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List 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
… ends. This means that: Your ex-spouse may be entitled to a portion of your pension. You may be required to name … is a legal document that gives us specific instructions on how your retirement benefits should be divided when you … easy-to-complete, online DRO template . You don’t have to use the template, but because the review process is …
https://www.osc.ny.gov/retirement/publications/1517/divorceDivorce – Basic Plan with Increased-Take-Home-Pay (ITHP)
… to your ex-spouse. A DRO gives us specific direction on how your retirement benefits should be divided. However, … 1, 2, and 3) and Five and Ten Year Certain options. The Survivor Benefit beneficiary designations made by retirees who chose the Single Life Allowance option or certain …
https://www.osc.ny.gov/retirement/publications/1511/divorceWorld Trade Center Presumption – Special 20- and 25-Year Plans
… If you participated in the World Trade Center (WTC) rescue, recovery or cleanup … time, you should be aware of the benefits provided by the World Trade Center Presumption law. You may be eligible for … meet for these benefits. For more information, visit our World Trade Center Presumption page . …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… Local Government and School Accountability. Auerbach will head the division responsible for monitoring the finances of …
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
… to achieve structure balance. In this current fiscal year, my office identified almost $5 billion in temporary resources … governments require serious discussion and solutions. My office will continue to examine local finances closely …
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 … that conveyed all rights, titles, and interests in the racetrack properties to New York State in return for a financial assistance package. As part of this package, the state forgave nearly all of NYRA’s debt obligations …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraDiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… than $27,000 in property taxes and more than $8,000 of the dog licensing fees and other fees. She submitted monthly … and falsely claimed that she turned over portions of the dog licensing money to the county treasurer. 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
… be March 21. A copy of the Preliminary Official Statement is available here: https://www.munios.com/munios-notice.aspx?e=FIDRQ . Find out how your government money is spent at Open Book New York . Track municipal spending, …
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 20Year Plan Section 553
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
Sheriffs Undersheriffs Deputy Sheriffs Special Plan 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
… for ERS Tiers 1 and 2 Section 89 Receive Your Benefit and File Your Option Election …
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
… Former West Carthage Housing Authority Executive Director Jan Hoffman was … Attorney Kristyna S. Mills, the U.S. Department of Housing and Urban Development, Office of the Inspector … pair paid back $48,930 in restitution to the West Carthage Housing Authority. “Hoffman and Pais betrayed the public …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-former-west-carthage-housing-authority-executive-director-sentenced-embezzlement-scheme-overOpinion 91-17
… Law, §2803-a. Section 2803-a authorizes "hospitals", under rules and regulations promulgated by the State Hospital … applicable to General Municipal Law, §103(8) (1990 Opns St Comp No. 90-18, p 41; 1989 Opns St Comp No. 89-2, p 6). Section 2801(1) of the Public Health Law …
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 … in the opinion. IMPROVEMENT DISTRICTS -- Expenses (of extension to town water district) WATER DISTRICTS -- … Whether the cost of an improvement for an extension to an existing town water …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 2005-1
… , 189 Misc 2d 689, 734 NYS2d 402; Nance v Town of Oyster Bay , 41 Misc 2d 446, 244 NYS2d 916, mod on other grounds, 23 …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 89-46
… board. You ask whether a person who otherwise qualifies for office, but is not a citizen of the United States, may … §271; 16 Opns St Comp, 1960, p 399). The qualifications for holding a town office are contained in Public Officers … has expressed the opinion that an "elector of the town" for purposes of section 23 is a resident of the town who, if …
https://www.osc.ny.gov/legal-opinions/opinion-89-46Opinion 92-5
… REAL PROPERTY -- License (authority of school district to grant) SCHOOL DISTRICTS -- Powers and Duties (authority to … or private corporation, association or undertaking (see, e.g., 28 Opns St Comp, 1972, p 36; 20 Opns St Comp, 1964, … entity in furtherance of purely private purposes (see, e.g., 1988 Opns St Comp No. 88-41, p 81; 1985 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-92-5Opinion 98-21
… for those calls requiring a greater degree of emergency medical treatment than the emergency rescue and first aid … villages, cities and counties to provide: an emergency medical service, a general ambulance service or a combination … for the purpose of providing prehospital emergency medical treatment or transporting sick or injured persons …
https://www.osc.ny.gov/legal-opinions/opinion-98-21