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Accidental Disability – Special 20- and 25-Year Plans
… The law defines “in service” as: Being paid on the payroll; or On an authorized medical leave of absence for up … benefits for up to two years since last being paid on the payroll, as long as you have not resigned or been terminated …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityOpinion 96-6
… had a principal-agent relationship similar to an employer-employee relationship which gave the supervisor a … principal-agent relationship, essentially equivalent to an employer- employee relationship. Article 18, however, …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 88-67
… If a law partner of a village mayor is appointed to the position of village attorney, the mayor does not have … and it should be noted that courts have held contracts to be improper in certain circumstances even when there is no … of the conflicts of interest statute. This is in reply to your letter stating that the village is considering …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 98-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … year after the initial deposit, but no later than on that date. You ask how long a school district must hold moneys …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief … Municipal Law, §§207-a and 207-c in connection with payments to certain injured paid firefighters and police …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Town of Homer – Conflict of Interest (2022M-148)
… Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the … the Board member had a prohibited conflict of interest in the welding company’s contracts with the Town pursuant to … Adopt procedures to help prevent prohibited interests in contracts. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringOpinion 95-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 95-25
… to be apportioned in accordance with a formula which takes account of factors such as population, average full value of … appropriates moneys to the general fund - local assistance account and sets the amounts to be paid to cities, counties, … states that the amounts paid from the local assistance account are in satisfaction of any amounts that would …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-8
… of the Laws of 1988, provide that except as provided in a "special law", foreign fire insurance tax moneys must be … of the foreign fire insurance tax to expand the class of beneficiaries to include paid firefighters (see … Lockport , 31 AD2d 311, 297 NYS2d 365) or to restrict the class of beneficiaries to exclude paid firefighters (see Van …
https://www.osc.ny.gov/legal-opinions/opinion-90-8State Comptroller DiNapoli Releases Audits
… Districts Law allows reduced property tax bills for land in agricultural production by limiting the property tax … Assessment Value (AAV). Auditors identified an error in the Tax Department's calculation in 2006 that caused … period. Of the 553 payments, 380 were transacted, meaning the payment was either electronically deposited into …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2017 income tax filings. New … it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a … 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 2007-7
… element of the formula. 2 NYCRR 315 directs an employer to report, on a monthly basis, the number of days worked by each …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 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 89-24
… any express or implied agreement for, compensation for services to be rendered in relation to any matter before any …
https://www.osc.ny.gov/legal-opinions/opinion-89-24South Lewis Central School District – Conflicts of Interest (2021M-3)
… officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in … for the District’s capital project. They both worked on the project as part of their private employment and the … acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Opinion 91-46
… York, who as officers or employees of the Unified Court System are paid as "State employees", could be "lagged"; that …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Report Examines Troubling Child Poverty Trends
… levels, it would significantly improve the benefit for low-income families. DiNapoli urged for the passing of the … and community schools with wrap around services, the cycle of poverty begins to crack open, giving our children …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… No New York dams are rated "unsafe." However, a majority do not have a condition rating at all, according to … addition to their own dams, local officials also need to know about other intermediate- and high-hazard dams that … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for purposes of General Municipal Law, §217[f]) … to respond to fire alarms does not alter the periods when, in fact, the volunteer is ordinarily expected to be at work. …
https://www.osc.ny.gov/legal-opinions/opinion-93-16