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2022 Virtual Lunar New Year Celebration
… the State of New York. This year’s honorees included Kevin Kim, Commissioner of Small Business Services; Prisca Bae, … of the event is available below. 2022 Honorees Kevin Kim Commissioner Small Business Services Prisca Bae Vice …
https://www.osc.ny.gov/events/2022-lunar-new-year-celebrationOpinion 2006-8
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … policy (see, e.g., Board of Education v Assoc. Teachers of Huntington , 30 NY2d 122, 331 NYS2d 17; Board of Education v … upon termination of service … as authorized by ordinance, local law, or collective bargaining agreement … for which …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8Opinion 98-1
… , 96 AD2d 154, 468 NYS2d 233; Grich v Wood & Hyde Leather Co., Inc. , 74 AD2d 183, 427 NYS2d 96). No part of a statute … , 36 NY2d 526, 369 NYS2d 655; Grich v Wood & Hyde Leather Co., Inc. , supra , 74 AD2d 183, 427 NYS2d 96; Direen …
https://www.osc.ny.gov/legal-opinions/opinion-98-1State Police Bulletin No. SP-224
… Holiday Bonus Payment will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated … tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-224-2021-state-police-holiday-bonus-paymentState Police Bulletin No. SP-214
… Holiday Bonus Payment will be processed in a separate check in Administration Pay Period 17L/18C, paychecks dated 12/09/2020. There is no direct deposit for this payment. Eligibility Criteria Employees in … payment upon the return from leave. OSC Actions OSC will process the 2020 State Police Holiday Bonus Payment for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-214-2020-state-police-holiday-bonus-paymentOpinion 2006-7
… provider may take into account the service provider’s capital cost for the acquisition of vehicles. In this regard, …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Opinion 97-9
… negative impact on board member's business) ZONING AND PLANNING -- Zoning Changes (effect of negative impact on … or she receives a direct or indirect pecuniary or material benefit as a result of that contract. That interest is … p 84; 1983 Opns St Comp No. 83-108, p 133; see also Cahn v Planning Board of the Town of Gardiner , 157 AD2d 252, 557 …
https://www.osc.ny.gov/legal-opinions/opinion-97-9Opinion 88-74
… to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; … County Law, §226; Town Law, §§81 [1][a], 220[1]; see also Arts and Cultural Affairs Law, §57.07). Taken together, all … the town in commemoration of any person or event". Also, Arts and Cultural Affairs Law, §57.07(1) contains broad …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Local Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersBackground Checks at Municipal Youth Programs (2012-MS-5)
… a safe environment for community youth participating in municipally sponsored youth programs for the period … against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities … in these municipalities did not identify any persons with sex offender or significant criminal histories. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Opinion 92-39
… or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Improvement Districts (eligibility to vote) IMPROVEMENT DISTRICTS -- Establishment (eligibility of non-property owners to vote in election on establishment) -- Referendum (eligibility to …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Determining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit distribution. The most common equitable distribution formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas . This …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareArchived: Legislative Session 2017–2018
… state finance law, in relation to the rainy day reserve fund (Part A); to amend the state finance law, in relation to … administration of the New York Retirement Systems. College Choice Tuition Savings Program Appropriation – A.10833 … and expenses related to the administration of the College Choice Tuition Savings Program. Audit Response Timeframe – …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 2010-4
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for "back up" services with private ambulance company) -- Fees (imposition of by fire districts for "back up" services provided under contract …
https://www.osc.ny.gov/legal-opinions/opinion-2010-4DiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and … Given the ongoing challenges facing many nonprofits in New York, it’s important that we develop a better … for the first time earlier this year. Nonprofit groups in New York showed employment growth of 5.6 percent from 2007 to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOpinion 2006-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … board member has an interest in town purchases from an auto parts store solely because the board member is an … town board member would have a prohibited interest if the town buys from an auto parts store that employs the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Police Property Room Inventory (2014-MS-4)
… , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit [pdf] , Village of Johnson … of Audit The purpose of our audit was to determine whether law enforcement agencies have established appropriate controls …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4State Comptroller DiNapoli Releases Audits
… and one was partially implemented. Office of Temporary and Disability Assistance – Oversight of Homeless Shelters … (Follow-Up) (2024-F-31) The Office of Temporary and Disability Assistance (OTDA) oversees the state’s network of … and two were not implemented. Office of Temporary and Disability Assistance – Homeless Services Housing Needs …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 2005-6
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- … -- Youth Programs (authority of town to provide a program on the prevention of teen “bullying”) POLICE AND POLICE … a symposium on violence by teens in the community to be conducted and hosted by a parochial school. You indicate …
https://www.osc.ny.gov/legal-opinions/opinion-2005-6Greater Amsterdam School District – Financial Condition (2016M-110)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … The District did not develop a multiyear financial plan to manage its fund balance and reserves. Key Recommendations … Develop a comprehensive multiyear financial plan to establish objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greater-amsterdam-school-district-financial-condition-2016m-110