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Opinion 92-30
… §§801, 802(1)(f), 803, 806: A member of a county governing board who also serves on the board of a not-for-profit agency does not have a prohibited … they serve. You ask whether a member of a county governing board who also serves as an unsalaried member of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 95-7
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (as … other districts and/or municipal corporations. This is in response to your letter inquiring whether the … provisions governing activities of certain districts in Nassau County, we will respond to your question with …
https://www.osc.ny.gov/legal-opinions/opinion-95-7XI.2.B Contract Numbering – XI. Procurement and Contract Management
… Identifiers to ensure that contract information contained in the Statewide Financial System (SFS) can be accurately … of New York State Audit IDs for new contracts entered in the SFS. Please note that contracts not subject to … is assigned by a State agency to each contract to aid in identifying the contract. The New York State Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2b-contract-numberingState Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District To Support Community Banking in South Bronx
… Development District (BDD) and presented $35 million in New York state deposits to Ponce Bank’s Westchester Avenue … the establishment of bank and credit union branches in areas across the state where there is a demonstrated need … Comptroller’s office makes public deposits available to banks and credit unions to open or maintain a bank branch. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-newDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… and First Quarterly Financial Plans. The $34.3 billion gap is up $7 billion since the January release of the Fiscal Year … with the incoming federal cuts from the reconciliation bill signed by the President,” DiNapoli said. “This is likely … reductions recently enacted for federal fiscal year (FFY) 2025 and currently being negotiated for FFY 2026 in Congress …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029GASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another … lessee, or sale of the asset by the lessor. For example, a lease-purchase contract. Understanding Lease Terms Lease … Agency Guide GASB Statement 87 Lease Definitions …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 91-33
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … account for separate bail deposits); (duty of superior court to deposit retained bail in interest-bearing account … deposit of bail) COURTS -- Bail Moneys (duty of superior court to deposit retained bail in interest-bearing account …
https://www.osc.ny.gov/legal-opinions/opinion-91-33Retiring Before Age 62 – Police and Fire Plan
… their benefit reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at retirement. Age at …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages … of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 … 11 5 and 6 members under Section 375e Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Comptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … 66, a resident of Glendale, Arizona, with grand larceny in the second degree, a class C felony. Eydeler is alleged to … over $100,000 in pension payments from the New York State and Local Employees Retirement System intended for his …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 94-33
… This opinion represents the views of the Office of the State Comptroller at the time … in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (participation by retired members of fire … of a fire department may not participate in a service award program unless they are subject to being called to duty …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the … resident of Atlanta, Ga., with the crime of Grand Larceny in the Second Degree, a class C felony, in Albany County … over $200,000 in pension payments from the New York State and Local Employees Retirement System paid to his deceased …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kState Agencies Bulletin No. 621
… bulletin is superseded by Payroll Bulletin 2368 Purpose To provide information to agencies on the use of Deduction Code 433, Unemployment … To provide information to agencies on the use of Deduction Code 433 Unemployment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/621-involuntary-deductions-unemployment-insurance-owedBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339DiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… training local officials, assigning fiscal stress scores to local communities, and studying issues facing local … county’s chief auditing officer and responsible for the care, custody and control of a $330 million budget. Prior to … He starts on May 16. His salary is $150,000. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionState Agencies Bulletin No. 953
… To inform agencies of changes to the General Comments page. Background The General Comments page is available for all Payroll users to store or … employee’s record. Agencies must use the General Comments page when additional information is required by OSC for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservOrdinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility … would not receive a monthly pension benefit). The first $50,000 of this benefit is paid in the form of group term life … workers’ compensation or other employer-funded benefits (up to two years, with a possible extension for two additional …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitBinghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… whereby the City and the Village jointly own a sewage treatment plant and related facilities located in the Town of … BinghamtonJohnson City Joint Sewage Treatment Plant Sewage Operation Costs 2015M213 …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mWyandanch Union Free School District – Budget Review (B23-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … percent, more than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1