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Comptroller DiNapoli Releases Municipal Audits
… that the significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget … fees that the city has not previously assessed. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsSchodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Vested Retirement Benefit – State University Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … 5 — your 55th birthday. Tier 6 — your 63rd birthday. Your Vested Benefit Your vested retirement benefit is 1.66 percent of your FAS for … PFRS Tier 1 2 3 5 and 6 members covered by Section 383d Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1823/vested-retirement-benefitMember Contributions
… Online . To view contribution rates for State Fiscal Year 2026-27 (April 1, 2026–March 31, 2027): Sign in to Retirement … John Smith, who joined NYSLRS with a date of membership of June 1, 2023 (John is in Tier 6). At enrollment, you provided … voluntary contributions, the member must: Complete the Election to Make Voluntary Contributions (RS5379) form . File …
https://www.osc.ny.gov/retirement/employers/member-contributionsDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… or 13.9% of the state’s population, lived in poverty in 2021, compared to 12.8% of all Americans, according to the … state declined prior to the pandemic, they were higher in 2021 than in 2019. New York ranked 13th among all states and … York’s Hispanic population was below the poverty level in 2021, a decrease of five percentage points from 2010. Poverty …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsLewiston-Porter Central School District - Payroll (2018M-246)
… not consistently tracked or properly approved, resulting in possible over- or underpayments. Seven employees were paid …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Kinderhook Central School District - Procurement (2018M-137)
… Findings District officials properly sought competition for 10 purchases totaling $1.2 million that exceeded General … selection of four professional service providers paid a total of $76,781. Key Recommendations Review the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/kinderhook-central-school-district-procurement-2018m-137Brunswick Central School District - Online Banking (2020M-6)
… [read complete report - pdf] Audit Objective Determine whether the Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Frequently Asked Questions – World Trade Center Presumption
… this benefit? I retired after working at the World Trade Center site. If I develop a qualifying condition, does this … service. Would I be eligible to apply for World Trade Center accidental disability benefits? Is there a deadline … file for a reclassification of my benefit to a World Trade Center accidental disability benefit? I already retired with …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsOpinion 88-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … that bear on the issues discussed in the opinion. FEES -- Refund (refund by county treasurer of 2% cash bail fee) COUNTY TREASURER -- Powers and Duties (refund of 2% cash …
https://www.osc.ny.gov/legal-opinions/opinion-88-31Opinion 92-3
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Opinion 95-28
… by a letter of credit issued by a Federal Home Loan Bank) LOCAL LAWS -- Municipal Funds (authorizing investment … irrevocable letter of credit issued by a Federal Home Loan Bank. A local government may not authorize such an investment … irrevocable letter of credit issued by a Federal Home Loan Bank (hereinafter "FHLB"). General Municipal Law, §11 …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2002-17
… for: (1) plumbing and gas fitting; (2) steam heating, hot water heating, and ventilating and air-conditioning …
https://www.osc.ny.gov/legal-opinions/opinion-2002-17Comptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… New York City Employees’ Retirement System: Mayor Bill de Blasio’s Representative, Carolyn Wolpert (Chair); New York … Local 237. Teachers’ Retirement System: Mayor Bill de Blasio’s Appointee, Carolyn Wolpert; Deputy Chancellor … of Teachers. New York City Police Pension Fund: Mayor Bill de Blasio’s Representative, Carolyn Wolpert; New York City …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… and put in place all possible cost-savings and alternative revenue actions to minimize costs to drivers. Raising tolls … was spent on the bridge – more than half of the Thruway’s capital spending – with an additional $254 million budgeted … cost of the Cuomo Bridge and other projects, but remaining capital costs associated with the bridge have been financed …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionFederal Employees in New York State – Federal Funding and New York
… 116,000 federal civilian employees working in New York in 2024, earning $11.2 billion in wages. Employment has … of Federal Government Civilian Employees: New York, 2000 - 2024 Note: Numbers of annual average employees at all … of Federal Civilian Government Employees: New York, 2015 - 2024 Note: Not adjusted for inflation. Does not include …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateDiNapoli Report Identifies Trends in Causes of Subway Delays
… The Metropolitan Transportation Authority (MTA) has an opportunity to further improve performance and reduce … brings back riders, it’s important to understand where and how subway service is being disrupted and delayed,” DiNapoli said. “Targeting …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysOpinion 96-6
… to procurement of insurance) GENERAL MUNICIPAL LAW, §§104-b, 800(3): A town supervisor who places insurance through … We reached this conclusion relying on former Town Law, §104 and former Penal Law, §1868 which essentially prohibited … is subject to the requirements of General Municipal Law, §104-b. Section 104-b requires a town to adopt written …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Additional Service Credit for Unused, Unpaid Sick Leave – Special 20- and 25-Year Plans
… Online account. Credit for your unused sick leave at retirement cannot be used to: Qualify for vesting. For example, if you need five years of service …
https://www.osc.ny.gov/retirement/publications/1517/additional-service-credit-unused-unpaid-sick-leaveAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… and Social Security Law (RSSL) provides an optional sick leave benefit. If your employer has chosen to offer this … you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341j