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Partial Lump Sum Payment – Special 20- and 25-Year Plans
… at retirement. If you elect a PLS payment, your monthly benefit will be permanently reduced . For most members, you … Have been eligible to retire with a service retirement benefit for at least one year before your date of retirement; … review and select your pension payment and PLS options online using Retirement Online . If you file for retirement …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… "The New York State Common Retirement Fund has absolutely no tolerance for self-dealing, and we are outraged by Mr. Kang's shocking … Bharara, the Securities Exchange Commission and the FBI for their immediate and professional approach to pursuing … The New York State Common Retirement Fund has absolutely no tolerance for selfdealing …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeDiNapoli: Economic Snapshot Shows The Bronx Making Impressive Gains in Addressing Challenges
… "The Bronx has made great progress and has come a long way," DiNapoli said. "It has set employment records for … community members to support and provide a livable wage, good benefits, and stable housing." "I would like to thank … reaching a record of 239,900 jobs in 2017. Health care, leisure and hospitality, retail trade and social …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-economic-snapshot-shows-bronx-making-impressive-gains-addressing-challengesUnderstanding Your GASB Report – Governmental Accounting Standards Board
… For additional terms and descriptions, refer to the Governmental Accounting Standards Board (GASB) website … of net assets by the government, which is applicable to a future reporting period. It has a negative effect on net … of net assets by the government, which is applicable to a future reporting period. It has a positive effect on net …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportOpinion 90-7
… (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and … development agency) GENERAL MUNICIPAL LAW, §856; PUBLIC OFFICERS LAW, §18: A city may defend and indemnify the … benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members of an …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … village, and one or more villages within the town. Article 12-D of the General Municipal Law (§239-o et seq.) governs … 626 mod 55 NY2d 915, 449 NYS2d 27). Since neither article 12-D nor any other State statute provides for the …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… of open spaces and areas may be made only after due notice and a public hearing. You ask whether a town may … provides that any county, city, town or village, after due notice and a public hearing, may acquire the fee or any … authorization, it is clear that a town, subject to due notice and a public hearing, may expend monies to acquire …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… at request of adjacent property owners based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal Limited Use Highway (effect of existing residences occupied for part of … Whether the highway may be so designated if there is sporadic usage …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… for recording by the mortgagor. A county social services official who presents for recording a satisfaction of a … Social Services Law, §106 provides that a social services official responsible for the administration of assistance or … Services Law, however, provides that a social services official is not subject to any fee "for ... recording any …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for … Thomas P DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 2006-2
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures when increase in maximum amount to be expended is funded by private … WATER DISTRICTS -- Establishment (procedures when increase in maximum amount to be expended is funded by private …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Opinion 89-5
… ACTIONS AND PROCEEDINGS -- Notice of Pendency (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW … notice of pendency is filed without payment of additional fee pursuant to CPLR, §8018(d). CPLR, §8021 provides that a … CPLR, §8021 provides that a county clerk is entitled to a fee with respect to a notice of pendency, as follows: For …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors determined that DANC … have provided appropriate oversight for procurements and the loan programs, having established policies and procedures and maintained sufficient monitoring systems. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… not authorize payment of an amount equal to the purchase price to a third party for subsequent distribution to the … approved by the village in the amount of the purchase price less the amount due on closing. Under each of these … a promissory note providing for payment of the purchase price over thirty years secured by an annuity contract …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS -- Real Property (sale of real property of a county sewer district) -- …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset ambulance district costs) TOWN LAW, … Whether the district also may charge a fee to persons utilizing the services of the ambulance district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… discussed in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … statement of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with … the town board or town comptroller, as the case may be, has required an original signature. You ask whether vouchers …
https://www.osc.ny.gov/legal-opinions/opinion-94-4