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DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … District in Westchester County and Northern Adirondack Central School District in Clinton County. Northern … as well. DiNapoli also released a report that found: The Central New York and North Country regions had the highest …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressOpinion 98-1
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (contract with … of an enactment shall be harmonized with each other, and meaning and effect given to all provisions of the statute … must read each word and give it a distinct and consistent meaning ( id .; see Delaware County Electric Cooperative, …
https://www.osc.ny.gov/legal-opinions/opinion-98-1DiNapoli: NYC Office Building Market Values Rise Amid Shift in Demand for Space
… values reached nearly $205 billion in fiscal year (FY) 2025, surpassing pre-pandemic levels, according to a report … Midtown office districts, including Hudson Yards, Chelsea, Union Square, Soho, Downtown Brooklyn and Long Island City. … and around Hudson Yards, along with the firm growth around Union Square, the Village and business districts in the outer …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-office-building-market-values-rise-amid-shift-demand-spaceOpinion 97-6
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System … maintenance of the system is a "system cost" within the meaning of County Law, §301(8). Further, the services of an … equipment and all other costs not included within the meaning of system costs shall be a municipality expense" …
https://www.osc.ny.gov/legal-opinions/opinion-97-6New York's 529 College Savings Program Turns 20
… and state taxes as long as the funds are used to pay for expenses at eligible post-secondary institutions. New York’s … Advisor-Guided Plan has different investments, fees and expenses from the Direct Plan as well as financial advisor … requested data, including Legislative travel and per diem expenses. *May be subject to recapture in certain …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was … to dissolve district); (authority to dissolve district when there are no "resident owners" within the district); … to the town pursuant to section 198(12), but could do so for fair and adequate consideration). The town board on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Opinion 89-37
… or statutory amendments that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Powers and Duties … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law. The role of … conduct of business as a collateral loan broker within the meaning of article 5 of the General Business Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-37Opinion 89-23
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at … a State agency, by lease or license, to utilize space in the village hall several times per month for nominal or no … our opinion that it is an agency of the State within the meaning and intent of section 72-h. Therefore, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-20
… which, among other things, change a county seat. For purposes of article III, §1, a local act has been …
https://www.osc.ny.gov/legal-opinions/opinion-88-20DiNapoli: 23 School Districts Designated in Fiscal Stress
… Twenty-three school districts statewide were designated in some level of fiscal stress under New York State … ending on June 30, 2021, down from 31 school districts in fiscal stress the prior year. “Fewer of New York’s school … had low liquidity, also known as “weak cash position,” meaning less cash on hand to cover operating costs. They also …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressDiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Savings Program," DiNapoli said. "We're making it easier for New Yorkers of all income levels to invest in their loved … program fees will be reduced. The total asset-based fee for all Direct Plan portfolios will drop to 0.15 percent, … participants will pay $1.50 in program fees each year for every $1,000 invested in the plan. The maximum account …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeState Agencies Bulletin No. 683
… Questions regarding this bulletin may be directed to the Payroll Audit mailbox. … To update the current Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… documentation that employees actually worked the hours paid. For example, the president made 109 changes to the time … Ensuring that all payments to the treasurer are in accordance with the terms of the contractual … of leave time records for all employees entitled to leave benefits. Although library officials downplayed the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsOpinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … WORDS AND PHRASES -- "Outstanding Indebtedness" (meaning for purposes of General Municipal Law, §109-b[6][c]) … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only …
https://www.osc.ny.gov/legal-opinions/opinion-93-11City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… software permissions to only those functions that are necessary for employees’ job duties. Establish policies …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … is used. For example, an often misunderstood duty is the requirement that certain governing boards annually "audit", … audited, the records and documents of various officers and employees responsible for receiving and disbursing moneys. …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOpinion 2001-14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14Opinion 89-63
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Exemption From (housing authority) … is exempt from the payment of court filing fees. This is in reply to your inquiry asking whether a municipal housing … in section 52 should be given its commonly understood meaning (2 Opns St Comp, 1946, p 290; see also People v …
https://www.osc.ny.gov/legal-opinions/opinion-89-63Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… not covered by fee schedules. Intraocular lenses are used in the treatment of cataracts – the clouding of the lens in the eye – which cause vision problems. A cataract is … reimburses the intraocular lens as a special item implant, meaning the hospital receives an additional fee for the lens …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals