NYS Rulemaking updates for 2-13-2013

Following the lines of Important Decision Making from Albany:

Executive Branch Rulemaking for the week at 2-13-2013 your guide to important decision making in the Empire State from Departments and Agencies that will ultimately impact the operations and financials of NYS Businesses, Non Profits, Individuals, Families and Communities.

 

Rule Making 

DCarsonCPA.com following the important lines of Decision Making in the Empire State that impact Financials for Businesses, Non Profits, Individuals, Families and Communities. We support Clients on services for Financials, Accounting, Taxes, Research and Advisory as relevant to Financial Decision Making in the Empire State (and other States as available - pls inquire) . To Learn more visit us at www.dcarsoncpa.com our interests also include support to Quantitative Analysis, Compliance needs and project management / business analysis needs where Financial Decision Making and Software connect. We welcome your inquiries on corresponding needs.

NYS Executive Branch Updates at 12/19/12

NYS Executive Branch updates on Department and Agency Rules that also generally correspond to Financials, Tax and Compliance in the Empire State:


Rule Making


DCarsonCPA.com for Financial Decision Makers with needs on Accounting, Taxes, Financials and Compliance. We follow the important lines of Updates for Financial Decision Makers in the Empire State on Business, Non Profit, Individual and Governance roles with Financials to connect on support services. Driven by knowledge and research. Skilled with hands on experience on Financials for Strategic and Operational support needs. Learn more at www.dcarsoncpa.com .

NYS Agriculture and Markets - Compliance for Retail Food Stores, Food Services and Warehouses

NYS Agriculture and Markets
 §  500.  Special  powers  and duties of the department with respect to
  retail food stores, food service establishments and food warehouses.  1.
  Definitions. For the purposes of this section, the following terms shall
  have the following meanings:
    (a)  "Food  service  establishment"  means  any  place  where  food is
  prepared and intended for individual portion service, and  includes  the
  site  at  which  individual  portions  are provided, whether consumption
  occurs on or off the premises, or whether or not there is a  charge  for
  the food.
    (b)  "Retail  food  store"  means  any  establishment or section of an
  establishment where food and food products are offered to  the  consumer
  and  intended  for  off-premises  consumption. The term does not include
  establishments which handle only pre-packaged, non-potentially hazardous
  foods,  roadside  markets  that  offer  only  fresh  fruits  and   fresh
  vegetables  for  sale, food service establishments, or food and beverage
  vending machines.
    (c) "Zone" means an administratively determined geographic portion  of
  the state to which inspectors are assigned by the department.
    (d)  "Food  warehouse" shall mean any food establishment in which food
  is held for commercial distribution.
    2. Each retail food store shall post a copy of the date and results of
  its most recent sanitary inspection by the department in  a  conspicuous
  location  near  each public entrance, as prescribed by the commissioner.
  Such copies shall also be made available to the public upon request.
    3. (a) The department shall assign at least one retail food specialist
  to each inspection zone.  Such  specialists  shall  assist  retail  food
  stores in remedying chronic deficiencies and shall ensure that effective
  pest control and other sanitary measures are properly implemented.
    (b)  Such  specialists  shall  be  given  additional  training to that
  normally provided to sanitary  inspectors  to  qualify  them  for  their
  duties  under  this  section,  with  particular emphasis on the problems
  unique to retail food stores and pest control measures.
    4. The department shall inspect each retail food store at  least  once
  in  every  twelve  month  period.  Any  store that fails two consecutive
  inspections shall be inspected at least once in every six  month  period
  until  it  has  passed  two consecutive inspections. In the event that a
  retail food store fails three consecutive  inspections,  the  department
  may,  in  its  discretion,  order such establishment to cease all retail
  operation until it passes inspection or suspend or  revoke  any  license
  issued  to  such  establishment  pursuant  to  article  twenty-C of this
  chapter.
    5. Licensure. No person shall maintain or operate a retail food store,
  food service establishment or food warehouse unless  such  establishment
  is  licensed  pursuant  to  the  provisions  of  this article, provided,
  however, that establishments registered, permitted or  licensed  by  the
  department  pursuant  to  other provisions of this chapter, under permit
  and inspection by the state department of health or by  a  local  health
  agency  which  maintains  a  program certified and approved by the state
  commissioner of health, or subject to inspection by  the  United  States
  department  of  agriculture pursuant to the federal meat, poultry or egg
  inspection programs, shall be exempt from licensure under this  article.
  Application   for  licensure  of  a  retail  food  store,  food  service
  establishment or food warehouse shall be made, upon a form prescribed by
  the commissioner, on or before December first of every  other  year  for
  the   registration   period  beginning  January  first  following.  Upon
  submission of a completed  application,  together  with  the  applicable
  licensing  fee,  the  commissioner  shall license the retail food store,
  food  service  establishment  or  food  warehouse   described   in   the

  application  for two years from the applicable registration commencement
  period set forth in this section. The licensing fee shall be two hundred
  fifty dollars provided,  however,  that  food  warehouses  shall  pay  a
  licensing fee of four hundred dollars.

Note: Citation as of 10/14/2012 ALL NYS Laws and Rules subject to change and update 

and you must independently confirm as filing or relying.

DCarsonCPA here for Businesses in the Food Services (Restaurant) and Retail Sectors we help on Accounting, Taxes, Compliance, Financial Reporting and more. Please visit us to learn more at www.dcarsoncpa.com .

NYS Tax Statistics 2011

Checking in with New York State Tax Statistics a look back at 2011 - still relevant as 2012 is underway for overall awareness of NYS Taxes. For any State Government Taxation is the Funding arm of the Government to meet the many varied needs of providing services as required by the Consituency through support of Legislation and through the issuance of subsequent executive branch rules from the Departments and Agencies to meet the intent of Legislation through active process of Governance.

Below please find the 2011 NYS Tax Statistics Report:





2010 11 Annual Statistical Report of Ny State Tax Collections


DCarsonCPA.com is your weblink to the practice of Dean T. Carson II, CPA here to support NYS Financial Decision Makers in Government, Industry, Non Profit and Individual roles for immediate needs on services for Financial Decision Makers. We are here to help on immediate needs on Client Services. We also work where we can with information that connects Decision Makers to assist on Services and to help on the Economy (where we can) with knowledge and active research.

Our services include Accounting, Taxes, Financials and related services. Learn more at www.dcarsoncpa.com or e-mail info@dcarsoncpa.com ,

NYS Corporations - § 717 Duties of Directors

NYS Corporations Rules:

 § 717. Duty of directors.

    (a) A director shall perform his duties as a director, including his duties as a member of any committee of the board upon which he may serve, in good faith and with that degree of care which an ordinarily prudent person in a like position would use under similar circumstances. In performing his duties, a director shall be entitled to rely on information, opinions, reports or statements including financial statements and other financial data, in each case prepared or presented by: (1) one or more officers or employees of the corporation or of any other corporation of which at least fifty percentum of the outstanding shares of stock entitling the holders thereof to vote for the election of directors is owned directly or indirectly by the corporation, whom the director believes to be reliable and competent in the matters presented, (2) counsel, public accountants or other persons as to matters which the director believes to be within such person's professional or expert competence, or (3) a committee of the board upon which he does not serve, duly designated in accordance with a provision of the certificate of incorporation or the by-laws, as to matters within its designated authority, which committee the director believes to merit confidence, so long as in so relying he shall be acting in good faith and with such degree of care, but he shall not be considered to be acting in good faith if he has knowledge concerning the matter in question that would cause such reliance to be unwarranted. A person who so performs his duties shall have no liability by reason of being or having been a director of the corporation.

(b) In taking action, including, without limitation, action which may involve or relate to a change or potential change in the control of the corporation, a director shall be entitled to consider, without limitation, (1) both the long-term and the short-term interests of the corporation and its shareholders and (2) the effects that the corporation's actions may have in the short-term or in the long-term upon any of the following: (i) the prospects for potential growth, development, productivity and profitability of the corporation; (ii) the corporation's current employees; (iii) the corporation's retired employees and other beneficiaries receiving or entitled to receive retirement, welfare or similar benefits from or pursuant to any plan sponsored, or agreement entered into, by the corporation; (iv) the corporation's customers and creditors; and (v) the ability of the corporation to provide, as a going concern, goods, services, employment opportunities and employment benefits and otherwise to contribute to the communities in which it does business. Nothing in this paragraph shall create any duties owed by any director to any person or entity to consider or afford any particular weight to any of the foregoing or abrogate any duty of the directors, either statutory or recognized by common law or court decisions. For purposes of this paragraph, "control" shall mean the possession, directly or indirectly, of the power to direct or cause the direction of the management and policies of the corporation, whether through the ownership of voting stock, by contract, or otherwise.

This citation as of Read Date 7/29/12 ALL NYS Laws are subject to change and update and you must confirm as relying or filing. For a Legal Interpretation of NYS Laws  you should contact a licensed NYS Attorney.  Awareness of NYS Laws and Rules is an important element of overall Compliance procedures that work in support of Attorney's needs.

There is a close relationship between the Laws and Rules of Compliance and corresponding duties of Accounting, Taxes, Controls, Financials and more where we may provide supporting services on Financial Decision Making for Directors including but not limited to Financial Due Diligence, Accounting, Financial Analysis, Budgeting, Forecasting and more depending on Financial needs. We may also be available to assist you in specialized analysis or Financial Support to better Analyze Financials as needed. We all have differing skills and abilities and our skills of Accounting, Financial Analysis, Research and Analysis may prove helpful to your needs.

Where you have corresponding needs of Financial Decision Making support services for your Directorship role find us at www.dcarsoncpa.com or e-mail info@dcarsoncpa.com .

NYS Executive Branch Rules for Last Week and the Quarter's update.

NYs Executive Branch Rules for NYS Rules at the various Departments and Agencies.


The Weeks Updates in NYS Rules:
Rules



The Quarter's Recap in NYS Rules:
072512 Qu



DCarsonCPA your weblink to the Practice of Dean T. Carson II, CPA following the Executive Branch updates in Rules in New York State for Financial Decision Makers in Government, Industry, Non Profit and Individual Roles. Available for clients on Services of Accounting, Taxes, Advisory, and more and considering the Broader Economy and ways to help through better connecting Financial Decision Makers. Learn more at www.dcarsoncpa.com or e-mail dean@dcarsoncpa.com .

NYS Rules Updates for July 2012 (as of mid month)

NYS Rules updates for first half of July:


Rules
Rules
 

DCarsonCPA connecting a line on Government, Industry, Non Profit and Individual Financials for Decision Making. At the many points of Regulation you will generally find corresponding duties of Accounting, Taxation and Compliance. We help you meet those duties on Client services and also seek to help in the ways we can to encourage Economic improvement by helping us all stay better connected on Financials. Learn more at www.dcarsoncpa.com or inquire at info@dcarsoncpa.com .