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Opinion 95-11
… Opns St Comp No. 92-29, p 76; 1991 Opns St Comp No. 91-35, p 106; 1986 Opns St Comp No. 86-23, p 39; 1984 Opns St … police departments. It is a basic principle of statutory construction that "[w]here the language of the statute is … (McKinney's Statutes, §76; Matter of Cristo Brothers, Inc. , 97 AD2d 274, 470 NYS2d 781, affd 64 NY2d 975, 489 …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 92-49
… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49DiNapoli Announces State Contract & Payment Actions for January 2015
… ensures that costs are reasonable, the playing field is level and taxpayers get the best value for their money. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-announces-state-contract-payment-actions-january-2015DiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… launched. A forensic analysis was completed on the bank account where the pension payments were being deposited, which was a joint account in the name of the pensioner and Ray. The …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-law2022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli … Majority Leader Stewart-Cousins embodies this year’s Women’s History Month theme, “Women Providing Healing, Promoting Hope.” Watch a replay of …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Despite Progress, Pay Gap for Women Persists
… Median earnings for full-time working women in New York were 86 cents for every dollar earned by … was smaller than the national wage gap of $10,150, with women earning 81 cents for every dollar paid to men on … gap and 7 th best in terms of share, meaning New York’s women take home more dollars relative to men than in most …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsWall Street Bonuses Declined in 2011
… from Wall Street related activities accounted for up to 20 percent of New York State tax revenues, but that …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 92-7
… operation of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts … and that the expenditure will provide personal financial relief to the firefighter and his or her family. You ask … ... Such taxes shall only be used for the care and relief of disabled or indigent volunteer and exempt firemen …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 90-7
… of an act or omission which occurred while the officer or employee was acting within the scope of his or her … the adoption of local law or resolution (i) to confer the benefits of this section upon the employees of such public … or public benefit corporation, or (v) any other separate corporate instrumentality or unit of government...". The IDA …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 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-89-23