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First Quarter 2022 Local Sales Tax Collections Up 21 Percent
Local government sales tax collections totaled nearly $5.2 billion in the first quarter of 2022, an increase of 21.1 percent, or $901 million, compared to the same quarter the previous year. This growth was at least partially driven by inflation, which hit a 40-year-high in March, most notably for g
Opinion 91-11
… cause, to an indefinite term, subject to removal at the pleasure of the county legislature, was void in the absence …
https://www.osc.ny.gov/legal-opinions/opinion-91-11Opinion 91-26
… CONFLICTS OF INTEREST -- Architectural Services (provided to public library by firm employing daughter of library board … 806: A member of a public library board of trustees does not have an interest in a contract between the library and an … in the firm, that the board president's daughter is not a partner in the firm, and that the board president has …
https://www.osc.ny.gov/legal-opinions/opinion-91-26Opinion 2006-6
… Compensation (leave of absence) GENERAL MUNICIPAL LAW §92(1): A town board may not grant a leave of absence to the town … 1961, pp 16, 148). (43 NY2d at 619, 403 NYS2d at 204). 2 We believe the Court’s reasoning applies equally to leaves … an elected official, she may be given a leave of absence. 2 The Court, however, noted the possibility that there could …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Opinion 88-37
… -- Periods of Probable Usefulness (purchase of police cars) LOCAL FINANCE LAW, §§11.00(a)(29)(a),(77), 21.00(a), … the purchase of five automobiles to be used as police cars by the issuance of a capital note. Section 28.00(a) of … was in service for a year or more. If, therefore, police cars are to be purchased to replace similar police cars which …
https://www.osc.ny.gov/legal-opinions/opinion-88-37Opinion 92-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 97-6
… 301(8), 303, 308: The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is … by the county governing board to be necessary to properly house the system and to assure effective operation and … determine that the construction is necessary to properly house the E911 system and to assure effective operation and …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2001-9
… (contracts with not-for-profit corporations) GENERAL MUNICIPAL LAW §§801, 802(1)(f), 803, 805-a: A member of a … any interest in such a contract pursuant to General Municipal Law §803, and avoid contravening the statutory … county agencies in General Municipal Law §805-a. A county code of ethics may include a provision requiring county …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 98-24
… his or her services on an on-going basis to the officer in command of the company or department to assist the company's … time services under section 209-i(1-a) are rendered (see Report to the Governor by the Department of Audit and Control …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 2000-17
… -- Competitive Bidding Requirements (for construction of town water system) - Municipal Cooperation (competitive bidding for construction of town water system by public authority) PUBLIC CONTRACTS -- Award (by public authority for construction of town water system) WATER IMPROVEMENTS -- Construction …
https://www.osc.ny.gov/legal-opinions/opinion-2000-17Advisory Council for the Retirement System
… of policies in relation to the administration and management of the Common Retirement Fund and the Retirement … Barbara Zaron President New York State Organization of Management Confidential Employees … of policies in relation to the administration and management of the Fund …
https://www.osc.ny.gov/common-retirement-fund/resources/advisory-council-retirement-systemVI.1 Budget Control – VI. Budgets
… The Budget Control chapter provides an overview of Commitment Control or KK at the Statewide Appropriation Segregation and Project level of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi1-budget-controlIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionXIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… officers and employees of the requirements imposed by Advisory Opinion No. 08-04 (Advisory Opinion) issued by the New York State Commission on … the New York State Joint Commission on Public Ethics). The Advisory Opinion addresses the personal use of supply vendor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netXV.17 Short Term Investment Pool (STIP) Interest – XV. End of Year
… legislation submitted with the Governor’s Executive Budget to determine if any changes are necessary. Pursuant to … authorization(s) – whichever is later. Please direct your request to [email protected] Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv17-short-term-investment-pool-stip-interestLanguage Access Services (Follow-Up)
… (LEP) New Yorkers. The Department of Motor Vehicles (DMV or Department) is one of the agencies required to develop and follow a Plan. DMV issues licenses, non-driver identification cards, vehicle … adjudicatory, and other enforcement activities. DMV conducts more than 20 million customer transactions …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followVirtual Currency Licensing (Follow-Up)
… According to Part 200, virtual currency is “any type of digital unit that is used as a medium of exchange or a form … Virtual currency shall be broadly construed to include digital units of exchange that have a centralized repository …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followState Agencies Bulletin No. 2136
… Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable … new earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross … 4, 2023. That amount will be applied using code TBA to the check dated May 24, 2023, to increase the taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsState Agencies Bulletin No. 2245
… regarding the discontinuation of the Salary Withholding Program for certain employees. Affected Employees: Employees whose hire date, … unit no longer subject to the Salary Withholding Program as referenced in the Background section), or … regarding the discontinuation of the Salary Withholding Program for certain employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2245-discontinuation-salary-withholding-program-certain-employeesState Agencies Bulletin No. 422.3
… . Generally, the New York State payroll is confirmed one week prior to the check date. This allows sufficient time for … to be posted to the PayServ Bulletin Board twice per week and shows the status of all direct deposit delete and … panel in PayServ, making any necessary changes for the next payroll period. Notify the impacted employee. Submit all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4223-new-process-request-direct-deposit-delete-or-reversal