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Comparison of PFRS Benefits
… benefits at age 62 (age 63 for vested members not on the payroll) or with reduced benefits between age 55 and 62 (see … can be used in an FAE calculation is limited to 15% of calendar-year earnings each year. The amount of overtime pay … can be used in an FAE calculation is limited to 15% of calendar-year earnings each year. Service Retirement Pension …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefitsOpinion 95-26
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … for records); (use of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire department) INSURANCE LAW, §§9104, 9105: The …
https://www.osc.ny.gov/legal-opinions/opinion-95-26Unified Court System Bulletin No. UCS-76
… Purpose To explain the automatic processing of the 2003 Factor Change Adjustment payment for Judges and … To explain the automatic processing of the 2003 Factor Change Adjustment payment for Judges and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesDeath Benefits – Divorce and Your Benefits
… made another designation during the time the marriage was dissolved. EPTL § 5-1.4 does not apply to designations that …
https://www.osc.ny.gov/retirement/members/divorce/death-benefitsMandatory vs. Optional Membership
… two types of membership in ERS, mandatory and optional. If you are a permanent, full-time employee of an employer that … from July 27, 1976, to the present is optional if: You are appointed to a temporary or provisional position … If you are a permanent fulltime employee of a participating …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipEconomic and Demographic Trends – 2022 Financial Condition Report
… percent lower than that in 2019. The State’s unemployment rate fell from 9.9 percent in 2020 to 6.9 percent in 2021. … about the States Gross Domestic Product wages unemployment rate and population growth …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsOversight of Persons Convicted of Driving While Intoxicated
… IID (.025), the IID will notify Probation and prohibit the driver from starting the car. For the period August 15, 2010 …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedAccounts Payable Advisory No. 29
… Program) to assist with the certification due by April 30, 2026, and provide the additional area of review for the … by April 30, 2027. For the certification due by April 30, 2026, in addition to the annual certification of internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County that will lead to the … dividends for residents of the North Country." The Oil Spill Fund, which is administered by DiNapoli's office in … and local communities to accelerate cleanup activities and return properties to beneficial use. "This collaboration …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyOpinion 97-25
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … until after the agency approves the application. This is in reply to your request for our opinion concerning a … review board. You state that the board member in question is a sign maker who has been found to have drawn …
https://www.osc.ny.gov/legal-opinions/opinion-97-25Opinion 95-3
… the county imposes a 3% sales tax on utility services, restaurant meals, hotel room occupancy, amusement admissions … the county imposes a 3% sales tax on utility services and restaurant meals and the two other cities within the county each impose a 3% sales tax on utility services, restaurant meals, hotel room occupancy and amusement …
https://www.osc.ny.gov/legal-opinions/opinion-95-3Opinion 92-16
… space in a building for town offices (see 11 Opns St Comp, 1955, p 243). Such a lease would be subject to … is to be made (Town Law, §220[3]; see also 20 Opns St Comp, 1964, p 295; 11 Opns St Comp, 1955, supra ; cf . General Municipal Law, §72-h, …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 97-21
… 263 of the Education Law relieves libraries from requiring pub library treasurers to annually report fin transactions …
https://www.osc.ny.gov/legal-opinions/opinion-97-21Opinion 91-51
… , 134 Misc 2d 45, 509 NYS2d 988, 994, mod on other grounds 131 AD2d 650, 516 NYS2d 903, mod on other grounds 129 AD2d 76, 516 NYS2d 940). You have confirmed that …
https://www.osc.ny.gov/legal-opinions/opinion-91-51DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… increased in 2024 to a record high of $28.1 billion. In 2025 and 2026, the NYBC expects government spending will … people in March 2024, from 662 in March 2021. As of March 2025, the number of staff in construction positions is over …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsVacating Orders – Divorce and Your Benefits
… that DRO. In addition, a Vacating Order served after retirement cannot change any pension payment option election required by the prior DRO. If an option election was required by the prior DRO, the Vacating …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersPayments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process
… by a participating employer in the New York State and Local Retirement System as billed by OSC. These types of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-auditWest Seneca Fire District #1 – Purchasing (2017M-272)
… January 1, 2016 through September 1, 2017. Background The West Seneca Fire District #1 is a district corporation of the State, distinct and separate from the Town of West Seneca in Erie County. The District is governed by an … West Seneca Fire District 1 Purchasing 2017M272 …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/west-seneca-fire-district-1-purchasing-2017m-272Indian Lake Central School District – Claims Auditing (2016M-15)
… Purpose of Audit The purpose of our audit was to review the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … $48.5 million. Key Finding Officials obtained food pricing for participating districts at the lowest … of Cooperative Educational Services Procurement of School Food 2015M358 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurement