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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 … that General Municipal Law, §30(3) requires that an annual report of financial transactions, including those involving …
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
… Samuel A. Weissmandl, Administrative Assistant Village of New Square … Whether several villages may provide for refuse …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 96 - 11
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … Law, §64(2), a town board may acquire by lease, purchase or eminent domain procedures land required for any town … may not submit a matter to referendum unless authorized or required to so by State statute (1991 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-96-11Heat and Hot Water Complaints
… Objective To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) … covered heat and hot water complaints received during NYC Fiscal Years (FY) 2018 and 2019 (July 1, 2017 through … can cause fires and pollute indoor air. HPD is the nation’s largest municipal housing preservation and development …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCUNY Bulletin No. CU-433
… the procedures governing OSC’s review and approval of retroactive transactions. Affected Employees Agencies that … effective date for all transactions, agencies must process salary changes in the payroll system as timely as possible. … leaves and separation dates Promotions Salary increases including Longevity Increments, Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesOpinion 89-33
… Law, §4-412[10]; 5-524[9]; Tillinghast v Merrill , 151 NY 135; Byrd v McGoldrick , 277 NY 492; 4 McQuillin, Municipal Corporation, §12.217). We … on an itemized statement from the employee detailing what services were rendered and the time spent rendering each …
https://www.osc.ny.gov/legal-opinions/opinion-89-33Opinion 2004-8
… of the monetary value of accrued and accumulated but unused and unpaid sick leave, personal leave, holiday leave, vacation time, time allowances granted in lieu of overtime …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Opinion 2002-7
… LIBRARIES -- Appropriations and Expenditures (necessity for referendum when expending reserve fund moneys) -- … -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required … library may determine to accumulate library fund monies for capital purposes. The expenditure of such monies is not …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 89-20
… -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town … of ethics, but has not established specific procedures for submitting questions to this board. On behalf of the fire … Law, §806 requires each county, city, town, village and school district to adopt a code of ethics setting forth for …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Recent 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.pdfInactivate Position Pool on the Department Budget Table in PayServ
Inactivate Position Pool on the Department Budget Table in PayServ
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/1403att6.pdf