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Golf fitting sits at the intersection of performance science and personalization—and TaylorMade is committed to continue pushing and advancing that intersection into a competitive advantage. The Fitting Research Engineer will work within the Research department and be central to that mission, using data-driven methods and rigorous experimentation to move fitting from intuition to evidence. In this role, you will develop, validate, and extend the analytical and software systems that help golfers find their optimal equipment. You will collaborate closely with engineering and development, product creation, tour staff, fitters, and technology teams to build solutions that are as practical in the field as they are sophisticated under the hood. The right candidate brings deep technical expertise, a bias toward action, and genuine enthusiasm for the game. Essential Functions and Key Responsibilities: Build and own data pipelines that capture, clean, and structure large volumes of equipment and player performance data—including, but not limited to launch monitor outputs, biomechanical measurements, and physical club and ball properties Design and deploy machine learning models and recommendation systems that match players to equipment configurations optimized for their swing characteristics and performance goals Lead experimental studies that test hypotheses about equipment performance and player outcomes, applying rigorous statistical methods to generate reliable, actionable insights Develop internal tools, APIs, and mobile or web-facing applications that bring fitting intelligence to fitters, retail partners, and golfers directly Collaborate cross-functionally with R&D, product engineering, tour operations, and marketing to translate research findings into real-world product and fitting decisions Communicate findings clearly and compellingly to both technical and non-technical audiences through written reports, presentations, and interactive dashboards Stay current on advances in data science, machine learning, and sports analytics; identify and champion new approaches that improve fitting accuracy and efficiency Performs other related duties and assignments as required. Knowledge and Skills Requirements: Technical Expertise Strong foundation in statistical modeling, analytical experiment design, and hypothesis testing—comfortable moving from raw data to validated insight Practical knowledge and experience in physical experiment design and data collection Hands-on experience with machine learning frameworks and recommendation system architectures Proficiency in programming (i.e. Python, MATLAB) required; version control, and databases a plus Experience building and deploying software in production environments preferred Familiarity with or basic understanding of mechanical simulation / physics-based modeling Interpersonal and Professional Skills Strong communicator who can translate complex analytical findings into clear, accessible language for diverse audiences Collaborative by nature—able to build trust and productive working relationships across research, development, engineering, information technology, and product creation teams Self-directed and intellectually curious: you ask good questions, pursue answers proactively, and bring solutions rather than just problems Organized and detail-oriented, with the ability to manage multiple workstreams in a fast-paced, competitive, and iterative environment Knowledge of golf—the game, the equipment, the fitting process, and even instruction—is strongly preferred and will meaningfully accelerate your impact in this role Education, Work Experience, and Professional Certifications: B.S., M.S., or Ph.D. in Data Science, Computer Science, Statistics, Systems Engineering, or a related quantitative field B.S. with 3 - 5 years of relevant industry experience; M.S. with 1 - 2 years; or relevant PHD Prior experience in an industry setting with exposure to modern software development and deployment practices Experience with sports science, biomechanics, or consumer-facing recommendation systems is a meaningful differentiator Work Environment / Physical Requirements: Primary office environment with significant computer use; occasional travel to test facilities, retail locations, or tour events may be required Ability to work flexible hours around project and event timelines as needed Light physical effort; occasional lifting or moving of lightweight materials (golf equipment, portable sensors, etc.)Frequent travel may be required. TaylorMade is a performance driven organization and our total rewards approach to compensation is designed to support this. We consider many factors in determining base compensation, including position scope, job related knowledge, education, skills, experience, and work location. The expected annual base pay range for this position is $90,000 - $103,000. Additional benefits, such as health & wellness, performance bonuses, product discounts, holidays, paid time off, etc. may also be offered in accordance with our plans. #LI-onsite #LI-CL1 TaylorMade Golf Company is an equal opportunity employer. All qualified applicants receive consideration for employment without regard to race, religious creed, color, national origin or ancestry, physical or mental disability, medical condition, genetic information, marital status, sex, pregnancy, gender, gender identity, gender expression, age, sexual orientation, military and veteran status or any other basis protected by federal, state or local law, ordinance, or regulation.
The Senior Financial Analyst, as part of the TaylorMade Global Supply Chain Finance team, supports Sun Day Red’s global operations out of the San Clemente, California office. This role serves as a strategic finance business partner with a strong emphasis on cost accounting and operational finance, providing decision makers with relevant, timely data and clear insights into the financial impact of supply chain and manufacturing activities. The position requires close collaboration with cross‑functional teams and senior leadership and is responsible for leading financial planning and analysis activities, including standard costing, variance analysis, budgeting, and operational decision support. Essential Functions and Key Responsibilities: Lead monthly financial performance reviews including variance reporting, risks & opportunities, and forward-looking insights — delivering a clear point of view on implications to the business. Proactively identify and present data-backed financial strategies and recommendations to business partners and leadership, translating complex analysis into actionable business guidance. Bridge the SDR supply chain team and the broader organization by building financial models and reporting that provide timely, accurate, and relevant information to influence decisions and drive improvement. Oversee the standard cost process in line with corporate policy, ensuring the accuracy of standard costs. Coordinate and prepare the Annual Operating Budget and Capital Expenditures budget. Prepare and present monthly management reports, providing key analysis and explanations of financial results. Manage month-end, quarter-end, and year-end close processes for assigned functional areas. Prepare required monthly accounting entries, accruals, prepaids, and relevant reconciliations. Conduct ongoing analysis of variances, expenses, and labor projections to drive better decision-making in the business. Analyze actual manufacturing costs and prepare ongoing reports comparing standard costs to actual production costs. Work with SDR sourcing team to ensure alignment with costs and rollup with corporate policy. Support business case development and execution of initiatives by identifying and quantifying improvement potential, creating business plans, and monitoring execution against the defined plan. Understand key initiatives and priorities of the assigned business areas. Support and maintain local and corporate audit schedules. Prepare weekly cash flow forecasts and variance analysis. Conduct special studies on an ad-hoc basis to analyze complex financial actions and prepare recommendations for policy, procedure, control, or action. Perform cost-benefit analyses and recommend process improvements and capital investments to improve costs. Analyze the effects of changes in materials, methods, or equipment on overall productivity. Perform other related duties and assignments as required. Knowledge and Skills Requirements: Proficient in Microsoft Suite (Word, Excel, Outlook, PowerPoint), Business Objects, PBCS. Ability to multi-task in a fast-paced environment with competing priorities. Strong working knowledge of accounting and manufacturing cost accounting principles and a thorough understanding of GAAP. Strong business acumen. Excellent analytical and problem-solving skills with keen attention to detail. Education, Work Experience, and Professional Certifications: Bachelor’s degree in finance, accounting, or related field required. Strong knowledge of US GAAP is highly preferred. 5-7 years of finance or accounting experience. Prior experience analyzing operations, maintaining cost accounting systems, performing life cycle cost-benefit analyses, and analyzing unit cost variances. Demonstrated ability to influence business partners and internal customers. Strong interpersonal skills and effective communication across functional and managerial boundaries. Work Environment / Physical Requirements: Normal office conditions with extensive computer and phone usage. Ability to work extended hours as necessary. Able to work efficiently and accurately in an atmosphere of frequent interruption. Light physical effort equal to frequent lifting or moving of lightweight materials. Frequent travel may be required. TaylorMade is a performance driven organization and our total rewards approach to compensation is designed to support this. We consider many factors in determining base compensation, including position scope, job related knowledge, education, skills, experience, and work location. The expected annual base pay range for this position is $98,000 - $115,000. Additional benefits, such as health & wellness, performance bonuses, product discounts, holidays, paid time off, etc. may also be offered in accordance with our plans. #LI-CL1 #LI-onsite TaylorMade Golf Company is an equal opportunity employer. All qualified applicants receive consideration for employment without regard to race, religious creed, color, national origin or ancestry, physical or mental disability, medical condition, genetic information, marital status, sex, pregnancy, gender, gender identity, gender expression, age, sexual orientation, military and veteran status or any other basis protected by federal, state or local law, ordinance, or regulation.
Where Performance Meets Purpose Join a team that values excellence and innovation, at a company known for its iconic golf brands. At Acushnet Company, your background and experience contribute to creating the best products for dedicated golfers worldwide. Here, your performance has purpose. To improve your experience, we’re launching a new Career Site in late June with a more streamlined application process and easier access to open opportunities at Acushnet Company. While our site is under construction, we are actively reviewing applications submitted via LinkedIn and Indeed. We will invite you to formally apply to the role once our updated site is up. Job Objective: To perform all types of operations, assembly, loft and lie, cut and buff, gripping, initial prep, and packout. Primary Responsibilities: 1. Perform all types of operations, assembly, loft and lie, cut and buff, gripping, initial prep, and packout. 2. Repair work on clubs when needed. 3. Actively participate in quality, productivity, and safety programs. Requirements: Must be able to lift 30 lbs. Must be able to stand during entire work schedule. Must be able to read and comprehend production documents and work instructions. Must have the ability to handle multiple shaft and tipping options. High quality craftsmanship a must. Our Commitment to You At Acushnet Company, we are committed to helping our associates thrive both personally and professionally. From the start, you and your family, including domestic partners, will benefit from a comprehensive suite of health and well-being programs. Enjoy the advantages of paid time off, an onsite fitness center, acupuncture, physical therapy, wellness coaches, and more. Our financial benefits are designed to secure your future, offering a 401k with company match, health savings accounts, and flexible spending accounts. Additionally, you'll enjoy perks like pet insurance, legal planning, education assistance, and exclusive access to our Associate Store. At Acushnet Company, your performance has purpose, and we're here to support you every step of the way. Pay Range: $22.43-$25.05 Ready to Make an Impact? Join us at Acushnet Company and be part of a team that values excellence and innovation. EEO and Additional Statements Acushnet Company is an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, religion, color, national origin, sex, sexual orientation, age, status as a protected veteran, among other things, or status as a qualified individual with a disability. EEO Employer/Vet/Disabled. Acushnet Company respects the intellectual property and confidential information of third parties. Our policy is that no employee or applicant shall disclose confidential information of a third party to Acushnet Company. Accordingly, please do not include any confidential information of a current or previous employer on your resume or any other materials you provide to us. Acushnet Company participates is E-Verify. Global Candidate Privacy Notice
Where Performance Meets Purpose Join a team that values excellence and innovation, at a company known for its iconic golf brands. At Acushnet Company, your background and experience contribute to creating the best products for dedicated golfers worldwide. Here, your performance has purpose. To improve your experience, we’re launching a new Career Site in late June with a more streamlined application process and easier access to open opportunities at Acushnet Company. While our site is under construction, we are actively reviewing applications submitted via LinkedIn and Indeed. We will invite you to formally apply to the role once our updated site is up. Job Objective: To perform all types of operations, assembly, loft and lie, cut and buff, gripping, initial prep, and packout. Primary Responsibilities: 1. Perform all types of operations, assembly, loft and lie, cut and buff, gripping, initial prep, and packout. 2. Repair work on clubs when needed. 3. Actively participate in quality, productivity, and safety programs. Requirements: Must be able to lift 30 lbs. Must be able to stand during entire work schedule. Must be able to read and comprehend production documents and work instructions. Must have the ability to handle multiple shaft and tipping options. High quality craftsmanship a must. Our Commitment to You At Acushnet Company, we are committed to helping our associates thrive both personally and professionally. From the start, you and your family, including domestic partners, will benefit from a comprehensive suite of health and well-being programs. Enjoy the advantages of paid time off, an onsite fitness center, acupuncture, physical therapy, wellness coaches, and more. Our financial benefits are designed to secure your future, offering a 401k with company match, health savings accounts, and flexible spending accounts. Additionally, you'll enjoy perks like pet insurance, legal planning, education assistance, and exclusive access to our Associate Store. At Acushnet Company, your performance has purpose, and we're here to support you every step of the way. Pay Range: $22.43-$25.05 Ready to Make an Impact? Join us at Acushnet Company and be part of a team that values excellence and innovation. EEO and Additional Statements Acushnet Company is an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, religion, color, national origin, sex, sexual orientation, age, status as a protected veteran, among other things, or status as a qualified individual with a disability. EEO Employer/Vet/Disabled. Acushnet Company respects the intellectual property and confidential information of third parties. Our policy is that no employee or applicant shall disclose confidential information of a third party to Acushnet Company. Accordingly, please do not include any confidential information of a current or previous employer on your resume or any other materials you provide to us. Acushnet Company participates is E-Verify. Global Candidate Privacy Notice
Where Performance Meets Purpose Join a team that values excellence and innovation, at a company known for its iconic golf brands. At Acushnet Company, your background and experience contribute to creating the best products for dedicated golfers worldwide. Here, your performance has purpose. What You Will Be Doing We are seeking a Senior Software Engineer to elevate our Research & Development data ecosystem through the design, development, and continuous enhancement of custom R&D applications. In this role, you will build sophisticated tools for lab measurement data archiving, visualization, reporting, and Finite Element Analysis review—while creating novel algorithms that advance performance in areas such as transfer speed, big‑data processing, machine learning, and AI. You’ll partner closely with R&D teams to translate complex needs into clear user stories, data models, and intuitive solutions, while maintaining and modernizing existing applications to ensure security, reliability, and scalability. As a technical leader, you’ll contribute to code quality through reviews and test‑driven development, support users through documentation and training, and collaborate with legal on patent opportunities. You will also explore emerging technologies to shape the future of our R&D data strategy and drive continuous innovation across the organization. What You Bring Education Bachelor’s degree in Computer Science, Engineering, Mathematics, Business Administration, or related field required Advanced degree preferred Experience 5+ years of experience supporting software applications in a software engineering role Proven ability to blend business processes with technical solutions Skilled at collaborating across disciplines, departments, and organizational levels Strong software development and system integration expertise; able to solve highly complex technical problems Experience managing moderate to large software application projects Highly adaptable to shifting business requirements Strong troubleshooting skills with the ability to quickly diagnose and resolve software issues Proficient in documenting software prerequisites, including problem definition, requirements, and architecture Physical Requirements / Environment Hybrid work model; some weeks may require full-time onsite presence Occasional travel (1–2 weeks per year) Specialized Knowledge & Skills Intermediate understanding of SDLC methodologies (Waterfall, Agile, etc.) Experience with prototyping, wireframes, modeling techniques, and UML diagramming Ability to foster a positive work environment and build strong internal and external relationships Strong verbal and written communication skills for conveying complex concepts Experience with 3D graphics development (DirectX, OpenGL, WebGL) Exceptional analytical and problem‑solving abilities Intermediate proficiency with software testing (unit and performance) and creating test plans Experience with SQL databases (SQLite, SQL Server, stored procedures, views, functions) Experience with API development and usage (SOAP, REST, XML, JSON) High proficiency in object‑oriented programming (C#, C++, Java, etc.) Experience with asynchronous and parallel programming (e.g., background workers, CUDA) Skilled in formal and informal presentations to groups and individual end users Experience with web technologies including HTML, CSS, JavaScript, Angular, TypeScript, and Node.js Strong prioritization, project management, and organizational skills Experience programmatically interfacing with cloud storage solutions (AWS S3, Box.com) Proficient in designing, developing, and deploying enterprise-level N‑tier applications Our Commitment to You At Acushnet Company, we are committed to helping our associates thrive both personally and professionally. From the start, you and your family, including domestic partners, will benefit from a comprehensive suite of health and well-being programs. Enjoy the advantages of paid time off, an onsite fitness center, acupuncture, physical therapy, wellness coaches, and more. Our financial benefits are designed to secure your future, offering a 401k with company match, health savings accounts, and flexible spending accounts. Additionally, you'll enjoy perks like pet insurance, legal planning, education assistance, and exclusive access to our Associate Store. At Acushnet Company, your performance has purpose, and we're here to support you every step of the way. Pay Range: $107,896.00-$134,765.00 Ready to Make an Impact? Join us at Acushnet Company and be part of a team that values excellence and innovation. Describe a complex R&D or data‑intensive application you’ve built end‑to‑end. How did you design the data model and storage strategy (e.g., SQL, files, cloud), ensure performance (transfer speed, big data, async/parallel), and integrate analytics/ML where appropriate? Walk through trade‑offs you made and why. Tell me about a time you partnered with cross‑functional R&D stakeholders to translate ambiguous requirements into a shipped solution. How did you capture needs (user stories/use cases, diagrams), handle changing priorities, validate with prototypes/wireframes, and ensure quality (TDD/unit/perf tests) and adoption (docs/training)? EEO and Additional Statements Acushnet Company is an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, religion, color, national origin, sex, sexual orientation, age, status as a protected veteran, among other things, or status as a qualified individual with a disability. EEO Employer/Veteran/Disabled. Acushnet Company respects the intellectual property and confidential information of third parties. Our policy is that no employee or applicant shall disclose confidential information of a third party to Acushnet Company. Accordingly, please do not include any confidential information of a current or previous employer on your resume or any other materials you provide to us. Acushnet Company participates is E-Verify. Global Candidate Privacy Notice
Where Performance Meets Purpose Join a team that values excellence and innovation, at a company known for its iconic golf brands. At Acushnet Company, your background and experience contribute to creating the best products for dedicated golfers worldwide. Here, your performance has purpose. What You Will Be Doing Join Titleist as an Advanced Senior Design Engineer/Product Designer and help shape the future of next‑generation golf clubs through innovative engineering and breakthrough design. In this high‑impact role, you’ll develop complex 3‑D CAD models, drive the creation of new technologies, and contribute to comprehensive patents in emerging areas. You’ll lead the planning, coordination, and documentation of engineering work across Design, Product Development Engineering, R&D, Testing, Manufacturing, Sales, Marketing and global supply partners—ensuring seamless communication and execution at every stage. Leveraging advanced analysis tools, digital sculpting techniques, and deep knowledge of golf club design methods and USGA golf club product specification regulations, competitive technologies, and industry trends, you’ll validate performance and accelerate development. You’ll partner closely with key Asian and U.S. vendors through prototyping and pre‑production, while also mentoring junior engineers and providing expert consultation across teams. This is an exciting opportunity for a creative technical leader to influence product innovation at the highest level of the game. What You Bring B.S. degree in Engineering or a related field required, advanced degree preferred Candidates without an engineering background may be considered under the Product Designer title Deep, applied knowledge of golf club design principles, methods, and technologies 7–10+ years of progressively responsible professional experience Comprehensive proficiency with computer‑aided drafting software (e.g., Unigraphics) Strong working knowledge of standard office software (Word, Excel, PowerPoint, Lotus Notes, etc.) #LI-SB1 Our Commitment to You At Acushnet Company, we are committed to helping our associates thrive both personally and professionally. From the start, you and your family, including domestic partners, will benefit from a comprehensive suite of health and well-being programs. Enjoy the advantages of paid time off, an onsite fitness center, acupuncture, physical therapy, wellness coaches, and more. Our financial benefits are designed to secure your future, offering a 401k with company match, health savings accounts, and flexible spending accounts. Additionally, you'll enjoy perks like pet insurance, legal planning, education assistance, and exclusive access to our Associate Store. At Acushnet Company, your performance has purpose, and we're here to support you every step of the way. Pay Range: $123,683.00-$157,661.00 Ready to Make an Impact? Join us at Acushnet Company and be part of a team that values excellence and innovation. Interview Preparation Questions Can you walk me through a complex product or technology you designed from concept through production, and explain the unique engineering challenges you solved along the way? Tell me about a time you developed or applied an innovative design approach or technology that led to measurable improvements in performance, manufacturability, or user experience. EEO and Additional Statements Acushnet Company is an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, religion, color, national origin, sex, sexual orientation, age, status as a protected veteran, among other things, or status as a qualified individual with a disability. EEO Employer/Veteran/Disabled. Acushnet Company respects the intellectual property and confidential information of third parties. Our policy is that no employee or applicant shall disclose confidential information of a third party to Acushnet Company. Accordingly, please do not include any confidential information of a current or previous employer on your resume or any other materials you provide to us. Acushnet Company participates is E-Verify. Global Candidate Privacy Notice
The Sr. Enterprise Applications Analyst supports and enhances TaylorMade’s global Oracle ERP platform, with a focus on Oracle EBS Order Management and end‑to‑end Order‑to‑Cash processes. This role serves as a functional expert and trusted partner to the business, ensuring stable operations, scalable solutions, and continuous improvement across global order processing. This position reports to the Solution Architect, ERP Applications. Essential Functions and Key Responsibilities: Core Functional Support & Operations Provide hands-on functional support for Oracle EBS Order Management, including inbound and outbound EDI order flows Configure and maintain Order Management setups such as order types, workflows, pricing rules, holds, and shipping parameters Support end‑to‑end Order‑to‑Cash (O2C) processes across Order Entry, Pricing, Shipping, and Receivables integration Act as the primary escalation point for critical production issues, driving resolution and clear communication Proactively monitor order processing performance and address issues impacting business operations Stakeholder Collaboration Work closely with Sales, Operations, Finance, and Supply Chain teams to align ERP solutions with business needs Collaborate with technical teams on integrations, customizations, and performance optimization Business Analysis & Solution Design Partner with business stakeholders to gather, document, and validate functional requirements Analyze current processes, identify gaps, and recommend Oracle‑standard solutions Translate business needs into clear functional specifications for technical teams Evaluate change requests for feasibility, effort, and business value Design solutions that balance business objectives, system integrity, and long‑term maintainability Testing & Quality Assurance Develop and execute functional, integration, and regression test plans Lead functional and system integration testing in partnership with IT and business teams Validate configurations and enhancements prior to production deployment Perform root cause analysis and drive permanent issue resolution Documentation & Training Create and maintain functional design documentation and process flows Develop end‑user documentation and training materials Deliver training and knowledge transfer to business users and support teams Continuous Improvement & Strategic Initiatives Identify opportunities to optimize Order Management processes and system performance Stay current on Oracle EBS updates and enhancements relevant to Order Management Participate in system upgrades, enhancements, and new ERP initiatives Partner with Solution Architects on ERP roadmap and future‑state planning Knowledge and Skills Requirements: Fluent verbal and written English communication skills required. Ability to deliver multiple global projects on time while supporting the business and functional teams to keep the Oracle ERP system up and running Clearly and accurately articulates and validates benefits of the application changes to global business users and development team Sound communication skills with management, development teams, vendors, systems administrators and other related service providers, both locally and remotely Excellent relationship building skills, including the ability to develop and nurture productive relationships with IT peers and business colleagues Proficient in Microsoft Suite (Word, Excel, Outlook, PowerPoint). Excellent analytical and problem-solving skills with keen attention to detail Strong project management experience Fully understand systems development life cycle Contributes to and helps drive a culture of creativity and innovation Maintain deep functional expertise across integrated O2C modules: Order Management Advanced Pricing Configurator ATP/Global Order Promising Shipping Execution Inventory Work In Process Bill of Materials Receivables Ensure seamless data flow and process integration between OM, adjacent modules (WIP, BOM, Purchasing, iPayments) and EDI integrations Support regional configurations and deployments across global operations Education, Work Experience, and Professional Certifications: Bachelor’s Degree, preferably in computer science, or other related technical field of study 8+ years progressive IT experience in programming 5+ years of experience supporting Oracle EBS order management, manufacturing and supply chain processes Experience or training in ITIL preferred Experience with Agile/Scrum Methodology Implementation of key projects related to Oracle supporting mid-large size business Preferred Experience: Experience with SQL and PL/SQL for support and implementation assistance with technical staff. Understanding of Oracle Workflows, APIs, and Open Interfaces using within Oracle eBusiness. Experience with Oracle eBusiness modules outside base ERP modules, and Oracle Fusion cloud applications, which may interface to the ERP. Experience leveraging AI‑enabled tools to support analysis, automation, and decision‑making across ERP processes. Work Environment / Physical Requirements: Normal office conditions with extensive computer and phone usage. Ability to work extended hours as necessary. Able to work efficiently and accurately in an atmosphere of frequent interruption. Light physical effort equal to frequent lifting or moving of lightweight materials. Frequent travel may be required. TaylorMade is a performance driven organization and our total rewards approach to compensation is designed to support this. We consider many factors in determining base compensation, including position scope, job related knowledge, education, skills, experience, and work location. The expected annual base pay range for this position is $120,000 - $140,000. Additional benefits, such as health & wellness, performance bonuses, product discounts, holidays, paid time off, etc. may also be offered in accordance with our plans. #LI-AP1 #LI-onsite TaylorMade Golf Company is an equal opportunity employer. All qualified applicants receive consideration for employment without regard to race, religious creed, color, national origin or ancestry, physical or mental disability, medical condition, genetic information, marital status, sex, pregnancy, gender, gender identity, gender expression, age, sexual orientation, military and veteran status or any other basis protected by federal, state or local law, ordinance, or regulation.