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Opinion 92-12
… such as volunteer work. General Municipal Law, §207-a(1) requires a city (other than New York City), town, village … during such disability. General Municipal Law, §207-a(2) requires payment of the full amount of regular salary or … disability pension. In that case, however, section 207-a(2) requires the municipality or fire district which employs …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Oversight of Horizon and Crossroads Juvenile Centers
… whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile … safety of youth and staff and provide youth with required services. The audit covered the period from October 2018 … the New York City (NYC) Administration for Children’s Services (ACS) is charged with protecting and promoting the …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersPartial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… Lump Sum (PLS) distribution is a single payment equal to a percentage of the value of your pension benefit at … to Top) How Much Will I Receive? A PLS payment is a percentage of the value of your retirement benefit at the … you’ve been eligible to retire PLS payment options, as a percentage of your retirement benefit 1 5% 2 5 or 10% 3 5, 10 …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… The Bronx is setting records for population, business and job growth, according to an economic … points higher than the citywide rate. The Bronx’s population grew 26 percent between 1980 and 2017, reaching … county in New York State since 2010. The borough’s population growth was driven by an increase in the number of …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesDiNapoli: Contribute to a NY 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax … parents save for college. Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2016 … and tax deductions for parents and loved ones who want to get a head start on saving for college. It’s never too early …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-contribute-ny-529-college-savings-account-and-deduct-10000-your-state-taxesDiNapoli Consumer Alert: Contribute to a 529 College Savings Account and Deduct Up to $10,000 From Your State Taxes
… New York State Comptroller Thomas P. DiNapoli today reminded New Yorkers that contributions to a New York State 529 College Savings Program account are tax deductible. New York’s 529 College Savings … New York State Comptroller Thomas P DiNapoli today reminded …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-consumer-alert-contribute-529-college-savings-account-and-deduct-10000-your-state-taxesUnderstanding Your GASB Report – Governmental Accounting Standards Board
… Board (GASB) website . Deferred Inflows An acquisition of net assets by the government, which is applicable to a future reporting period. It has a negative effect on net position, like liabilities. Deferred Outflows A … payments (current and future) that is attributed to service already accrued by NYSLRS' members, as determined …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 94-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … §177-b; PUBLIC OFFICERS LAW, §9: In order to qualify for appointment as deputy treasurer of a fire district, an … treasurer. You ask what are the qualifications for appointment to the office of fire district deputy treasurer. …
https://www.osc.ny.gov/legal-opinions/opinion-94-8DiNapoli: State Pension Fund Value $178.1 Billion
… markets during a volatile year. The Fund has an estimated value of $178.1 billion. “Despite weak equity markets, the … expected rate of return is 7 percent. The Fund’s value reflects $10.9 billion in benefits paid out during the … years 2014-2015 and 2015-2016. A graph showing the Fund’s value since 1993 is available here: …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionDiNapoli Urges Parents to Open a College Savings Account for Their Children
… College Saving Program has helped New York residents pay for more than $230 million in college-related expenses in … Education Services Corp., is designed to help parents save for college and offers tax deductions up to $10,000 annually. … is to plan ahead. It’s never too early to begin saving for your child’s future," DiNapoli said. "I encourage parents …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenCanarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Canarsie Childhood Center (CCC) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on CCC’s CFR for the fiscal year ended June 30, 2018 and certain … the 2 fiscal years ended June 30, 2017. About the Program CCC is a New York City-based proprietary organization …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… are also eligible for Medicare, the federal health insurance program for people age 65 or older and people under … parts. Medicare Part B provides supplementary medical insurance coverage for a range of outpatient medical … for the Part B coinsurance on services Medicaid did not cover. Overpayments totaling $1.1 million to providers for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emednyDiNapoli: State Pension Fund Value $210.2 Billion
… term return expectations and provide retirement security for our members, retirees and their beneficiaries,” DiNapoli … Returns for the Fund’s Asset Classes (as of March 31, 2019) Percent …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionRegional State Park Police Disability (Section 363-e) – Regional State Park Police Plan
… Eligibility You would be entitled to this disability benefit if, at the time of filing, you are: Under … your duties as the natural and proximate result of a disability sustained in service, not caused by your own … negligence, regardless of your years of service (for a disability not sustained in service, you must have at least …
https://www.osc.ny.gov/retirement/publications/1867/regional-state-park-police-disability-section-363-eState Police Disability (Section 363-b) – State Police Plan
… behalf. For example, your attorney, a power of attorney (POA) or a court-appointed guardian, who has been granted …
https://www.osc.ny.gov/retirement/publications/1518/state-police-disability-section-363-bRochester Attorney Admits to Unlawfully Receiving Retirement Benefits
… years 2008 through 2014. Cecero also admitted that while drawing retirement benefits from NYSLRS, she also participated in SUNY ORP. The practice of drawing retirement benefits while remaining a public employee …
https://www.osc.ny.gov/press/releases/2018/04/rochester-attorney-admits-unlawfully-receiving-retirement-benefitsDiNapoli Appoints Government Relations Staff
… on fiscal, policy and other issues. We need staff that can quickly and effectively help people and organizations … the political director in New York for the Hillary Clinton presidential campaign. Stevens was responsible for mobilizing …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffDiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… fueled by agricultural activity and the production of food,” DiNapoli said. “Farms in New York are 98 percent … of Agriculture’s 2012 census. New York also ranked first nationwide in the production of yogurt, cottage cheese … and Fresh Fruit and Vegetable programs, which bring farm food to communities and fund school purchases of fresh …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… made to her deceased father. “This case should serve as a warning to those who would try to defraud our state’s … Attorney David Soares and the New York State Police for their partnership with my office’s Division of … resolution helps to restore trust in the justice system by sending a clear message: the law will hold anyone …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksAccessibility for People With Disabilities (Follow-Up)
… included in our initial audit report , Accessibility for People With Disabilities (Report 2022-S-3 ). About the … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, … and enjoyable recreational and informational opportunities for all New York State residents and visitors. Title II of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-follow