Search
Tier Status – En-Con Police Officers Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: If you joined: Tier 1 Before July 31, 1973 Tier 2 July 31, 1973 through June 30, 2009 Tier 3 July 1, … EnCon Police Officers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383b Covers …
https://www.osc.ny.gov/retirement/publications/1822/tier-statusOpinion 93-21
… sale of an unneeded pumper truck will yield the best price or maximum financial benefits, it may resolve to sell … board of fire commissioners wishes to maximize the sale price, but is concerned that a competitive bidding procedure … officials have a fiduciary duty to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-93-21Action Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… like natural disasters overwhelm local centers. However, the Division of Homeland Security and Emergency Services (DHSES), which is … be to respond to a large scale emergency. The Division of Homeland Security and Emergency Services should implement …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911DiNapoli: Audit Recommends Better Protections for Child Performers
… and models," DiNapoli said. "We have laws on the books to make certain that children are working with permits, and … However, the amount owed to most child performers is small, ranging from $1 to $100. The Comptroller's office …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersContracts for Personal and Miscellaneous Services (Follow-Up)
… on July 19, 2011, determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followDiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… far beyond their useful life," DiNapoli said. "Too many places are dealing with water main breaks, leaks, … in public health threats, property damage or inconvenience for residents and businesses. New York needs to significantly … Recent high profile water system failures and problems in places such as Hoosick Falls, Syracuse and Newburgh are the …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingXIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idState Agencies Bulletin No. 1793
… new Tier 6 pension plan that included a Voluntary Defined Contribution Plan. ( Please refer to Bulletin 1256 ) … April 2013, Legislation required the employee contribution rate to be based on the employee’s annual wage. Once a Tier 6 member has reached three years of membership, his or her contribution rate is based on annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcRetirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members Designating Multiple Beneficiaries (RS6422-A)
To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating multiple beneficiaries use form RS6422-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6422-a.pdfRetirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members (RS 6421-A)
To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating one beneficiary use form RS6421-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6421-a.pdfOpinion 97-22
Who as between a community college board of trustees and the county may authorize the issuance of indebtedness to finance the construction of a dormitory
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 88-71
… affd 98 AD2d 8, 470 NYS2d 181). The consideration each party receives under a compromise is not the sacrifice of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-71School District Website Transparency (2021-MS-1)
… Beacon City [pdf] , Central Square Central [pdf] , Grand Island Central [pdf] , Haldane Central [pdf] , Hunter-Tannersville Central [pdf] , Island Trees Union Free [pdf] , Lake Pleasant Central [pdf] , Newark Central [pdf] , New …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1Wyandanch Union Free School District - Budget Review (B19-7-1)
… outside services ($2.4 million or 26 percent) and health insurance benefits ($481,944 or 6 percent). Significant … outside services ($1.1 million or 12 percent) and health insurance benefits ($1.9 million or 23 percent). We …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Jamestown City School District – Fund Balance and Reserves (2022M-97)
… Key Findings The Board and District officials did not properly manage fund balance and reserves and need to … and District officials: Maintained surplus fund balance in excess of the 4 percent statutory limit and annually appropriated fund balance that was not used to fund operations. As of June 30, 2021, surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Valley Stream Central High School District – Capital Assets (2025M-16)
… of more than one year following the date of purchase. They can include buildings, machinery, vehicles, furniture, … was $3.2 million. Audit Summary District officials did not properly monitor, account for and dispose of capital … followed, which led to missing and inaccurate information in the District’s inventory system, assets that could not be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Lawrence Union Free School District – Financial Management (2025M-115)
… costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Opinion 89-9
… LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (disposition of unclaimed paycheck of deceased employee) SURROGATE'S COURT PROCEDURE ACT, §1310: A municipality may pay the unclaimed wages of a deceased employee who died intestate to …
https://www.osc.ny.gov/legal-opinions/opinion-89-9State Comptroller DiNapoli Releases Municipal Audits
… accurately maintain employee leave records. Leave balances for the former deputy highway superintendent from 2015 … was attributed to the deputy’s failure to use sick leave for lost time due to an occupational injury, which resulted in an overpayment of his health and dental premiums of $6,411. The 2018 and 2019 leave balances of six …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1180
… with a valid cost center effective the beginning of the pay period for the following check dates (Institution – … with a valid cost center effective the beginning of the pay period for the following check dates (Institution – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1180-updating-payserv-cost-centers-september-lapsing-events