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Opinion 91-7
… DISTRICTS -- Contracts (authority to contract with village fire department) AMBULANCE SERVICE -- Contracts (by town with … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire … the fire department of which does not have an emergency rescue and first aid squad, may contract with any city, town, …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Hiring Public Retirees – When Employees Retire
… service credit for their public employment. Section 211 (RSSL) Under Section 211, earnings from public employment are not limited for a … a public employer that has obtained the necessary Section 211 approval (also referred to as a Section 211 waiver), and … laws governing postretirement public employment Sections 211 and 212 retiree earnings limits restoring membership and …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesLife Changes: Why Should I Designate a Beneficiary?
… is the person who receives your death benefit. If you name more than one primary beneficiary, each will share the … By Mail: Complete the Designation of Beneficiary form (RS5127) , and mail it to NYSLRS. We must reject any … properly completed, signed and notarized form. You can name up to four primary and four contingent beneficiaries on …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryState Agencies Bulletin No. 2443.1
… remain the same and Earnings Code ATT is strictly for reporting purposes only. This Bulletin Supersedes Payroll … Background: The Omnibus Budget Reconciliation Bill for Budget Accountability, or One, Big, Beautiful Bill Act … or other specified statement furnished to the individual. For further information please see the IRS News Release “ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24431-newly-created-process-report-accruals-charged-when-employee-worksPreparing and Applying for Retirement
… your benefits and how your pension will be calculated. Get Credit for All Your Public Service Service credit is one … be deposited directly into your bank account on the last business day of each month. It’s fast, convenient and secure. … Employment History and Service Credit You’ll see which employers reported service credit for you. Review your …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementOpinion 92-53
… that bear on the issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of … the absence of a sales tax agreement between a county and all of the cities within the county, the State Comptroller is … the common council is authorized to negotiate an agreement for the allocation of county sales tax to the city, subject …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Public Officers – Membership and Enrollment
… applies regardless of whether individuals are elected or appointed as public officers. You must give them the … NYSLRS. A public officer is a person either elected or appointed to a governmental position with the following … for their established term. Any public officer who is re-appointed should take and file an oath or affirmation at the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … classifying the unemployment insurance data. Complete and sign the new Service Level Agreement as soon as possible. …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemEarnings Limits – Enhanced Reporting
… April 1, 1996 The Internal Revenue Code Section 401(a)(17) limits the earnings used in the calculation of pension … The New York State Retirement and Social Security Law limits the earnings used in the calculation of pension … take contributions from member earnings that exceed annual limits However earnings that exceed the limit should still be …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsState Agencies Bulletin No. 435
… Purpose To provide notification of a change in the manager of the New York State College Savings Program. … Investments Inc. has been selected as the new plan manager for the New York State College Savings Program, and the Vanguard Group is the new investment manager and account service provider. The program (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/435-change-manager-nys-college-savings-programThe VendRep System
… that allows vendors to enter, maintain and certify their Vendor Responsibility Questionnaire. Once the questionnaire … entity. Also, after the contract is awarded, both the vendor and State contracting entity can view the status of … of the questionnaire is automatically assigned to the vendor based on its business type and business activity. If …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… State Police, she is being held accountable for her crime. My office will continue to partner with law enforcement … Office and State Police, for working diligently with my office to bring justice and hold Ms. Chatley accountable.” …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionDiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES
… time sheets to steal more than $4,000 from his employer, the Center for Instruction Technology and Innovation (CiTi) … Fisher was supposed to help adults earn their GED and open a path to greater opportunities, but instead falsified … suspended, was required to meet with students for tutoring sessions and provide them with work packets. The …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-bocesDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Attorney Wetmore and the State Police have ensured that she will now be held accountable for her actions,” DiNapoli … larceny and corrupting the government, both felonies. She served as an assistant clerk for the Village from 2017 to … from multiple residents who wished to pay their water bills. The joint investigation and forensic analysis revealed …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The individual … the Commissioner, Chancellor, or Executive Director. Voucher Authorizer – Any individual authorized to certify or … just, true and correct and, therefore, appropriate to pay. Voucher Authorizers can be identified through their system …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersOswego County – Court and Trust Funds (2022-C&T-5)
… and trust funds for the period January 1, 2019 through September 7, 2022. Background Pursuant to a court order, certain assets … and trust funds for the period January 1 2019 through September 7 2022 …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of … P DiNapoli today announced his office completed audits of the Bethpage Fire District Town of Bombay Town of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Fire District , Town of Bombay , Town of … P DiNapoli today announced his office completed audits of the Bethpage Fire District Town of Bombay Town of …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2000-16
… association is established pursuant to a special act of the State Legislature, and is authorized to receive … be expended only in the manner prescribed by the special act (see, e.g., 1999 Opns St Comp No. 99-3, p 5; 1997 Opns St … Association of New York City v Higgins , 83 NY2d 156, 608 NYS2d 930 [rent stabilization]; Slattery v City of New …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16Medicaid Program – Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services
… Purpose To determine if the owner of a Medicaid eye care provider and the owner’s associates inappropriately … 6.5 million enrollees and Medicaid claim costs for eye care services totaled about $10 million. During the … practices connected to the owner of a Medicaid eye care provider (Provider) and extending to the owner’s …
https://www.osc.ny.gov/state-agencies/audits/2016/03/21/medicaid-program-eye-care-provider-and-family-inappropriately-enroll-recipients-and