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DiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, … Thomas P. DiNapoli. DiNapoli’s report found that in April, restaurant employment in New York City dropped to 91,000 jobs … were imposed on businesses. Taxable sales for the city’s restaurant industry also fell by 71 percent during March, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … on their financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of … adequately supported, and approved prior to payment. As a result of this audit, there were no recommendations. City of …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1Opinion 99-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (Exempt Volunteer Firemen's Benevolent Association (use of tax moneys to make nominal contribution to designated …
https://www.osc.ny.gov/legal-opinions/opinion-99-3Service Retirement Benefit – State Police Plan
… to retire with full benefits at any age after completing 20 full years of creditable service. State Police officers must retire by the last day of the year in which their 60th birthday occurs. You must file an …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitUnified Court System Bulletin No. UCS-299
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate withholding is 1.61135% for Yonkers residents and 0.50% for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andOpinion 89-50
… validity and incapable of enforcement ( Radinsky v City of New York , 133 NYS2d 540; O'Brien v Mayor, Etc. of the City of New York , 25 Misc 219, 55 NYS 50, affd 40 App Div 331, 57 … were stated by the Court of Appeals in Cuffy v City of New York , 69 NY2d 255, 513 NYS2d 372, as follows: ... (1) an …
https://www.osc.ny.gov/legal-opinions/opinion-89-50XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… must ensure compliance with SFL §111 that provides that no money in the possession, custody or control of any officer, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewArchived: Legislative Session 2023–2024
… Procurement – S.9697 (Myrie) – Makes it unlawful for a vendor to make, either directly or indirectly, any … procurement contracts to contain a statement that the vendor awarded the contract has not made any such …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Overview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1513/overviewTown and County Special Districts and Town Improvements
… of or increase in the maximum amount to be expended for a special district are required to apply for the … expended): Sewer $663 Water $1,101 County Special District Increases and Improvements: Sewer $299 Other Districts: For county water and sewer establishments, county water increases and improvements and all other types of districts, …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsParkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , … [pdf] . Purpose of Audit The purpose of our audit was to assess municipalities’ compliance with their Parkland … Recreation and Historic Preservation (State Parks) in the form of legislation enacted by the New York State Legislature …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Opinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the …
https://www.osc.ny.gov/legal-opinions/opinion-96-12State Police Bulletin No. SP-222
… and Leave of Absence/MLL), and who returns to the payroll by 10/31/2022, may receive the payment upon return from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payOpinion 92-31
… partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2002-14
… issues discussed in the opinion. CLAIMS -- Compromise and Settlement (incurrence of reasonable expenses to evaluate appropriateness of settlement) CONSTITUTIONAL LAW -- Gifts and Loans (work … property in connection with evaluating appropriateness of settlement) STATE CONSTITUTION, ARTICLE VIII, §1; VILLAGE LAW …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Opinion 90-29
… All undisbursed restitution payments, as defined by statute, regardless of when collected by the designated … restitution payments. Effective November 1, 1984, a new subdivision was added to CPL, §420.10 which provides as … 1, 1984. August 21, 1990 Linda J. Valenti, Counsel New York State Division of Probation and Correctional …
https://www.osc.ny.gov/legal-opinions/opinion-90-29