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Election Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfTown of Wellsville – Budgeting (2021M-112)
… budgets. However, it could improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The Board gave taxpayers the impression that real property taxes were levied to finance general Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-wellsville-budgeting-2021m-112State Contract and Payment Actions in September
… million with Greenway USA LLC to rehabilitate the 11th and 12th floors at Shirley Chisholm State Office Building in … ECCO III Enterprises Inc. for bridge replacement on 138th Street over the Major Deegan Expressway in Bronx County. … Inc. for construction inspection on Wurts Street Bridge over Rondout Creek in Ulster County. Major …
https://www.osc.ny.gov/press/releases/2021/11/state-contract-and-payment-actions-septemberOpinion 90-35
… -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may be … in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the political subdivision must … what monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 88-43
… 207-c; WORKERS' COMPENSATION LAW, §25(4): When deputy sheriffs and county corrections officers are injured in the … This is in reply to your letter with respect to deputy sheriffs and county corrections officers who sustain injuries … the disability ceases. For purposes of section 207-c, sheriffs, undersheriffs, deputy sheriffs and correction …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Opinion 93-15
… by town board) TOWN BOARDS -- Powers and Duties (authority to annually audit public library) EDUCATION LAW, §259; TOWN … treasurer of a town public library is required pursuant to Town Law, §123 to annually account to, or submit its books for audit to, the … Whether pursuant to Town Law 123 the board of trustees or the separate …
https://www.osc.ny.gov/legal-opinions/opinion-93-15New York City Government Services: Services for the Unsheltered
New York City’s unsheltered population increased from 3,588 in FY 2019 to 4,504 in FY 2025 — a 26 percent increase from pre-pandemic levels.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2026.pdfReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2023
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2023
https://www.osc.ny.gov/files/local-government/data/excel/2023-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2024
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2024
https://www.osc.ny.gov/files/local-government/data/excel/2024-local-governments.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - School Districts 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-school-districts.xlsxReal Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2022
New York Office of the State Comptroller, Real Property Tax Levies, Taxable Full Value and Full Value Tax Rates - Local Governments 2022
https://www.osc.ny.gov/files/local-government/data/excel/2022-local-governments.xlsxDiNapoli: Syracuse Man Pleads Guilty to Stealing Nearly $22,000 in Pension Checks Sent to His Deceased Mother
… defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s office. “Mr. … as a beneficiary since 2019. When she passed away in October 2021, both payments should have stopped, but the New …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-syracuse-man-pleads-guilty-stealing-nearly-22000-pension-checks-sent-his-deceased-motherFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today … My thanks to Tioga County District Attorney Kirk Martin and State Police Superintendent Steven James for partnering … Police members, our partners at the Comptroller’s Office and Tioga County District Attorney’s Office for their …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… worked including $2,816 for overlapping time. Moran is no longer employed by the Ambulance Squad or Essex County … Richard Carpenter in the Town of Moriah Court. He is due back in court on October 21. The charges filed in this case are merely accusations and the defendant is presumed innocent unless and until proven guilty in a …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… year, and in the future, as substantial budget volatility is expected to continue. Unfortunately, it remains unclear … combination of these unbudgeted and underbudgeted costs is likely to exceed the savings generated in the plan, an … in FY 2025. “The good news in the financial plan update is that revenues have outpaced projections by $775 million so …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateChittenango Central School District – Audit Follow-Up (2023M-155-F)
… of Cicero and Manlius in Onondaga County. The District is governed by an elected nine-member Board of Education … affairs. The Superintendent of Schools (Superintendent) is the chief executive officer and is responsible, along with other administrative staff, for …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSouth Orangetown Central School District – Audit Follow-Up (2022M-24-F)
… serves the Town of Orangetown in Rockland County and is governed by an elected five-member Board of Education (Board). The Board is responsible for the general management and control of financial affairs. The Superintendent of Schools is the chief executive officer responsible, along with other …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-fDiNapoli Announces Victory in Shareholder Rights Lawsuit Against BJ's Wholesale
… York State Common Retirement Fund, released a statement today following a United States District Court for the … shareholder proposals. It sets a significant precedent for how courts may treat company-initiated exclusions for the … The Fund’s shareholder proposal, submitted under SEC Rule 14a-8, sought “an assessment of risks of deforestation …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-announces-victory-shareholder-rights-lawsuit-against-bjs-wholesale