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Opinion 98-9
… must receive those services without a fee or charge. This is in response to your inquiry concerning the imposition of … first aid squad of a fire department or fire company which is subject to the provisions of section two hundred nine-b of … Law, §198[10-f][b]; see also 1993 Opns St Comp No. 93-26, p 46). The above-mentioned provisions were added to the …
https://www.osc.ny.gov/legal-opinions/opinion-98-9DiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… of homeowners above the affordability level rose from 26.4 in 2000 to 33.9 percent in 2012. For some New Yorkers, the affordability challenge is even more difficult. As of 2012, nearly 28 percent of … as “severely cost-burdened.” Housing affordability is affected by both housing costs and income levels. After …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideLife Changes: Getting Your Affairs in Order and A Guide for Survivors
… A Message from Comptroller Thomas P. DiNapoli It is surprising how many important papers and legal documents … information they need in the future. The second section is directed to your survivors. By taking some time today to … of helpful contacts and other important information. Here is a checklist to get you started: Personal documents — …
https://www.osc.ny.gov/retirement/publications/getting-your-affairs-order-and-guide-survivorsUnified Court System Bulletin No. UCS-303
… by Judges and Justices of the Unified Court System each calendar year must equal: The statutory salary, provided the … or The prorated statutory salary based on the number of calendar days served in the calendar year for Judges or Justices who serve only part of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-303-2021-year-end-adjustment-judges-and-justices-unified-courtState Agencies Bulletin No. 2285
… earnings received by Senate and Assembly members each calendar year must equal the amount of their statutory … the prorated statutory salary, based on the number of calendar days actually served in the calendar year. In addition, if a Member on the Assembly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2285-2024-year-end-adjustment-members-nys-legislatureOvertime Limits – Enhanced Reporting
… capping feature will take effect depending on: Whether you report ERS or PFRS members; and When you began submitting … automatic capping feature is in effect for calendar year 2026 and Retirement Online will automatically notify you when … earnings, shift differential pay, location pay, longevity payments and top of pay grade bonus) from the previous …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-limitsDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… of the Budget (DOB) in the 30-day amendments to the SFY 2026-27 Executive Budget financial plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. … Benefit Trust for a total of $2.2 billion. March Cash Report …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Performance of Industrial Development Agencies in New York State - 2022 Annual Report
This report summarizes data for fiscal year 2020, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/performance-of-idas-in-nys-2022-annual-report.pdfReview of the Financial Plan of the City of New York Report 23-2026
The release of New York City’s $127 billion fiscal year (FY) 2027 preliminary budget (“the February Plan”) marks an important step toward greater spending transparency, addressing years of chronic underbudgeting and revealing an emerging structural budget gap.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2026.pdfDiNapoli Releases October State Cash Report
… conditions and the revenue outlook may change.” State tax collections through October totaled $42.3 billion and … higher than the same period last year. Year-to-date tax collections were $5.4 million over the latest projections … from the October cash report include: Personal income tax receipts through Oct. 31 were $26.7 billion, an increase …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportNew York State Financial Reporting
… Financial Report This annual report presents New York State’s financial statements prepared in accordance with … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview of the …
https://www.osc.ny.gov/reports/financeTier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… the greater benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, … a benefit equal to three years of your salary. The salary is limited by Section 130 of the Civil Service Law. If you … or Are a vested member and your date of retirement is within one year of leaving covered employment. The …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the greater benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, … a benefit equal to three years of your salary. The salary is limited by Section 130 of the Civil Service Law. If you … or Are a vested member and your date of retirement is within one year of leaving covered employment. The …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Non-Contributory Plan with Guaranteed Benefits
… the greater benefit in almost all cases. Death benefit two is equal to your salary multiplied by your years of service, … a benefit equal to three years of your salary. The salary is limited by Section 130 of the Civil Service Law. If you … or Are a vested member and your date of retirement is within one year of leaving covered employment. The …
https://www.osc.ny.gov/retirement/publications/1513/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Career Plan
… years of service, not to exceed three years of salary. For example, if you die after one year of service, your … with a salary of $60,000 $60,000 × 3 = $180,000 (reduction for working after age 60) − 10,800 (ordinary death benefit at … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsReal Property Tax Cap Information - Glossary
… government operations. These taxes are included under the tax cap. Fees based on use of goods and services (such as … from a public project. These taxes are included under the tax cap. Fees based on use of goods and services (such as … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryDiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… (DOH) erroneously made $16.6 million in Medicaid payments to 95 home health providers over a 3 1/2-year period, largely … for more days of care than what was provided, according to an audit released today by New York State Comptroller … care providers fill a great need by allowing patients to stay in their homes and avoid costly placement in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careDiNapoli Releases Mid-Year State Cash Report and Review
… are outpacing projections and settlement revenue is boosting state coffers. In the short term the state’s fiscal outlook is positive.” All Funds receipts through the first half of … website called Open Book New York ( www.openbooknewyork.com ). …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-releases-mid-year-state-cash-report-and-reviewDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… at the end of the first quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … our diverse portfolio and a long-term approach, the Fund is solidly positioned to continue to provide the retirement … (8.5%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarter