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Opinion 95-25
… FUNDS -- State Aid (applicability of provisions of section 54-a of the State Finance Law to payments provided in the aid … CONSTITUTION, ARTICLE VIII, §10; STATE FINANCE LAW, §§54, 54-a: The provisions of section 54-a of the State Finance Law …
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)
… 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
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-adjustmentTown of Homer – Conflict of Interest (2022M-148)
… and owner of a welding company which provided repair work to the Town, totaling $8,571, during our audit period. As … in the welding company’s contracts with the Town pursuant to New York State General Municipal Law Article 18. We also … procurement policy by obtaining two verbal quotes prior to awarding contracts to the Board member’s company. Key …
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)
… County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringOpinion 89-24
… this individual is a board member, we will discuss the issue of conflicts of interest only as it relates to this …
https://www.osc.ny.gov/legal-opinions/opinion-89-24Opinion 91-46
… In reaching its conclusion, the Court discussed the home rule powers conferred upon counties by article IX of the … officers to whom article XIII, §7 does not apply. The Appellate Division decision in Levy , supra , supports this … in Blass v Cuomo , _____ AD2d _____, 570 NYS2d 326, the Appellate Division, Second Department, held that the …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Report Examines Troubling Child Poverty Trends
… a child poverty rate that is one of the worst in the nation and alarmingly high in some cities. “A staggering … York state’s child poverty rate is one of the worst in the nation. New York ranked 41 st in the nation in 2022. The rate was at least six percentage points …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-report-examines-troubling-child-poverty-trendsDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
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
… New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public safety, according to a report issued today by New York State Comptroller Thomas … New York are facing an estimated $360 million price tag to fix locallyowned dams that are considered a high or …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 93-16
… assigned work periods" is not defined by statute or by case law. The term "regularly", however, is commonly defined …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5Opinion 97-9
… member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on board member's business) GENERAL … least one lower court has held that an application for a building permit and subsequent issuance thereof constitutes a … section 801 is not applicable. Even though section 801 does not prohibit the board members' participation in this …
https://www.osc.ny.gov/legal-opinions/opinion-97-9DiNapoli & NYC Make it Easier to Save for College
… New York's 529 College Savings Program Read or download the Direct Plan disclosure booklet here or go …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-nyc-make-it-easier-save-college