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Challenges Facing Small Businesses in New York
Despite the importance of small businesses, New York trails the rest of the country in key metrics, including business creation and employment. Small business owners in New York report facing unique challenges and entrepreneurial barriers.
https://www.osc.ny.gov/files/reports/pdf/challenges-facing-small-businesses-in-ny.pdfDiabetes in New York State, October 2015
This report provides key measures of the diabetes challenge in New York, both human and budgetary, and summarizes State efforts to address it.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-diabetes-2015.pdfAgriculture in New York State, September 2018
New York is home to over 35,000 farms, covering approximately 7.3 million acres or nearly a quarter of the State’s total land area.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economy-agriculture-2018.pdfLocal Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
Local Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestax0213.pdfMedicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14)
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14.pdfDiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… in drug overdose fatalities in the state, growing from 11% of all drug overdose deaths in 2010 to 78% in 2021. The … addictive, and more dangerous. Significant increases in mental illness over the past decade, particularly among young …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicOpinion 89-48
… issues discussed in the opinion. COUNTY CLERK -- Powers and Duties (custody of bonds to discharge liens executed … of any judgments which might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection with the improvement …
https://www.osc.ny.gov/legal-opinions/opinion-89-48State Comptroller DiNapoli Releases Municipal & School Audits
… Free School District – Information Technology (IT) (Putnam County) District officials did not adequately secure the … resume essential operations in a timely manner. Town of Marion – Misappropriation of Justice Court Cash Collections (Wayne County) The justices and board did not provide adequate …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2002-8
… district; (2) no improvement may have been constructed or service provided for the district at any time since the … that same time frame (id.; compare Garden Homes v Town of Dover, 95 NY2d 516, 720 NYS2d 79). If the board determines to …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… opinion. LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide taxes within town … the town all elect to receive their shares of county sales tax in cash, the town may not use its share to reduce … Whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund tax …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Opinion 95-29
… and dissolve the district. Moneys received from the sale of the property and facilities of the water district … the district to a county, city, village, town, joint water works system or a public authority, subject to mandatory … the proposition is approved, the moneys received from the sale must be placed in a reserve fund to amortize any …
https://www.osc.ny.gov/legal-opinions/opinion-95-29Opinion 99-3
… to use foreign fire insurance tax moneys for the care and relief of disabled or indigent volunteer and exempt firefighters and their families may expend such … afflicts body or mind; especially, the partial removal of pain, grief, want, care, anxiety, toil, or anything …
https://www.osc.ny.gov/legal-opinions/opinion-99-3DiNapoli: Pennsylvania Man Impersonated Deceased Father to Steal His NYS Pension and Social Security Payments
… October 2017 through October 2022, Gritman stole $117,194 in pension benefits from the New York State and Local Retirement System and $87,790 in Social Security benefits. “Timothy Gritman hid his … to the work of my investigative team and our partners in law enforcement, he has been brought to justice. My office …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-pennsylvania-man-impersonated-deceased-father-steal-his-nys-pension-and-social-securityOpinion 89-2
… that bear on the issues discussed in the opinion. HEALTH AND HEALTH SERVICES - Municipal Nursing Homes (participation … competitive bidding when they purchase goods, supplies and services under joint contracts and arrangements entered into pursuant to Public Health Law, …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 93-20
… by a designated town officer on checks transferring moneys from the receiver of taxes' account to another account. Pursuant to Town Law, §37(1), a town receiver of … by a designated town officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-16
… date of the apportionment (see Doyle v Town of Diana, 203 App Div 239, 196 NYS 864; cf. Hurley v Cheshire, 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" …
https://www.osc.ny.gov/legal-opinions/opinion-95-16State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Amsterdam – Budget Review (Montgomery County) City … the board did not properly monitor the performance of businesses receiving financial benefits. Town of Dix – Justice Court Operations (Schuyler County) The …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1771
… and the impact on the employee’s 2019 Form W-2 (Wage and Tax Statement) and agency appropriations. Affected Employees … However, in most cases, the Federal, State and Local tax withholding balances for 2019 will not be reduced. The … Local taxes on the Form AC230: Check Type Include SS/Med Tax on AC-230 Include Federal Tax on AC-230 Include State Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1771-processing-2019-salary-refunds-received-osc-after-december-27-2019-instOpinion 94-18
… Legislature for the purpose of receiving foreign fire insurance tax moneys. Not-For-Profit Corporation Law, §1402 … between a village fire department and a fire company. Insurance Law, §§9104-5 govern the distribution and use of foreign fire insurance tax moneys, except as otherwise provided by special …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2007-7
… LAW §§ 34, 334: In reporting “days worked” of an elected official for purposes of 2 NYCRR 315, an employer may record … but may not record blocks of time when an elected official is merely available to constituents. This is in response to your inquiry regarding regulations …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7