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DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… maximum balances and the elimination of the $25 minimum contribution fees make it easier to save for continuing … more accurately reflect rising college costs. The minimum contribution of $25 has been eliminated for Direct Plan … are more than 790,000 Direct Plan accounts valued at $22.6 billion. Since Jan. 1, 2017 New York's 529 Program has paid …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2007-7
… or statutory amendments that bear on the issues discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS … by elected officials) WORDS AND PHRASES -- "Days Worked" (meaning of for purposes of 2 NYCRR 315) RETIREMENT AND SOCIAL SECURITY LAW §§ 34, 334: In reporting “days worked” of an elected official for …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 90-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTY TREASURER -- … orders submitted to a county treasurer under CPLR 2607 for the payment out of moneys paid into court. CPLR 2607 … the court to be a true copy of the original of such order on file in his office (emphasis supplied). Article 21 of the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 89-24
… any pertinent provisions. In this regard, we note that codes of ethics are required to contain provisions relative …
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-3State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… governments. There are a total of 5,352 functioning dams in the state, with 861 of those owned or co-owned by local … "The deadly and destructive consequences of flooding in New York are clear," said DiNapoli. "As with the impact of … on lack of information. The ratings range from "unsafe," meaning that it poses a threat of imminent failure, to "no …
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-93-16Opinion 96-5
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees (exemption from when … the fees imposed by section 8022 (b) of the CPLR. This is in reply to your correspondence requesting an opinion on the … the word "fee" 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-96-5Opinion 91-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK-- Compensation (increase during … purposes of the State Constitution's prohibition against in-term changes in compensation payable to state officers … that the district attorney was a State officer within the meaning of article XIII, §7, even though, for other purposes, …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Report Examines Troubling Child Poverty Trends
… including a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering number of children live in … living in poverty in the state are in deep poverty, meaning they are in a household with income that is 50% below …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsOpinion 97-9
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Disclosure of … 806: A village board member who has a financial interest in a business which may be negatively impacted by a zoning … the proposed zoning change is not a contract within the meaning of article 18 and, as a result, that section 801 is …
https://www.osc.ny.gov/legal-opinions/opinion-97-9DiNapoli & NYC Make it Easier to Save for College
… the $25 minimum contribution required to open an account in an effort to make the important college savings accounts … for all New Yorkers, regardless of income level, to invest in their loved one's future," DiNapoli said. "With … all Direct Plan portfolios will drop to 0.15 percent, meaning participants will pay $1.50 in program fees each year …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-collegeOpinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for … instance would not have a prohibited interest, within the meaning of General Municipal Law, article 18, in the fire …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Opinion 90-51
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (use of … and may not be paid for with surcharge funds. This is in reply to your letter inquiring about the use of … by the system, constitutes a "system cost" within the meaning of County Law, §301(8). Further, although the cost …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Opinion 89-27
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection … health insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is … are not receiving lesser "compensation" within the meaning and intent of section 200. In concluding that …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 91-30
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (purchases under State or county contract) … a "contract" with the State or county vendor within the meaning of General Municipal Law, §800(2) because the …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Opinion 96-21
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … improvement. Town Law, §202-b(2) authorizes a town board, on behalf of, among other types of districts, a beach erosion …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Opinion 89-11
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … expend foreign fire insurance tax moneys to rent a room in which to meet, if the meetings are for the purpose of … and bear a close relationship to the commonly understood meaning of the language used in that act. April 4, 1989 Earle …
https://www.osc.ny.gov/legal-opinions/opinion-89-11Opinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … or other provisions of law indicate that a different meaning or application was intended (see General Construction …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-9
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Compensation … intestate to the proper party upon affidavit as provided in this section. ABANDONED PROPERTY LAW, §1310: Wages of a … to a deceased employee by a county are "debts" within the meaning of these statutory provisions. Subdivision 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-89-9