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Opinion 2007-8
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (obtaining an annual audit) FIRE PROTECTION DISTRICTS -- Contracts (requirement for audit of fire company) TOWN BOARD -- Powers and Duties (audit of fire … Whether a town board may require a volunteer fire company that provides protection to the district under a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 88-38
… Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: Counties and other municipalities, including the City of New York, are … Whether counties and other municipalities including the City of New York are …
https://www.osc.ny.gov/legal-opinions/opinion-88-38DiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of … including SUNY and CUNY, grew for a third straight year in 2025 increasing by 2.7%, or 4,139 positions, from 2024, to an … by some Corrections employees that took place between Feb. 17, 2025 and March 10, 2025. Key Findings: In 2025, total …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Spencerport Central School District – Employee Benefits (2025M-65)
… (District) officials authorize and accurately calculate separation and unused leave payments? Audit Period July 1, … and salaries, school districts (districts) often provide separation payments to employees for a retirement incentive … expenditures. Therefore, district officials should ensure separation and unused leave payments are authorized and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/spencerport-central-school-district-employee-benefits-2025m-65Division of Housing and Community Renewal Bulletin No. DH-144
… Compensation under the DC 37 RRSU Medical Evaluation Program, the supplement will be recalculated by OSC when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performanceUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Far Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Daniel Laniado, 45, of Brooklyn, and Roy Hoffmann, 54, of Woodmere – were indicted on the alleged thefts in 2014. All … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialRFP#0011 – Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters
… Request for Proposals Issued May 13, 2025 The Office of the State … (“OSC”) is seeking Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance Workers and Volunteer Firefighters as … OSC is seeking Administrative and Actuarial Services for Length of Service Award Programs for Volunteer Ambulance …
https://www.osc.ny.gov/procurement/rfp0011United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… 2010. Background The New York State Department of Civil Service (Civil Service) is responsible for administering the New York State … to support the charges for time worked by claims and call center staff assigned to the Empire Plan. United did not …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughOpinion 94-29
… applicable to appeals from orders of the Family Court in juvenile delinquency proceedings in which the corporation … these appeals generally arise in two proceedings: (1) a juvenile delinquency proceeding in which the corporation … 8022(b) would be justified in view of the fact that juvenile delinquency matters are quasi-criminal in nature and …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Opinion 91-10
… -- Powers and Duties (tort liability in connection with park district) PARK DISTRICTS -- Establishment (pursuant to Laws of 1924, ch … 574 (MCKINNEY'S UNCONSOLIDATED LAWS, §§1471-1493): A park district established pursuant to the provisions of … the powers and duties of the town board in relation to a park district which authorizes the establishment of park …
https://www.osc.ny.gov/legal-opinions/opinion-91-10DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Orleans/Niagara BOCES http://www.osc.state.ny.us/localgov/audits/schools/2016/orleansniagaraboces.pdf …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsOpinion 90-28
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … member should not participate in the discussion or vote on any such matter. You ask whether a planning board member … their property if the board member abstains from voting on the subdivision applications on which he has performed …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Financial Reports
Financial statements and supplementary details for NYSLRS such as the Annual Comprehensive Financial Report and the annual Actuarial Assumptions Report
https://www.osc.ny.gov/retirement/resources/financial-reportsRetiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Retiring Before Age …
https://www.osc.ny.gov/retirement/publications/1507/retiring-age-62Limitations – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Final Average Salary …
https://www.osc.ny.gov/retirement/publications/1507/limitationsOverview – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan information for ERS Tier 2 members under Section 75c Final Average Salary …
https://www.osc.ny.gov/retirement/publications/1507/overviewBorrowing Against Your Contributions – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Borrowing Against …
https://www.osc.ny.gov/retirement/publications/1501/borrowing-against-your-contributionsLimitations – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Final Average Salary Limitations
https://www.osc.ny.gov/retirement/publications/1501/limitationsOverview – Non-Contributory Plan for ERS Tier 1 Members
… NonContributory Plan information for ERS Tier 1 members under Section 75c Final Average Salary …
https://www.osc.ny.gov/retirement/publications/1501/overview