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Opinion 93-15
… Town Law, §123 to annually account to, or submit its books for audit to, the town board. You ask whether, pursuant to … is required to annually account to, and submit its books for audit to, the town board with respect to private source … previous fiscal year "shall account with the town board for such moneys and shall produce all supporting books, …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 96-1
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- State Comptroller Approval (necessity for in Adirondack Park fire district) FIRE DISTRICTS -- Powers …
https://www.osc.ny.gov/legal-opinions/opinion-96-1Opinion 88-12
… agreement may contain provisions setting forth a method or formula for equitably providing for and allocating revenues … allocating capital and operation costs. The method or formula may be based on full valuation of real property, …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96 - 11
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Sales (authority of town … when selling town real property); (on town board motion in lieu of petition) TOWN BOARD -- Powers and Duties …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Heat and Hot Water Complaints
… Residential building owners must ensure that apartments in their buildings are safe and well-maintained, which … Code (Code) and the New York State Multiple Dwelling Law. In accordance with the Code, residential building owners must … allow landlords time to correct the condition – in some cases only temporarily – in anticipation of an inspection, as …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCUNY Bulletin No. CU-433
… Purpose To revise the procedures governing OSC’s review and approval … transactions on behalf of their employees Effective Date(s) Immediately Background Although it is not always … agreement, the agency should submit the appropriate pay change(s) on the Job Action Request page. An explanation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesOpinion 89-33
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2004-8
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund … care benefits of its officers and employees. This is in response to your inquiry concerning a village that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 2002-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 89-20
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … of a fire district located within the town. We are in receipt of your letter concerning the town's code of …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 2006-11
… if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Based on these cases, we further suggest that, in light of the board …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Recent Trends in the New York City Economy - April 2003
New York City has been experiencing an economic recession since the end of 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2004.pdfHigher Education in New York : Evaluating Competitiveness and Identifying Challenges
New York’s higher education sector is facing challenges, including a looming enrollment cliff, growing costs of attendance, and rising student debt.
https://www.osc.ny.gov/files/reports/pdf/higher-education-nys.pdfTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfLocal Sales Tax Collections Increased by 4.2 Percent in 2023
Overall growth moderates after increasing by double digits in the prior two years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-annual-report.pdfLocal Sales Tax Collections Slow in First Half of 2016
Read about the Local Sales Tax Collections in First Half of 2016
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0816.pdfNew Yorkers in Need: Food Insecurity and Nutritional Assistance Programs
Approximately one in ten, or about 800,000, New York households experienced food insecurity from 2019 to 2021, and an increasing number say they face food insufficiency since summer 2021.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-food-insecurity.pdf“Unwinding” Continuous Enrollment in Medicaid Presents Coverage and Financial Risks
Increased enrollment in Medicaid is a key reason New York has one of the lowest rates of uninsured individuals in the nation (4.9 percent in 2022, according to the U.S. Census Bureau).
https://www.osc.ny.gov/files/reports/pdf/medicaid-unwinding-financial-plan-risk.pdfSelected Programs to Assist Businesses in New York City (2022-N-1)
To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services to assist businesses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n1.pdfOversight of Mental Health Education in Schools (Follow-Up) (2023-F-21)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Mental Health Education in Schools.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f21.pdf