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Opinion 88-21
… constructed with park trust funds should be sufficiently near the developments which generated the recreation fees so …
https://www.osc.ny.gov/legal-opinions/opinion-88-21Opinion 95-19
… affirmed 17 NY2d 606, 268 NYS2d 564; cf . Cherey v City of Long Beach , 282 NY 382 at 390). Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Holtsville Fire District – Financial Management (2025M-4)
… Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable … the Audit Area A fire district (district) board of fire commissioners (board) is responsible for managing the … the amounts a district will spend and receive, the amount of fund balance that will be available at the end of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-56
… time it was rendered. The opinion may no longer represent those views if, among other things, there have been … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. … purposes of this section". If "liability" was intended to mean only outstanding notes or bonds, this proviso would be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Accidental Disability – Special 20- and 25-Year Plans
… perform your job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilityOpinion 96-6
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … through which the town's insurance is placed, but who does not receive a commission on the town's insurance and is … the supervisor also places insurance through that agency. We have examined analogous relationships in prior opinions. …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Opinion 88-67
… to fill a vacancy in the position of village attorney. We are informed that it is not contemplated that the partner or … §801), and none of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). Any … Law, violate the spirit and intent of the statute, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 96-9
… 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 98-16
… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 95-20
… paid in Surrogate's Court proceedings seeking multiple relief) COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief) SURROGATE'S COURT PROCEDURE ACT, §2402: Whether a … one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking multiple relief …
https://www.osc.ny.gov/legal-opinions/opinion-95-20Opinion 95-25
… of its State constitutional tax limit. Specifically, you ask whether the provisions of section 54-a of the State …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 90-8
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Local Laws (preemption) LOCAL LAWS -- Preemption (foreign fire insurance taxes) INSURANCE LAW, §§9104(g), 9105(e); … provisions governing the distribution and use of foreign fire insurance tax moneys remain operative following the …
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 subsequent years' AAVs to be incorrect, …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-auditsOpinion 2007-7
… (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL SECURITY LAW §§ 34, 334: In reporting “days worked” of an elected official for purposes of 2 NYCRR 315, an employer may record … merely available to constituents. This is in response to your inquiry regarding regulations applicable to the New York …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Comptroller Thomas P. DiNapoli today issued a reminder to New Yorkers that not only are contributions to New York's 529 College Savings Program accounts tax deductible* but now lower fees, … Not only are contributions to New Yorks 529 College Savings Program accounts tax …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsDiNapoli: Amid Federal Funding Uncertainty, State Must Focus on Programs To Aid Seniors
… in-home personal care, meal delivery, transportation, case management and support for family caregivers. In June, …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-amid-federal-funding-uncertainty-state-must-focus-programs-aid-seniorsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… [read complete report – pdf] Audit Objective Did Manhasset Union Free School … and approved? Audit Period July 1, 2023 – December 31, 2024 Understanding the Audit Area Non-payroll disbursements … disbursements. The Assistant Superintendent for Business (ASB) is responsible for overseeing the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Opinion 90-12
… of the court order to be certified by the clerk of court. You ask whether a county treasurer may pay out court funds … order, certified by an attorney, authorizing such payment. You state that the county currently requires the service of a … order certified by an attorney authorizing such payment You state that the county currently requires the service of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Cost-of-Living Adjustment
… Payments based on the costofliving index will permanently increase the retirement benefit …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment