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Opinion 89-20
… and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a … We are in receipt of your letter concerning the town's code of ethics. You state that copies of this code were sent … by the town in its efforts to implement the town's code of ethics. It appears appropriate, however, to discuss …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Opinion 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 and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… Thomas DiNapoli for his work to bring Grossmann to account for this conduct.” State Comptroller Thomas P. … defrauded NYSLERS into depositing the payments into a bank account under GROSSMAN’s control. Upon her retirement from … that all future pension payments be remitted to an account opened by GROSSMANN on September 17, 2010 – …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannDiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… cards. Reading the fine print before purchasing gift cards can help you avoid fees and protect your money.” Under the … consumers to identify the different cards and how they can be used. Gift cards may have terms and conditions that can decrease the value of the gift card. These may include …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… checks meant for the department into her own bank account, spending the money on travel and spa treatments. … When the fire department noticed problems in its account it contacted the New York State Police. The ensuing …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … gift cards can help you avoid fees." Under the Federal Credit Card Act of 2009, many types of retail cards sold … to disclose whether those rebates will be issued in the form of a gift card and whether any fees will apply to those …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonOpinion 88-58
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (referendum requirements for fund established for type of improvement) STREETS AND HIGHWAYS -- Highway Garage … $40000 from a capital reserve fund for the construction of a highway garage …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Earnings Limits – Enhanced Reporting
… For Members Who Joined NYSLRS On or After April 1, 1996 The Internal Revenue Code Section 401(a)(17) … earnings above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsXIX.1.D Project Costing Terminology – XIX. Project Costing (PCIP)
… about the payment or grant (e.g. hospital program, local road and bridge program, etc.) Project Activity is a Project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1d-project-costing-terminologyFire District Information
… as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the interactive version . Additional … to Fire District officials, including our New Official Quick Start Guide [pdf] , accounting guidance and a model code of …
https://www.osc.ny.gov/local-government/resources/fire-district-informationStart a Business and Get Licenses
… in New York State. Here is a list of additional resources for you to use. New York State License Center The New York …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licensesOverview – Employer Contributions and Rates
… The New York State Common Retirement Fund (the Fund) holds and invests the money … sources of income, your annual employer contributions and how contribution rates are determined. Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/contributions/overviewOSC's Online Government Accounting Schools
… Platform: GoToWebinar. Please visit https://support.goto.com/webinar to ensure compatibility. You will receive an …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsPublications
… Both Retirement Systems (ERS and PFRS) Partial Lump Sum (PLS) Payment at Retirement Explains the option to receive a …
https://www.osc.ny.gov/retirement/publicationsOpinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) … a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Request to Purchase Service Credit (Including any Military Service) (RS5042)
To request service credit for your public service before you became a member of NYSLRS, or to request credit for military service, NYSLRS members use RS5042.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5042.pdfDownload the Electronic Reporting Program
After you enter your data into the NYCD program, save the file to your local drive and submit your report by FTP, CD, DVD or USB.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/zip/nycd.zipNew York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so much to be thankful for. Stocking stuffers and gifts piled high under Christmas trees are exciting, but our health and the health … special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsGlossary
… to contact the rightful owner of an unclaimed fund before it is sent to the state. Section 1422 of the Abandoned … that allows reporters to create their report and submit it using a disk or CD-rom. Exemption Holder is released from … that allows reporters to create their report and submit it using a disk or CD-rom. OFAC The Office of Foreign Assets …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossary