID-19 December 2020 PDF Version Highlights In 2019, New York City’s retail sector comprised 32,600 businesses … closures of retail firms are scarce thus far, but data on economic activity in certain subsectors, commercial rental … retailers in early 2019. In addition, a New York State tax law change that was implemented in June 2019 (the internet …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19