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Opinion 90-52
… MUNICIPAL LAW, §35: Although the town clerk is required to record in the minutes of a town board meeting the name of … board who is present, the clerk is under no statutory duty to record the names of other persons attending the meeting. A decision to publish the minutes of a town board meeting must be made …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 91-62
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to … of unneeded village real property may not be made in the form of a gift or loan in violation of article VIII, …
https://www.osc.ny.gov/legal-opinions/opinion-91-62DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven … capital” to cover two new FLDC loans that began in early 2014. FIDA also improperly gifted $143,000 to the … spending, public authority financial data and information on 50,000 state contracts, visit Open Book New York . The …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesOpinion 93-25
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … use. The village's provision of lighting may be one factor in determining whether the private right-of-way has become a …
https://www.osc.ny.gov/legal-opinions/opinion-93-25Opinion 2004-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 88-52
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Purchases and Sales … which purchases real property from county) -- Interest in Contract (community college officers and employees who are …
https://www.osc.ny.gov/legal-opinions/opinion-88-52XII.6 Overview – XII. Expenditures
… This section provides Business Units with guidance on how to process certain payment situations where the type …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewNew York Retirement Systems Appropriation
… Legislative Program Legislative Session 2017-2018: New York Retirement Systems Appropriation – Vetoed on … services and expenses related to the administration of the New York Retirement Systems. Memo Bill Text Status … services and expenses related to the administration of the New York Retirement Systems …
https://www.osc.ny.gov/legislation/new-york-retirement-systems-appropriationAudit Response Timeframe
… Program Legislative Session 2019-2020: Signed into law on November 20, 2019 as Chapter 507 of the Laws of 2019 – A.7794 … within final reports for corrective action. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0Comptroller Authority to Audit Local Development Corporations (LDCs)
Relates to audits by the State Comptroller of certain organizations controlled by municipal corporations and certain other government entities
https://www.osc.ny.gov/legislation/comptroller-authority-audit-local-development-corporations-ldcs-0Savings Programs: NY 529 and NY ABLE
… programs with tax benefits that help pay for college or disability expenses: NY's 529 College Savings NY Achieving a Better Life … grandparents, other relatives, friends — as long as he or she is a U.S. citizen or a resident alien. Earnings on … programs with tax benefits that help pay for college or disability expenses NYs 529 College Savings and NY ABLE …
https://www.osc.ny.gov/savingsEligibility, the Benefit and Filing – New Career Plan
… between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special plan (that allows … your benefit will be 1/50th (2 percent) of your FAS for each year of service credit. With less than 20 years of … your benefit will be 1/60th (1.66 percent) of your FAS for each year of service credit. If you made voluntary …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingContact the Division of Local Government and School Accountability
… School Accountability 110 State Street, 12th Floor Albany, NY 12236 localgov@osc.ny.gov Audits, Local Government … Delaware, Otsego, Schoharie, Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032 Buffalo, New York 14203-2510 Tel (716) 847-3647 Fax (716) …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityRetirement and Savings Plans Overview – Payroll Manual
… Benefit Plans: A defined benefit plan, or traditional pension, is an employer-sponsored retirement plan promising a … retirement plan, like a 401(k), where the employee and/or their employer contributes to an individual … and investment performance, not a promised payout. The employee controls investment choices, bears the investment …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/retirement-and-savings-plans-overviewDirect Deposit for New State Employees
… Session 2021-2022: Direct Deposit for New State Employees – Signed into law on July 22, 2022 as Chapter 442 … the payment of salaries by direct deposit for state employees hired after January 1, 2023. Memo Bill Text Status … the payment of salaries by direct deposit for state employees hired after January 1 2023 …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-0Increase ABLE Account Balance
… Program Legislative Session 2019-2020: Signed into law on November 25, 2019 as Chapter 545 of Laws of 2019 – A.7473 …
https://www.osc.ny.gov/legislation/increase-able-account-balanceOpinion 95-11
… it is a well established rule of construction that meaning and effect should be given to all the statutory … as superfluous when they may be given a distinct, separate meaning (McKinney's Statutes, §231; Orange and Rockland … 207-m, so long as that word may be given a distinct meaning. The terms "permanent", "temporary" and "provisional" …
https://www.osc.ny.gov/legal-opinions/opinion-95-11State Comptroller DiNapoli Releases School District Audits
… policy. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState 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/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsServices to Workers Under the Worker Adjustment and Retraining Notification Act
… Objectives To determine whether the Department of Labor (Department) is providing appropriate … services to workers affected by closings and layoffs that are covered under the Worker Adjustment and Retraining … or Act), and is effectively overseeing employer compliance with the Act. The audit covered WARN Notices received by the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-act