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Opinion 97-11
… or employee" or "local officer or employee" within the meaning of sections 800(5) and 810(3). Accordingly, it is our … which are also public benefit corporations within the meaning of the term "local agency" (see, General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-97-11DiNapoli: 529 College Savings Program Lowers Fees
… September 27, 2018, the NY 529 fee drops to 0.13 percent, meaning participants will pay $1.30 in program fees each year …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-feesOpinion 89-63
… 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-89-63Opinion 97-4
… family member renders a firefighter "indigent" within the meaning and intent of the special act, the benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 88-21
… an indoor recreation facility would fall within the meaning and intent of the term "recreation purposes". We … "We think that this labeling distorts the purpose and meaning of the requirements. This is not a tax at all but a …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 95-19
… in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of … to be amortized is no longer "outstanding" within the meaning of section 11.00(a)(85). Since the amount to be …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… as of September 2023, Tompkins Terrace was dissolved, meaning it had voluntarily left the Mitchell-Lama program and …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newState Comptroller DiNapoli Releases Municipal & School Audits
… tax levy increased by $771,762 from 2019 to 2024, meaning that real property taxes may have been higher than …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Accidental Disability – Special 20- and 25-Year Plans
… the amount of service you have. “Accident” has a specific meaning with NYSLRS disability benefits. We determine whether …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityOpinion 98-16
… monies to said reserve fund . (Emphasis added) The plain meaning of the phrase "on or before" in connection with the …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 93-11
… WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Opinion 95-25
… PHRASES -- "Notwithstanding Any Other Provision of Law" (meaning of for purposes of the aid to localities budget) … In this regard, we note that there is no one, accepted meaning of the phrase "notwithstanding any other provision of …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-8
… construction requiring consideration of the plain meaning of the statute, the relevant legislative history and … , 71 NY2d 126, 524 NYS2d 25). With respect to the plain meaning of Insurance Law, §§9104(g) and 9105(e), as noted, … Gravel Products Inc ., supra ), we believe that the plain meaning of sections 9104(g) and 9105(e) is not to supersede …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Opinion 2001-14
… agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) -- Interest in … agreement does not constitute "contract" within the meaning of General Municipal Law, article 18) GENERAL … agreement does not constitute a "contract" within the meaning of section 800 of the General Municipal Law. …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 88-20
… -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; … not have the effect of moving the location of the county seat. You ask whether a family court may be moved from its present location in the county seat to another location in the county without also …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Opinion 90-12
… of law to the contrary notwithstanding", the obvious meaning of the statute is that only a certification by the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 2007-7
… by elected officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… for all Direct Plan portfolios dropped to 0.15 percent, meaning participants will pay $1.50 in program fees each year …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 93-22
… a true case of remission of bail forfeiture within the meaning of CPL, §540.30, an order of a superior court would …
https://www.osc.ny.gov/legal-opinions/opinion-93-22Cost-of-Living Adjustment
… annual increase of $216) before taxes. COLA is cumulative, meaning the increase you receive each September is added to …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment