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Opinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the … need not, as a matter of law, include a share of county sales tax revenues for towns. You ask whether a sales tax …
https://www.osc.ny.gov/legal-opinions/opinion-92-17DiNapoli: Economic and Tax Collection Growth Slowing in New York City
… New York City ended its 2016 fiscal year on June 30 with an … released today by State Comptroller Thomas P. DiNapoli. “New York City’s finances have been boosted by strong economic … Read the Review of the Financial Plan of the City of New York , or go to: … New York City ended its 2016 fiscal year on June 30 with an …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-economic-and-tax-collection-growth-slowing-new-york-cityDiNapoli Releases Industry Sector Dashboards to Track NYC Economic Recovery
… City on a regular basis, providing policy makers and the public with a look at how the COVID-19 pandemic has affected … City on a regular basis providing policy makers and the public with a look at how the COVID19 pandemic has affected …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-releases-industry-sector-dashboards-track-nyc-economic-recoveryDiNapoli: Local Governments Challenged by Slow Revenue Growth
… with tax cap and tax freeze initiatives that limit growth in property taxes,” DiNapoli said. “As local governments … remained below 1 percent for three years starting in 2011, but ticked up at a higher rate in the last couple of years, when compared to counties, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-local-governments-challenged-slow-revenue-growthDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… City: Recent Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declinePhysical Accessibility to Programs and Services (2025MS-1)
… , Town of Woodbury Executive Summary More than one in four adults in the United States have some type of disability and more than one in 10 have a mobility disability with serious difficulty walking or climbing stairs. 1 … More than one in four adults in the United States have some type of …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1General Resources
… Business Filings and Incorporation NYS Department of State States - Incorporation or Certification Alabama (AL) Secretary of State Alaska (AK) – Department of Commerce Arizona (AZ) … Consumer Affairs Idaho (ID) – Secretary of State Illinois (IL) – Secretary of State Indiana (IN) - Secretary of State …
https://www.osc.ny.gov/state-vendors/vendrep/general-resourcesOpinion 2009-2
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town … TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … one percent of the full valuation of taxable real property in the area of the town outside of any villages. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water improvement, the town must obtain the … total estimated cost of the improvement, including amounts to be financed both by the issuance of obligations and from … threshold in Town Law 209q 13 a which triggers the need to obtain the State Comptrollers approval for a town water …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… The Infrastructure Investment Act 1 (“the Act”) allows for a design-build contract, an alternative … bulleted below. New York State Thruway Authority, the New York State Bridge Authority, the New York State … The Infrastructure Investment Act1 allows for a designbuild …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actOpinion 88-18
… among the town and certain villages in the town for the period October 1, 1986 through March 31, 1987. The … section 3-334 did not fix any other date as controlling for that purpose. Upon reexamining the views expressed in 23 … shall only become effective on the following dates for the following purposes: a. from the date of …
https://www.osc.ny.gov/legal-opinions/opinion-88-18II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining … Statements of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State, by fund group … Statements of Cash Receipts, Disbursements and Changes in Fund Balances – Budget vs. Actual Detail schedules of Tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsOpinion 90-27
… of a village located within the town are authorized to establish a joint fire district by resolution subject to a permissive referendum. The members of the board of fire … village board of trustees or they may be elected pursuant to the provisions of article 11 of the Town Law. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 95-30
… opinions are superseded. You inquire as to the authority for public libraries to invest moneys raised by … 708 of the Laws of 1992, sets forth general investment authority for "local governments". The term "local … of a school district public library. In addressing the authority of a public library to temporarily invest moneys in …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 96-15
… This opinion represents the views of the Office of the State … the part-town and townwide portions of the general fund. This is in reply to your inquiry concerning the payment of a … at _____). You ask whether the damages payable pursuant to this judgment are a townwide or a part-town charge. The …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Creditable Service – State Police Plan
… may also receive credit for service as a: Police officer in the New York State Department of Environmental … and deputy sheriff service; Detective investigator service in the office of a district attorney; Service as uniformed personnel in institutions under the jurisdiction of the Department of …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceOpinion 97-25
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … until after the agency approves the application. This is in reply to your request for our opinion concerning a … review board. You state that the board member in question is a sign maker who has been found to have drawn …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 2000-12
… that prohibits a town board member from voting on salaries for family members who are elected or appointed town … to abstain from voting on resolutions setting salaries for family members who serve as various town officers. … prohibits a governing board member from voting on salaries for family members who are elected or appointed town …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 90-30
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Fees (exception from payment of) … of social services is not liable for any such fee. This is in reply to your letter concerning fees for recording … §106). You state that when one of these mortgages is paid in full, the county social services department prepares and …
https://www.osc.ny.gov/legal-opinions/opinion-90-30Opinion 96-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … of fees pursuant to General Municipal Law, §99-l[1][a] for handling violations of toll collection regulations … of fees pursuant to General Municipal Law, §99-l[1][a] for handling cases which result in default judgments) STATE …
https://www.osc.ny.gov/legal-opinions/opinion-96-8