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Cost-of-Living Adjustment
… COLA Increase The COLA for September 2025 through August 2026 is 1.2 percent. The percentage is applied up to the … a breakdown of credits and deductions and to see year-to-date totals throughout the year, you can view your pension … at the top right). Click View Pension Check link. Select date of the pension payment to view. (Return to Top) …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentOpinion 89-24
… is a voluntary non-profit association within the meaning of section 802(1)(f) (see Stettine , supra ). … code of ethics ( Matter of Samuel and Zohn, 25 Ed Dept. 228 [1985]). The inclusion of such a provision in the … Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358 [2nd Dept 1985]; Matter of Tuxedo Conservation and Taxpayers Ass'n …
https://www.osc.ny.gov/legal-opinions/opinion-89-24South Lewis Central School District – Conflicts of Interest (2021M-3)
… capital project. They both worked on the project as part of their private employment and the District paid $3.2 … $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and procedures for consulting … the Board members failed to acknowledge they had conflicts of interest, as required. Key Recommendations Ensure that …
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
… programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … made no efforts to codify plans to bolster reserves or set aside additional funds in its rainy-day fund.” In each of … expenses, will decline in FY 2026, without explaining how. Given the spending risks DiNapoli has identified, the …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growState Comptroller DiNapoli: $360M Needed to Repair Local Dams
… across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a … across New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of … the counsel for MVAIC represents the appellant on behalf of MVAIC but the corp itself is not named as a party or …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 91-46
… Opns St Comp No. 84-45, p 55 still represents our views in light of the decision of the Court of Appeals in National … Opns St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Report Examines Troubling Child Poverty Trends
… across the state, including a child poverty rate that is one of the worst in the nation and alarmingly high in some … with urgency to use them.” DiNapoli’s report found: Nearly one in five New York children live in poverty. More than 2.7 … U.S. Census Bureau. New York state’s child poverty rate is one of the worst in the nation. New York ranked 41 st in the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 97-9
… This opinion represents the views of the Office of the State Comptroller at the time … GENERAL MUNICIPAL LAW, §§801, 806: A village board member who has a financial interest in a business which may be … board member should not participate in the discussion or vote on the zoning change. This is in reply to your letter …
https://www.osc.ny.gov/legal-opinions/opinion-97-9DiNapoli & NYC Make it Easier to Save for College
… Savings Program's Direct Plan has eliminated the $25 minimum contribution required to open an account in an effort … college savings accounts available to everyone, New York State Comptroller Thomas P. DiNapoli and New York City … culturally diverse families." The request to eliminate the minimum contribution was first brought to the Office of the …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 2001-11
… on behalf of private corporation doing business with fire district not relevant for purposes of section 801 of the … Municipal Law) -- Purchases and Sales (assistant fire chief as stockholder of corporation doing business with fire district) GENERAL MUNICIPAL LAW §801: An assistant chief of a fire district fire department who owns more than …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 90-51
… certain activities in relation to the county's proposed installation and implementation of an "E911" system. You … provide the E911 system, as well as line charges and installation costs, are intended to be included within the … certain activities in relation to the countys proposed installation and implementation of an E911 system …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 89-27
… -- Equal Protection (different contributions for health insurance for newly-elected county supervisors) INSURANCE -- Health Insurance (different contributions for health insurance for … date be required to contribute a greater amount for health insurance coverage than those supervisors who were in office …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 91-30
… conflicts of interest of municipal officers and employees (see General Municipal Law, §800[4],[5]). A municipal officer … or demand against or agreement with the municipality (see General Municipal Law, §800[2]). An interest in a … of the exceptions contained in Article 18 are applicable (see General Municipal Law, §802). General Municipal Law, §104 …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 89-11
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: The … Firemen's Benevolent Association may expend foreign fire insurance tax moneys to rent a room in which to meet, if the …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements … to allow act by majority of quorum) GENERAL MUNICIPAL LAW, §353-a; GENERAL CONSTRUCTION LAW, §41; MUNICIPAL HOME …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased … Concerning the disposition of an unclaimed paycheck of a deceased county employee who …
https://www.osc.ny.gov/legal-opinions/opinion-89-9DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… The City of Corning, home to a Fortune 500 company and … as a regional hub for art and culture, has avoided many of the challenges faced by other upstate communities in recent … The City of Corning home to a Fortune 500 company and serving …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-picture