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Opinion 89-51
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts (additional … services of private contractors); (cost of VFBL insurance) FIRE PROTECTION DISTRICTS -- Fire Protection Contracts (additional payments for the … the town is authorized to make payments to the volunteer fire company in addition to the annual sum specified in the …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 97-14
… opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (furniture and trophy case) INSURANCE LAW, §§9104, 9105: … tax moneys to make reasonable expenditures to purchase furniture for a recreation room and a trophy case for a … case in the department's meeting room, and to pay for furniture for the department's recreation room. Sections 9104 …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Medicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… drug prescription. Further, among those payments, we found 411 recipients who had a diagnosis of ED (but no BPH or PAH …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andOpinion 2002-17
… prime contract to construction manager) GENERAL MUNICIPAL LAW §§101, 103: A firm may not be engaged both as … building construction project subject to General Municipal Law §101. This is in response to your inquiry concerning a … construction project, governed by General Municipal Law §101. You indicate that the town is considering engaging …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Opinion 92-18
… benefits received by a taxpayer (see Watergate II Apartments v Buffalo Sewer Authority , 46 NY2d 52, 412 NYS2d … Sewer Authority , 65 NY2d 489, 492 NYS2d 931; Watergate II Apartments , supra ). Since a user fee must be directly … §221(2) authorizes a town which has acquired "solid waste management facilities" pursuant to section 221(1) to contract …
https://www.osc.ny.gov/legal-opinions/opinion-92-18Eligibility, the Benefit and Filing – Career Plan
… credit after July 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 … five years of service credit. You are eligible to retire with full benefits at age 62, or may choose early retirement …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOpinion 91-25
… inquiry, we assume that the salary for a firefighter's grade or title is structured so as to consist of a minimum salary plus a series of "increments or steps" and that the longevity … be computed on the basis of a firefighter's base pay plus, among other items, holiday pay. We believe, however, …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 97-16
… pursuant to County Law, §722-b for charges incurred in connection with computer-based research undertaken in connection with the case. Section 722 of the County Law … is entitled to reimbursement for charges incurred in connection with computerbased research undertaken in …
https://www.osc.ny.gov/legal-opinions/opinion-97-16Legal Topics and Approvals
… Competitive Bidding under General Municipal Law, §103 (March, 2010): A research paper discussing the legal … How to Apply for Exclusion of Self-Liquidating Debt (1995): - Describes the procedures for counties, cities, towns … debt from their municipal debt limits (Released January 1995). Town Special District Approval: Legal Requirements and …
https://www.osc.ny.gov/local-government/resources/legal-topics-and-approvalsTier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be … of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will … would receive a benefit equal to two years of your salary; and if you die after three or more years of service, your …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be … of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will … would receive a benefit equal to two years of your salary; and if you die after three or more years of service, your …
https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Career Plan
… between two death benefits. If you chose death benefit one and you die while in active service, your beneficiary will be … of the two death benefits; if you die after retirement, and meet the eligibility criteria, your beneficiary will … would receive a benefit equal to two years of your salary; and if you die after three or more years of service, your …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsOpinion 89-50
… §4-412(3)(1), could dredge a privately-owned artificial pond which was an integral part of the village's drainage system if the undesirable conditions in the pond were attributable to its status as part of the system …
https://www.osc.ny.gov/legal-opinions/opinion-89-50DiNapoli: Restaurant Industry Critical to New York City's Economy
… New York City’s restaurant industry had 23,650 establishments in 2019, … Thomas P. DiNapoli. DiNapoli’s report found that in April, restaurant employment in New York City dropped to 91,000 jobs … were imposed on businesses. Taxable sales for the city’s restaurant industry also fell by 71 percent during March, …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyWestchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… a Westchester attorney, with conspiracy, mail fraud and false statements. These charges arise from PARISI's attempt … sentence of 20 years in prison; and one count of making a false statement, which carries a maximum sentence of five … a Westchester attorney with conspiracy mail fraud and false statements …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzleOpinion 91-52
… GENERAL MUNICIPAL LAW, §103; MUNICIPAL HOME RULE LAW, §§10, 33; STATE CONSTITUTION, ART 1, §11; UNITED STATES … of local laws on or after September 1, 1953 (1991 Opns St Comp No. 91-1, p 1; 1981 Opns St Comp No. 81-109, p 111; … v CDR , 429 US 1031, 97 S Ct 721 50 L Ed 2d 742; cf . Gould v Bennett , 153 Misc 818, 276 NYS 113; People v Crane , …
https://www.osc.ny.gov/legal-opinions/opinion-91-52XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and … rather than the individual assets. For bulk purchases of furniture, equipment, etc., the individual assets must exceed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureDiNapoli Releases Taxpayer Migration Dashboard
… State Comptroller Thomas P. DiNapoli unveiled a new taxpayer migration dashboard today where users …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-releases-taxpayer-migration-dashboard