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Opinion 90-44
… e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v County of Ontario , 92 Misc 2d 51, 399 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: 529 College Savings Program Lowers Fees
… making it easier for New Yorkers of all income levels to invest in their loved ones' futures as the cost of a college education continues to rise," DiNapoli said. "As our program has grown, we've … in the nation. On September 27, 2018, the NY 529 fee drops to 0.13 percent, meaning participants will pay $1.30 in …
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
… percentage of economically disadvantaged students, a high teacher turnover rate, a decrease in local property values, a …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 98-1
… of Medicaid clients) GENERAL MUNICIPAL LAW, §§99-r, 103; SOCIAL SERVICE LAW, §365-a: Pursuant to General … L 1991, ch 637, Letter of July 10, 1991 to the Honorable Elizabeth D. Moore, Counsel to the Governor, from the New … of Counties, July 12, 1991; but see Letter to Honorable Elizabeth D. Moore, Counsel to the Governor from the …
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-89-37DiNapoli: 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 and tax base as market values reached nearly $205 billion in fiscal year FY 2025 surpassing prepandemic levels according to a report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceOpinion 97-6
… system) WORDS AND PHRASES -- "Maintaining" (as including construction of appropriate housing for E911 system) -- … "Operations and maintenance costs" (as distinguished from construction or acquisition) -- "System Costs" (as including …
https://www.osc.ny.gov/legal-opinions/opinion-97-6New York's 529 College Savings Program Turns 20
… college savings investment tool, is marking 20 years of helping New Yorkers save for higher education, according … Thomas P. DiNapoli. He reflected on the tremendous growth of the plan and urged New Yorkers to sign up before the end of the year and take advantage of the tax benefits that may …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Opinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Central High School Districts (apportionment of expenses among school districts included therein) WORDS … to be used for the apportionment required by section 1908 of the Education Law …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-15
… the requirements set forth therein, "provided that the period of three years shall have elapsed since the date of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-23
… REAL PROPERTY -- Lease (to State agency at less than fair and adequate consideration) GENERAL MUNICIPAL LAW, §72-h: A … month for nominal or no consideration. This is in reply to your letter asking whether a village may allow the New York … state of New York, or the government of the United States and any agency or department thereof, either without …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-20
… Specifically, County Law, §216 provides that a courthouse cannot be removed from its location in a city or … authorized under that section as a condition to moving the courthouse. There is no other statute of which we are aware … the county may, pursuant to County Law, §216, relocate the courthouse to another location in the county. In our view, …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of New York’s school districts were scored as under fiscal stress in 2021, but the operational issues caused by the pandemic …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Beginning in September, New York's 529 College Savings Program will offer more investment options, lower … of the improvements we're making to New York's 529 College Savings Program," DiNapoli said. "We're making it easier for … a college education continues to rise. NY's 529 College Savings Program can help offset some of those costs." Six new …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeState Agencies Bulletin No. 683
… current Security increment code system to incorporate the changes necessitated by the processing of recent arbitration awards. Background Increment Codes for … of affected employees. A chart listing the Increment Code changes is attached . Agency Actions Agencies must begin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesOpinion 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
… Auditors discovered that from July 1, 2011 through Sept. 30, 2012, the public library’s board did not provide adequate … that employees actually worked the hours paid. For example, the president made 109 changes to the time sheet … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsCity 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-47Am I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 2001-14
… agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … employee or director (General Municipal Law §800[3][b],[c]). Pursuant to General Municipal Law §801(1), unless an …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14