NY Daily Record Since 1908

The Office of the New York State Comptroller has worked with the New York State School Boards Association, the New York State Association of School Business Officials and the New York State Education Department to establish the “Five-Point School Financial ...

A new year is upon us, and with the excitement of a new year often comes a post-holiday slump. With the stress and excitement of the holiday season in the rearview mirror, a lot of folks feel drained, anxious, and ...

It’s that time of year again. Along with New Year’s resolutions and budgets being made, businesses must complete and timely file their annual payroll and information returns. IRS code section 6041 states that “all persons engaged in a trade or ...

This article originally appeared in The Bulletin, the official publication of the Bar Association of Erie County. It is reprinted here with permission. Removal In Simon v. Ningbo Liqi Electrical Appliances Co., et al., No. 19-cv-6386-FPG (Oct. 15, 2019), a ...

2019 was a BIG year for the Paralegal Association of Rochester Inc.! In the spring we welcomed new board members. In the summer we hosted our fourth annual “Par for PAR” golf tournament at Shadow Lake, raising $300 for Veterans ...

Reuters conducted a recent survey of law firms with less than 30 attorneys and found these five issues to be their biggest challenges: New client acquisition Time spent on administrative tasks Cost control/expense growth Lack of internal efficiency Pressure from ...

Early in commercial real estate transactions, parties will often seek to agree on the primary terms of the proposed deal to determine if they are “close enough” to justify the time and money required to pursue due diligence and negotiate ...

Contractors doing business with New York State have become accustomed to their legal obligation to subcontract a percentage of the work to certified minority-owned businesses (MBE) and woman-owned businesses (WBE). So it was no surprise that the requirement was reauthorized ...

Nobody likes surprises when making a purchase, especially when buying real estate. For that reason, the survey map is one of the most important documents in any real estate transaction. An exception for any state of facts which a guaranteed ...

Any person or organization that has accepted government funds for research and development has been touched by the Bayh-Dole Act. Bayh-Dole addresses the rights to inventions made in the performance of federally funded agreements and is implemented by title 37 ...

Most people can’t resist checking on the value of their investment portfolio when times are sunny and when times are bleak. Both times set an unrealistic long term view. Portfolios don’t always keep going up and they don’t always keep ...

An African-American woman takes a seat on “white-only” streetcar in New York City. The conductor throws her off. Two newspaper editors — one from Rochester — rally to her cause. A young lawyer takes her case and wins her the ...