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Opinion 89-38
… the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of a school district to purchase insurance to provide benefits to the beneficiaries of a … the school district will purchase insurance to provide for payments to the surviving spouses of those retired school …
https://www.osc.ny.gov/legal-opinions/opinion-89-38State Agencies Bulletin No. 2011
… The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance on … are taxable income, will be included in the employee’s taxable gross and are subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… help individuals with disabilities maintain their health, independence and quality of life. New York State Comptroller … said Assemblywoman Gunther. "ABLE accounts will help make independence affordable and attainable for those who need it … account is a much needed tool to help him towards that independence." "My wife and I opened up a NY ABLE account for …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsOpinion 96-18
… a city. It has been consistently held in this State that a municipality may not submit a question to a referendum, … 916, 456 NYS2d 873, lv den 58 NY2d 604, 459 NYS2d 1027; Citizens For An Orderly Energy Policy v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-96-18IX.10.B Federal Treasury Offset Program (TOP) Background – IX. Federal Grants
… (also known as the Taxpayer Identification Number or TIN) when dealing with the federal government. This number is used … TIN that is used to draw down federal grant award funds. When a TOP match occurs, the payment is “offset” against the … to reimburse the state for the vouchers that were paid. When the offset is taken, a notice is sent to the debtor …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10b-federal-treasury-offset-program-top-backgroundTuition Assistance Program – CUNY York College
… Purpose To determine whether York College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … the liberal arts and sciences, business, health, teacher education and other professional programs. York is also home …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeDisposal of Electronic Devices
… devices approved for sale by New York State Division of Housing and Community Renewal (Division) are permanently cleaned of all data, including personal, private, and sensitive information. The audit covers the period of June 1, 2012 through March 13, 2013. Background New York …
https://www.osc.ny.gov/state-agencies/audits/2013/06/25/disposal-electronic-devicesOversight of the Farm-to-School Program
… of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended … the State’s food supply, land, and livestock. New York’s Farm-to-School Program (Program) was established to increase …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… by the Chairman, but instead by the Treasurer herself. In addition, periodic comparisons were not made between … and the State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… plans, and also provide taxpayers with information about why resources have been set aside. The Board is …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Avoca Central School District – Payroll (2025M-14)
… (District) officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, 2025 … are adequately supported, authorized by management and accurately paid in accordance with board-approved … agreements (CBAs), individual employee contracts and board-established rates. The payroll clerk is responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases Municipal Audits
… approval for all disposals or dispose of department assets in accordance with the town’s capital asset policy. Sixteen … claims could have been paid for inappropriate purposes. In a sample of 100 claims totaling $203,349, 68 claims … procurement policy. Town officials may have saved $7,559 in fuel costs if they had been able to use the New York State …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Vicki Fuller's Retirement as CIO of NYS Common Retirement Fund
… announced that Vicki Fuller, chief investment officer of the New York State Common Retirement Fund (Fund), will … investment returns, averaging an annual growth rate of more than 8.75 percent. The Fund has gained significant value and led the nation as one of the best managed public pension funds. Her legacy and …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-announces-vicki-fullers-retirement-cio-nys-common-retirement-fundState Comptroller DiNapoli Releases School Audits
… resulting in annual operating surpluses and a fund balance increase of more than $2 million (52 percent). As of June 30, …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 880
… Purpose To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and … To inform agencies of the change to Reason Code IHR and the creation of Reason Codes 130 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesMember Contributions – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsTier Status – Career Plan
… Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 … did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the …
https://www.osc.ny.gov/retirement/publications/1642/tier-statusTier Status – New Career Plan
… Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 … did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the …
https://www.osc.ny.gov/retirement/publications/1515/tier-statusTier Status – Non-Contributory Plan with Guaranteed Benefits
… Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 … did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), can be covered by Article 11 or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the …
https://www.osc.ny.gov/retirement/publications/1513/tier-statusTier Status – Police and Fire Plan
… Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 … did not elect to be covered by Article 22 (i.e., did not opt into Tier 5) can be covered by Article 11 or Article 14 benefits, depending on their retirement plan election. There is no Tier 4 in the …
https://www.osc.ny.gov/retirement/publications/1512/tier-status