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Opinion 90-44
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … §5-508[3]) VILLAGE LAW, §5-508: The compensation proposed to be paid to members of a village board of trustees which … exclusive of the cost or value of fringe benefits. This is in response to your inquiry concerning the notice of …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… Office buildings in New York City remain a critical contributor to its economy … office buildings are concentrated in Manhattan below 59 th street, which still makes up nearly 90% of office market … office districts in this area, including parts of Midtown East, are still more than 10% below their pre-pandemic market …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceOpinion 98-1
… fixed-route transportation on its fleet of buses. Where appropriate, the authority would combine fixed-route …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 89-37
… in order to carry on the business of collateral loan broker. In addition, a licensed collateral loan broker must file a registration statement with the State … constitute the conduct of business as a collateral loan broker within the meaning of article 5 of the General …
https://www.osc.ny.gov/legal-opinions/opinion-89-37New York's 529 College Savings Program Turns 20
… to start saving and give a gift that will have lasting meaning. New York’s 529 College Savings Program’s Direct Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, … Direct Plan disclosure booklet at: http://cdn.unite529.com/jcdn/files/NYD/pdfs/DisclosureBooklet.pdf For more …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Opinion 95-16
… each year present to the board of education of each union free school district and to the trustee or board of trustees …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 97-6
… the language, is deemed to have intended to materially change the law, and courts must seek the new legislative …
https://www.osc.ny.gov/legal-opinions/opinion-97-6Opinion 2001-15
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dissolution … district when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL … a lighting district) WORDS AND PHRASES -- "Corporation" (meaning of for purpose of Town Law §198[12]) -- "Property" …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … times a year. School districts are given a fiscal stress score based on several factors: year-end fund balance, … as being in “significant fiscal stress,” which is the highest category including: East Ramapo Central School …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressOpinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no … our opinion that it is an agency of the State within the meaning and intent of section 72-h. Therefore, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-20
… which, among other things, change a county seat. For purposes of article III, §1, a local act has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Thomas P. DiNapoli announced today. "Now's the time to take advantage of the improvements we're making to New York's 529 College Savings Program," DiNapoli said. … making it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeState Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to incorporate the changes necessitated … by the processing of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… the budgets using fund balance and an estimate for casino revenue that averaged $5.3 million annually. One cause of this structural deficit was that although casino moneys have not been received since 2008, the City …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Opinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) GENERAL … purchase contract is deemed to be existing indebtedness for purposes of determining the political subdivision's power … art VIII, §4). Section 104.00(a) defines "indebtedness", for purposes of calculating the limitations under that …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… the library’s former president had unlimited access to the payroll system and routinely changed time records and granted … or out on those days. Instead, the president went into the payroll system and created the entries. Library records show … with timekeeping requirements; implement procedures for payroll processing; require documented justification and …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … of one type or another may also be required pursuant to the terms of specific contracts, agreements, or special …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … in section 52 should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Empire BlueCross …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsOpinion 2001-14
… 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-2001-14