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Fiscal Stress Monitoring System - Not Filed and Inconclusive Schools Fiscal Years Ending 2021
This list includes schools with a 2021 fiscal year end. The schools noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/2021-schools-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2025/pdf/2025-munis-not-filed.pdfDivorce – Special 20- and 25-Year Plans
… Divorce can affect your retirement benefits. The New York State Court of Appeals has determined that retirement benefits are … property and can be divided between you and your ex-spouse when the marriage ends. This means that: Your ex-spouse may …
https://www.osc.ny.gov/retirement/publications/1517/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to …
https://www.osc.ny.gov/retirement/publications/1511/divorceWorld Trade Center Presumption – Special 20- and 25-Year Plans
… World Trade Center Presumption law. You may be eligible for an accidental disability retirement benefit if you become … eligibility requirements and filing deadlines to meet for these benefits. For more information, visit our World Trade Center … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… Comptroller Thomas P. DiNapoli announced today that he has appointed Elliott Auerbach as deputy comptroller for the Division of Local Government and School Accountability. Auerbach will … State Comptroller Thomas P DiNapoli announced today that he has appointed Elliott Auerbach as deputy comptroller for the …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have … stress. Recent political scandals demonstrate it’s time for New York State to build a new foundation of public trust … Governor Cuomo today set forth a strong agenda for New York State in 2014 His leadership and vision have …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a … of VLT revenue from the casino goes to fund education. For the period January 1, 2012 through June 30, 2014, NYRA … not have any “long-term” plans providing an overall vision for the organization or to explain how the projects listed on …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… thousands in public funds,” said DiNapoli. "I thank Fulton County District Attorney Chad Brown and New York State Police for their diligent work in … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementDiNapoli Announces Sale of General Obligation Bonds
… DiNapoli today announced the details of the competitive sale scheduled for March 13 of tax-exempt New York State General Obligation … New York on March 13, 2019, as set forth in the Notice of Sale published in The Bond Buyer on March 8, 2019. The bonds … P DiNapoli today announced the details of the competitive sale scheduled for March 13 of taxexempt New York State …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-sale-general-obligation-bondsAdditional Benefits Under the 20-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the …
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… for ERS Tier 1 2 Article 14B Sec 551 552 553 Addl Benefits Under the 25Year Plan Sec 551e …
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-25-year-planReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 Receive Your Benefit and …
https://www.osc.ny.gov/retirement/publications/1525/receiving-your-benefit-and-filing-your-option-electionDiNapoli: Former West Carthage Housing Authority Executive Director Sentenced in Embezzlement Scheme; Over $48,000 in Restitution Recovered
… Executive Director Jan Hoffman was sentenced yesterday for a scheme that allowed her to steal over $48,000 in WCHA … S. Mills, the HUD Inspector General, and the State Police for partnering with my office to hold them accountable for their crimes.” “The defendants took advantage of their …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 91-17
… under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Opinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2005-1
… of unpaid ambulance fees) GENERAL MUNICIPAL LAW §122-b; STATE CONSTITUTION, ARTICLE VIII, §1: Towns may fix … from users who fail to pay for ambulance services. Section 122-b of the General Municipal Law authorizes towns to … in section 122-b, constitute town monies (see 1998 Opens St Comp No. 98-9, p 22; 34 Opens St Comp, 1978, p 204; 1975 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… citizens) TOWN LAW, §§23, 271; PUBLIC OFFICERS LAW, §3; ELECTION LAW, §5-102: An individual who is not a U.S. citizen … Town Law, §23 requires all town officers, at the time of election and throughout the term of office, to be "an elector … One qualification to register for and to vote at a town election is U.S. citizenship (NY Const. Art II, §1; Election …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 92-5
… purpose for fair and adequate consideration. 23 Opns St Comp, 1972, p 35, 20 Opns St Comp, 1964, p 86 and 16 Opns St Comp, 1960, p 485 are superseded to the extent …
https://www.osc.ny.gov/legal-opinions/opinion-92-5