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Ordinary Disability (Section 362) – Special 20- and 25-Year Plans
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, your … on those contributions. If you are 60 or older when your disability retirement becomes effective, your ordinary disability benefit will be equal to the benefit that would be …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-disability-section-362DiNapoli: State Pension Fund Reaches Agreements with Companies to Evaluate and Set Greenhouse Gas Emissions Reduction Targets
… Spirit Reality Inc., a real estate investment trust. The Kraft Heinz Co. agreed to establish deforestation-free sourcing …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-state-pension-fund-reaches-agreements-companies-evaluate-and-set-greenhouse-gas-emissionsArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningPublic Authorities – 2023 Financial Condition Report
… Public authorities are distinct legal entities that provide services to the public as well as to the State and local governments. New … Public authorities are distinct legal entities that provide services to the public as well as to the State and local …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesDiNapoli: No Good Options for MTA to Manage Hole in Capital Funding
… in the coming weeks and months will affect riders for years to come,” DiNapoli said. “The MTA will be forced to … billion. System Improvements: Accessibility and Signal Modernization, $5.65 billion. Network Expansion: Second … have to be removed from the current $55.4 billion capital plan to meet the loss of congestion pricing revenue, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-no-good-options-mta-manage-hole-capital-fundingDiNapoli: Former Town of Marion Court Clerk Sentenced to Jail, Ordered to Pay Over $59,000 in Restitution
… State Comptroller Thomas P. DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police today announced that the former court clerk for the Town of Marion, Eileen Steurrys, was sentenced today to serve six … State Comptroller Thomas P DiNapoli Wayne County District …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-former-town-marion-court-clerk-sentenced-jail-ordered-pay-over-59000-restitutionOpinion 96-12
… be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a calendar year to a year ending in February or March. You indicate that the … any other State statute which authorizes a fire district to change its fiscal year (compare Village Law, §5-510). …
https://www.osc.ny.gov/legal-opinions/opinion-96-12DiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… A Syracuse man was arrested yesterday for allegedly stealing over $21,946 in state pension payments meant for his deceased mother, … New York State Police announced. Michael Glinski, 45, is charged with grand larceny. “Mr. Glinski allegedly tried to … A Syracuse man was arrested yesterday for allegedly stealing over $21946 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, New York State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The … their spouse/domestic partner are both eligible to enroll in NYSHIP, only one may elect Family coverage (the other may …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOpinion 89-35
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Procedural Requirements … moneys not needed for immediate expenditure. This is in reply to your inquiry concerning the powers and duties of … has been designated as the accounting officer of the town. In addition, the town board has conferred upon the town …
https://www.osc.ny.gov/legal-opinions/opinion-89-35County of Rockland – Budget Review (B6-14-24)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … County of Rockland Budget Review B61424 …
https://www.osc.ny.gov/local-government/audits/county/2014/11/12/county-rockland-budget-review-b6-14-24More About This Retirement Plan – Special 20- and 25-Year Plans
… This retirement plan summary describes the benefits available … Retirement System (PFRS) covered by the special 20- and 25-year retirement plans. (There is no Tier 4 in PFRS.) These … we believe that: If your employer offers a special 25-year plan and the one-year FAE or a special 20-year plan …
https://www.osc.ny.gov/retirement/publications/1517/more-about-retirement-planConesus Volunteer Fire Department – Financial Controls (2014M-42)
… 31, 2013. Background The Conesus Volunteer Fire Department is a volunteer organization located in the Town of Conesus in Livingston County. The Department, which is governed by a seven-member Board of Directors, is affiliated with the Conesus No. 1 Fire District and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… 27, 2016. Background The Kenilworth Fire District No. 2 is a district corporation of the State, distinct and separate … totaled approximately $690,800. Key Finding The Treasurer does not provide monthly financial reports to the Board … the Board does not review bank reconciliations or canceled check images. Key Recommendation Provide oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Mineola Union Free School District – Competitive Quotations (2015M-313)
… 2015. Background The Mineola Union Free School District is located in the Town of North Hempstead, Nassau County. The … operates five schools with approximately 2,800 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313DiNapoli: Positive Fiscal Outlook for Plattsburgh
… have helped establish a stable financial foundation for the city of Plattsburgh, according to a report issued … and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial standing, … million in 2012. This includes $25.7 million from charges for services, $9.8 million from property taxes and $4.4 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghOpinion 94-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … statutory authority, a city may not enact an ordinance which would exempt the mayor and members of the city council … You ask whether a city may adopt an ordinance which would exempt the mayor and members of the city council, …
https://www.osc.ny.gov/legal-opinions/opinion-94-2Controls Over Unclaimed Bottle Deposits
… period April 1, 2014 through February 6, 2017. Background New York State’s Returnable Container Act (Act) requires every … by deposit initiators. Our analysis identified multiple red flags that may be indicative of material errors and/or …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 1, 2013 through April 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately … Village of Hunter Cash Receipts and Board Oversight 2015M254 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254DiNapoli Releases Report on SFY 2024-25 Financial Plan
… reflect higher economic and employment growth in 2024. For 2025, DOB now projects stronger employment gains both … 2027-28. Major provisions of federal and state tax law are scheduled to sunset during the Financial Plan period, which … and Dec. 31, 2027, respectively. At the federal level, the scheduled expiration of the Tax Cuts and Jobs Act at the end …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-plan