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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 91-56
… or duty (see, gen., Black's Law Dictionary, 5th Edition, 1979). Thus, an obligation to pay outstanding notes …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 98-16
… TAXES AND ASSESSMENTS -- Certiorari Proceedings (timing for return to general fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund (timing for return to general fund of excess moneys in fund …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 96-6
… Board of Appeals of the Town of Shawangunk, Ulster County, 158 AD2d 801, 551 NYS2d 392, lv den 76 NY2d 706, 560 …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 88-67
… mayor's partner is hired independently of the partnership and is paid directly as an individual so that none of the … the village's code of ethics should be consulted, and it should be noted that courts have held contracts to be … or employee has an interest in any contract with his or her municipality if the officer or employee receives a direct …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 96-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … e.g., Taylor v McGuire , 100 Misc 2d 834, 420 NYS2d 248; Christian v City of Ontario , 92 Misc 2d 51, 399 NYS2d 379; …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 95-25
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … 53 to the State's obligation pursuant to section 54, it seems clear that the amounts paid pursuant to chapter 53 … the deterrent effect of section 54-a. Accordingly, it is our opinion that the provisions of section 54-a of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 95-20
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … fees for each of the types of relief being sought. It is unlikely that the Legislature intended to allow the … to the situation in Calabrese v Tomlinson , supra , it is our opinion that only a single fee should be charged. …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 90-8
… affairs and government ( Fire Department of the City of Rochester v City of Rochester , 23 AD2d 183, 259 NYS2d 517, … Grumet v Goodbody , 1 Misc 2d 222, 150 NYS2d 141, affd 309 NY 956). For similar reasons, the courts had also held that a … itself has failed to expressly so provide. March 30, 1990 Ralph W. Nash, Esq., City Attorney City of Ithaca … Whether …
https://www.osc.ny.gov/legal-opinions/opinion-90-8Town 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-monitoringState Comptroller DiNapoli Releases Audits
… lacked a formal long-term capital planning process for Video Lottery Terminal (VLT) revenues. The annual capital …
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
… Yorkers that not only are contributions to New York's 529 College Savings Program accounts tax deductible* but now … to save for continuing higher education. New York's 529 College Savings Program is an investment tool designed to …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2007-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [Edited for … of the formula. 2 NYCRR 315 directs an employer to report, on a monthly basis, the number of days worked by each … at the grocery store or in the gym, whether at night or on the weekend. In each of these situations, the elected …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… those who need it.” New York’s Aging Population and Demand for Services New York’s population of people aged 60 … funding, has been reduced, which may further increase demand for state-funded services. Many prefer to receive care … other core services provided by local aging agencies. The demand for NYSOFA services has exceeded the availability, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsOpinion 90-12
… Anderson v Board of Education of City of Yonkers , 46 AD2d 360, 362 NYS2d 536, affd 38 NY2d 897, 382 NYS2d 750). …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Cost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are … September. How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentOpinion 89-24
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-89-24South Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… P. DiNapoli. “New York City’s finances in fiscal year 2025 benefited from better-than-projected revenues and … from $6.1 billion in FY 2022 to $3.8 billion in FY 2025. While some of the recent pressures on city finances … miscellaneous revenues, increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-grow