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Opinion 95-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … the opinion. CEMETERIES -- Public Burial Grounds (duty of town to erect fences around certain cemeteries and burial … 384 NYS2d 441; see also McKinney's Consolidated Laws of NY, Book 1, Statutes §94). Since section 291 does not define …
https://www.osc.ny.gov/legal-opinions/opinion-95-10Opinion 91-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be … and the Town Law (§176-b[10]) provide that "[a] person shall not be eligible to volunteer membership in more …
https://www.osc.ny.gov/legal-opinions/opinion-91-23State Audits Issued in the Last 60 Days
… View state audits issued in the last 60 days …
https://www.osc.ny.gov/state-agencies/audits/new-releasesOpinion 92-12
… if the firefighter is granted an accidental disability retirement allowance (see Retirement and Social Security Law, §363), a retirement for … 207-a on municipalities and fire districts (see 1977 NYS Legislative Annual, p 336). The legislative history …
https://www.osc.ny.gov/legal-opinions/opinion-92-12State Agencies Bulletin No. 1219
… Purpose To notify agencies of the process in PS Query for renaming and designating queries to be … of P1. _P2 : Indicates the query is of Medium priority, meaning the query is important for use in post-payroll … : Indicates that the query is of relatively Low priority, meaning the query is submitted on a somewhat regular basis, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1219-preparing-queries-payserv-upgrade-peoplesoft-v89-v912024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… STEWARDSHIP TRANSPARENCY Download PDF Watch Video … A look back at some of the major …
https://www.osc.ny.gov/reports/2024-year-in-reviewOpinion 2000-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … permit a member to designate as his or her beneficiary a person not related to the member by blood, marriage or …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Opinion 98-12
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … EDUCATION LAW, §2580(1), (4); GENERAL MUNICIPAL LAW, §9-a: The moneys of a city with one hundred twenty-five thousand inhabitants or …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 89-40
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Reimbursement for … Expenses (loss of wages) WORDS AND PHRASES -- Employer (meaning for purposes of General Municipal Law, §72-o) GENERAL … in their ordinary acceptance and significance and the meaning commonly attributed to them" ( Phaneuf v City of …
https://www.osc.ny.gov/legal-opinions/opinion-89-40Opinion 95-11
… 110, 397 NYS2d 814; Direen Operating Corp. v State Tax Commission , 46 AD2d 191, 361 NYS2d 736). Therefore, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-11Opinion 92-49
… financed in whole from moneys appropriated from surplus funds shall not be subject to referendum. Thus, expenditures …
https://www.osc.ny.gov/legal-opinions/opinion-92-49State Agencies Bulletin No. 1090
… Account Codes used in SFS. Please refer to http://www.sfs.ny.gov for a comprehensive list of Account Codes. As a … Accounting Interface will be submitted to SFS on the same schedule currently in use in CAS. Please refer to SFS for any … related to SFS should be directed to http://www.sfs.ny.gov/ . Questions regarding this bulletin should be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… P. DiNapoli announced. “Randy Ray allegedly took advantage of his sister-in-law's death to fund his lifestyle,” DiNapoli said. “I will continue to safeguard the pension system and partner with law enforcement across … for their partnership in bringing Ray to justice.” The pensioner, Ray’s sister-in-law, retired on disability …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-law2022 Women’s History Month Celebration
… Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea … Senate. As the first woman—and African American woman—to lead a New York State legislative conference, Majority … Month theme, “Women Providing Healing, Promoting Hope.” Watch a replay of the event. Select the Play icon below to …
https://www.osc.ny.gov/events/2022-womens-history-monthDiNapoli: Despite Progress, Pay Gap for Women Persists
Median earnings for fulltime working women in New York were 86 cents for every dollar earned by men in 2019 an annual wage gap of $8821 according to a new analysis by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsWall Street Bonuses Declined in 2011
… year’s Wall Street bonus report “Cash bonuses were down in 2011, reflecting a difficult year on Wall Street,” … said. “Profits were down sharply and securities firms in New York City resumed downsizing in the second half of the … by New York State for the broader finance industry, meaning revenues may be slightly higher than anticipated in …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011Opinion 92-7
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … of a volunteer's business) WORDS AND PHRASES -- "Relief" (meaning of for purposes of special acts incorporating … uniform standards, consistent with the commonly understood meaning of the term "indigent", for determining indigency in …
https://www.osc.ny.gov/legal-opinions/opinion-92-7Opinion 90-7
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees … therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 90-44
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … shown on the schedule thereof shall be fixed at the amounts shown therein" (§5-508[4]). Thus, article 5 of the … the phrases "compensation" and "wages and salaries", but does not define these terms (see, e.g., Village Law, §5-500). …
https://www.osc.ny.gov/legal-opinions/opinion-90-44DiNapoli: 529 College Savings Program Lowers Fees
… Beginning in September, fees in New York's 529 College Savings Program … September 27, 2018, the NY 529 fee drops to 0.13 percent, meaning participants will pay $1.30 in program fees each year … disclosure booklet here or go to: http://cdn.unite529.com/jcdn/files/NYD/pdfs/DisclosureBooklet.pdf *May be subject …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-529-college-savings-program-lowers-fees