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Opinion 90-39
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Imposition of (by town on behalf of … to prepare and file with the budget officer of each town in which the fire district is located a detailed written … district purposes and within the limitations specified in article 11 of the Town Law (see Town Law, §§176[18], 179). …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Medicaid – Federal Funding and New York
… were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY 2026 Human Resources Adm $ 249.9 $ 247.2 Dept of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… help the state and local governments fund retiree health insurance and other post employment benefits (OPEB). DiNapoli … often eligible for benefits including a pension and health insurance. While pension costs are pre-funded and invested to … New York state, do not set aside funds for retiree health insurance and instead fund it on a “pay-as-you-go” basis or …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careEligibility, Your Vested Benefit and Filing – Article 14 Benefits
… Eligibility You are eligible for a vested retirement benefit if you leave public employment and have … five or more years of credited service. You can choose to begin receiving your vested benefit at your early … To receive your vested pension at the earliest possible date, file a retirement application within 90 days before you …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingState Agencies Bulletin No. 2126.4
… of the implementation of Paid Parental Leave for certain State government employees and provide guidance for entering … Background: Governor Hochul announced that New York State will provide 12 weeks of Paid Parental Leave to certain Executive Branch State employees to bond with a newly born, adopted, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21264-paid-parental-leave-fullReporting Regulation for Elected or Appointed Officials
… of work activities. (1) Except as otherwise provided in this subdivision, any elected or appointed official who is not paid hourly or does not participate in an employer’s time keeping system that consists of a daily … are not unusually slow or busy. If a position is seasonal in nature, the record of work activities should be kept for …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsOpinion 88-53
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (exclusion of compensation for working … SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to police officers or firefighters for working scheduled vacations pursuant to a collective bargaining agreement is not includable in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-53Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… to ensure that all claims are presented for audit prior to payment. We reviewed 110 randomly selected disbursements …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168State Comptroller DiNapoli Releases Audits
… Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37) For individuals enrolled in Medicaid managed care, the department pays for services … FFS. The Families First Coronavirus Response Act, enacted in response to the coronavirus disease 2019 state of …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsClaims for Deceased Owners and Estates
… appointed a representative to administer the decedent's estate, even if all other matters have been settled, only … Type Less than $50,000 of personal property, no real property. Voluntary Administrator Certificate of … More than $50,000 of personal property and/or any real property; no will. Administrator Letters of …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Mentz , City of Olean and the Town of Thurman . "In today's fiscal climate, budget transparency and … did not award the Length of Service Awards Program points in accordance with their policy. As a result, in 2015 three firefighters received one year of service …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0What Not to Report – Legacy Reporting
… The following payments should not be reported to us on the monthly report (nor should contributions be taken from these … PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … Some public employers have adopted cafeteria plans (e.g., specific fringe benefits: child care, parking, dental …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportManagement of Indoor Air Quality for Individuals With Asthma
… with treatment and proper prevention of asthma attacks. In New York, it is estimated that 1.4 million adults and 400,000 …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaOverview – State Police Plan
… employer. If you die before retiring, your survivors or employer should contact us as soon as possible. We will …
https://www.osc.ny.gov/retirement/publications/1518/death-benefits/overviewOverview – Special 20- and 25-Year Plans
… employer. If you die before retiring, your survivors or employer should contact us as soon as possible. We will …
https://www.osc.ny.gov/retirement/publications/1517/death-benefits/overviewOversight of the Early Intervention Program’s State Fiscal Agent
… Work with PCG to gather input on potential enhancements to online training and customer service to better meet … Office for the Aging/Department of Health: Social Adult Day Services (2014-S-31) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentState Comptroller DiNapoli Releases School Audits
… Charter Schools and the South Buffalo Charter School . "In an era of limited resources and increased accountability, … (Erie County) Employee compensation was not specified in the collective bargaining agreement or written employment … spending, the state's 145,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… It has consistently been ranked as one of the best managed and best funded plans in the nation. Links Funds historic value …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25New York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… for retirees on a fixed income, expansion of workplace protections and domestic partner rights, and so much more. “I …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohue