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Opinion 90-44
… value of fringe benefits. November 5, 1990 Richard Allen Siegel, Esq., Village Attorney Village of Sea Cliff …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program Direct Plan will be … it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college … Beginning in September fees in New Yorks 529 College Savings Program …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… for the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 pandemic … school district operations and finances,” DiNapoli said. “I urge school district leaders to closely monitor their … position,” meaning there may not be enough cash on hand to cover operating costs. Almost half have a new or increased …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 98-1
… that the contracts authorized by section 99-r include only those by which a municipal corporation provides a … available to all individuals within the county, but rather only to a class of county residents. Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 89-37
… being guided by statute (General Business Law, §52). Only after an affirmative determination is made and a license …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 97-6
… Section 307 authorizes the expenditure of surcharge moneys only for payment of "system costs" as permitted by article 6. … equipment, the definition encompasses not only the actual costs of acquiring and maintaining the …
https://www.osc.ny.gov/legal-opinions/opinion-97-6New York's 529 College Savings Program Turns 20
… fees dropped to 0.13 percent, meaning participants now pay only $1.30 in program fees each year for every $1,000 …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … (authority to dissolve district when there are no "resident owners" within the district); (authority to dissolve … (meaning of for purpose of Town Law §§191, 202-c) -- "Resident Owner" (meaning of for purpose of Town Law §198[12]) …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… City remain a critical contributor to its economy and tax base, as market values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report … facing declines in value, the city’s overall property tax base from office properties is likely to remain resilient. …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceOpinion 89-23
… to your letter asking whether a village may allow the New York State Division of Parole to utilize space in the … educational services, fire district, the state of New York, or the government of the United States and any … consideration, to an agency or department of the State of New York (see, e.g., 1988 Opns St Comp No. 88-26, p 47). …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-20
… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli Announces Improvements to College Savings Plan to Save Money for College
… from $375,000 to $520,000 for both the Direct and Advisor Plans to more accurately reflect rising college … the Direct Plan sold directly by the program and the Advisor Plan, sold exclusively through financial advisors. The Advisor Plan has different investment options and higher fees …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: 23 School Districts Designated in Fiscal Stress
… County did not receive a score for SY 2020-21 because it only has two years of data, not the three years of data …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressState Agencies Bulletin No. 683
… of recent arbitration awards. Background Increment Codes for employees represented by NYSCOPBA and Council 82 have previously used some of the same Increment Codes that apply to employees who are at different steps on the salary schedule. These Increment Codes have been separated and new Increment Codes have been …
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
… pertaining to installment purchase contracts of political subdivisions. It provides that: (1) the aggregate amount of … whether the indebtedness is excludable from the political subdivisions debt limit …
https://www.osc.ny.gov/legal-opinions/opinion-93-11DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing cash, overpaid the library’s treasurer $6,900 and … of a family member employed by the library which resulted in nearly $20,000 in questionable pay, according to an audit …
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?
… Award Programs (LOSAP) for volunteer firefighters are required each year by law to have an audit conducted by an … more in federally awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, … Other external audits of one type or another may also be required pursuant to the terms of specific contracts, …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 89-63
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … A municipal housing authority is exempt from the payment of court filing fees. This is in reply to your inquiry asking … is a litigant in Supreme Court, a County Court, the Civil Court of the City of New York or the City Courts outside of …
https://www.osc.ny.gov/legal-opinions/opinion-89-63