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Receiving Your Benefit and Filing Your Option Election – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Undersheriffs Deputy Sheriffs Spec Plan ERS Tier 1 2 Article 14B Sections 551 552 553 …
https://www.osc.ny.gov/retirement/publications/1840/receiving-your-benefit-and-filing-your-option-electionApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… ERS Tier 1 2 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1840/applying-previous-or-military-service-creditCredit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 14B Sec 551 552 553 Credit for Previous Public Employment and Military …
https://www.osc.ny.gov/retirement/publications/1840/credit-previous-public-employment-or-military-serviceFull- and Part-Time Service Credit – 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 Sections 551 552 553 Full PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1840/full-and-part-time-service-creditA Message From Comptroller Thomas P. DiNapoli – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sec 551 552 553 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1841/message-comptroller-thomas-p-dinapoliFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Full and PartTime …
https://www.osc.ny.gov/retirement/publications/1526/full-and-part-time-service-creditStay Informed – Special 20- and 25-Year Plans
… Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections 384 384d and 384e Stay Informed …
https://www.osc.ny.gov/retirement/publications/1517/stay-informed20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… 65. If you are over age 65 when your employer adopts this benefit, you must be separated from service within three months from the date it is offered. Note: This benefit is not available to Tier 3 members. The Benefit With at least 20 years of creditable service, your …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dXI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… State Comptroller's (OSC) Bureau of Contracts to satisfy Tax Law § 5-a, which was added to the Tax Law under Part N of Chapter 60 of the Laws of 2004, and … are registered to collect state sales and compensating use tax, or that the contractor and, to the best of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Physician Assistant 55143 Psychiatrist Psychiatrist 55144 Psychologist Psychologist’ 55145 Respiratory Therapist Respiratory …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 1 member, you will be eligible for a service retirement benefit when you reach age 60 and have five or more years of … percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) of your FAS for each year of prior … An annuity based on your annuity savings contributions, plus interest. Tier 2, 3, 5 and 6 members who retire before …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… nursing licenses – in the titles of licensed practical nurse, registered professional nurse, clinical nurse specialist, and nurse practitioner – in New York state. …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… Tax receipts for State Fiscal Year 2018-19 declined $3.7 billion, or 4.7 percent, from the previous year to $75.6 billion, … contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19Opinion 92-6
… for the repair of town highway equipment to the clerk's husband who owns a repair shop. The clerk's duties include … have an "interest" in contracts between the town and her husband (General Municipal Law, §800[3][a]). Since none of … be illegal, the award of highway contracts to the clerk's husband would weaken the internal controls of the highway …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 91-59
… member of association to receive benefits); (use of money for retirement and death benefits) INSURANCE LAW, §§9104, … use such moneys as follows: Such taxes shall only be used for the care and relief of disabled or indigent volunteer and … exempt firemen and their families. Thus, the only purpose for which the Association may expend foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-91-59Opinion 93-28
… 284 of the Highway Law. November 18, 1993 Thomas D. Mahar, Jr., Esq., Town Attorney Town of Poughkeepsie …
https://www.osc.ny.gov/legal-opinions/opinion-93-28Opinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was … not enter into a municipal cooperation agreement pursuant to article 5-G of the General Municipal Law to receive fire protection services on behalf of a fire … a town and a village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the …
https://www.osc.ny.gov/legal-opinions/opinion-93-6DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, according to a report issued today by New York State … $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three years. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… or improper billing, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report analyzed the … advanced a bill that would reauthorize the Drinking Water State Revolving Fund, which provides grants for water … For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… clothing, medical care, securing entitlements); are in need of protection from abuse, neglect, financial … or exploited people. According to research published in 2020, 1 every year about one in 10 older adults (age ≥ 60 years) in the United States …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-human