Search
DiNapoli: 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 … New York's 529 College Savings Program. Read or download the Direct Plan disclosure booklet here or go to: …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesOpinion 98-1
… section 99-r must be given meaning and effect. We do not find that the express language of section 99-r leads to an …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Opinion 89-37
… The State Comptroller is also empowered to adopt forms for the filing of the required registration statement and he … requirements. Therefore, in our opinion, it is a matter for the local government, advised by counsel, to determine …
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 pre-pandemic levels, … and Long Island City. “The value of office buildings in New York City is tied to demand for space that comes from …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceOpinion 97-6
… bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surcharge revenues to construct housing for enhanced emergency telephone system) -- Powers and Duties (expenditure … The cost of constructing an addition to house an enhanced emergency telephone (E911) system which is determined by the …
https://www.osc.ny.gov/legal-opinions/opinion-97-6New York's 529 College Savings Program Turns 20
… tool, is marking 20 years of helping New Yorkers save for higher education, according to New York State Comptroller … That’s 20 years of helping families and loved ones prepare for the costs of obtaining a higher education as the costs … we continue to have solid results. We have made it easier for New Yorkers of all income levels to invest in the futures …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Opinion 95-16
… of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion … roll as of the date 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 Education Law. Subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-15
… a lighting district); (authority of corporation to sign petition to dissolve district); (authority to dissolve … of Town Law §198[12]) TOWN LAW §191; TOWN LAW §202-c(1): A petition to dissolve a lighting district pursuant to Town Law … authorizes the dissolution of such a district only upon a petition which "shall be signed by resident owners of taxable …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
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 … within a specified locality ( Matter of Henneberger , 155 NY 420). Therefore, it is our opinion that neither County …
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,” which is the highest category including: East Ramapo Central School District in Rockland County (76.7 …
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
… 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
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To update the current Security …
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
… Officials of the Wyandanch Public Library in Suffolk County failed to notice $4,600 in missing … For a copy of the report visit: http://www.osc.state.ny.us/localgov/audits/libraries/2014/wyandanch.pdf DiNapoli …
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)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology …
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?
… Some local government entities such as school districts, industrial development agencies, fire districts with revenues …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 2001-14
… on an hourly basis and works a set number of hours per week, regardless of whether he performs work on any town vehicles during that week. In addition, the village mechanic, while sitting on the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 89-63
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … authority is exempt from the payment of court fees when it is a litigant in Supreme Court, a County Court, the Civil … and (b) any fees to any subdivision thereof, except where it is provided by or pursuant to law that such officer or …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… The audit covered the period January 1, 2014 through June 30, 2019. About the Program The New York State Health … $162,887 for 164 claims that included a specific service code that contradicted the general service code and indicated … Review the $162,887 in claims identified in this audit and recover all overpayments, as warranted. Ensure …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals