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Retiring Before Age 62 – Non-Contributory Plan with Guaranteed Benefits
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentages shown below. … 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It is important to know that once you retire with a reduced benefit, the …
https://www.osc.ny.gov/retirement/publications/1513/retiring-age-62Retiring Before Age 62 – Police and Fire Plan
… reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Opinion 89-20
… (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's … district located within the town. We are in receipt of your letter concerning the town's code of ethics. You state …
https://www.osc.ny.gov/legal-opinions/opinion-89-20DiNapoli Op-Ed: New York Should Opt Into Public Financing of Elections
… fighting for this change were outraged and encouraged me to reject it. In the end, I agreed with the advocates and …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-op-ed-new-york-should-opt-public-financing-electionsPerformance of the Excelsior Jobs Program
… Certificate of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement … (ESD) administers the Program and is responsible for determining whether businesses meet the eligibility … in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized Program tax …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… Contract Description field for each transaction, including amendment transactions. For amendment transactions, the NYS Contract Description field …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewAccounts Payable Advisory No. 37
… card charges helps make sure charges are appropriate and only legitimate expenses are paid for. However, some agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsComptroller DiNapoli, A.G. Underwood and DOI Commissioner Garnett Announce Indictment of Former Non-Profit Director Anna Mendez
… today announced the indictment of former Tremont Crotona Day Care Center Program Director Anna Mendez on one count of … defendant embezzled tens of thousands of dollars from a day care in the Bronx, using the proceeds of her crime for …
https://www.osc.ny.gov/press/releases/2018/12/comptroller-dinapoli-ag-underwood-and-doi-commissioner-garnett-announce-indictment-former-non-profitDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… students. It was also a member of the eight-member Young Adult Institute Network, which also included YAI and the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesOpinion 96-5
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by … is in reply to your correspondence requesting an opinion on the applicability of the fee provision of CPLR, §8022(b), …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases School District Audits
… by adopting federal per diem rates for travel expenses. Valley Central School District – Information Technology … were communicated confidentially to officials. West Canada Valley Central School District – Non-Payroll Disbursements … The claims auditor did not approve medical, vision, and dental insurance claims totaling $3.9 million. The board also …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0SUNY Bulletin No. SU-164
… payments are processed through the NYS payroll system in order to provide for the appropriate reporting and tax … for the student which must be signed over to the campus in order to offset the balance on their student account. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsState Comptroller DiNapoli Releases Audits
… were transferred between merged or consolidated facilities only one payment should have been made. DOH did not enforce …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsIT Security Fundamentals – Information Technology Governance
… be used to adequately protect against IT security threats. Only a combination of multiple preventive, detective and …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsReimbursement of Social Services Costs (2013MS-3)
… Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga … interdepartmental service costs (costs incurred by other county departments for the benefit of the DSS) that are … monitor claims submitted against the Plan to ensure the county’s reimbursement is maximized and submit supplemental …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3DiNapoli Releases Annual IDA Report
… or over $4 billion, from the prior year, according to an annual report released today by State Comptroller Thomas P. … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development Agencies in New York State – 2025 Annual Report IDA Data by Region Industrial Development …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-annual-ida-reportComptroller DiNapoli and A.G. Schneiderman Announce Sentencing for Rensselaer DPW Employees Who Stole Scrap Metal Proceeds
… Jeffrey Clark former employees of the city of Rensselaer Dept of Public Works for teaming with Thomas Capuano to …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-rensselaer-dpw-employees-who-stole-scrapOpinion 92-17
… of this Office. In that case, a town brought suit against the county and the State Comptroller challenging …
https://www.osc.ny.gov/legal-opinions/opinion-92-17City of Amsterdam – Budget Review (B23-5-4)
… benefits between the operating funds using unsupported allocation methods. Three of the City’s seven collective … 2023-24 and modify the budget as necessary. Develop an allocation plan based on detailed analysis that ensures costs …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Selected Aspects of Discretionary Spending
… in 1975 to use innovation and technology to solve some of New York’s most difficult energy and environmental … is committed to public service and strives to be a model of what taxpayers expect from government. During the audit period, we identified approximately $7 million of Authority spending that was discretionary in nature. Each …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2