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World Trade Center Presumption – En-Con Police Officers Plan
… recovery or cleanup efforts, and you were employed by a participating employer of NYSLRS or another New York public retirement system at that time, you should be aware of the benefits provided by … permanently disabled and unable to perform your job due to a qualifying condition. You may be eligible to reclassify …
https://www.osc.ny.gov/retirement/publications/1822/world-trade-center-presumptionSpecial Accidental Death Benefit – En-Con Police Officers Plan
… Eligibility If you die under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your … of 23. The Benefit The special accidental death benefit is a pension equal to your salary reduced by: The accidental …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in … totals $555,869. Key Findings The Board did not ensure that annual financial reports were submitted to OSC in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Opinion 2000-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … of deputy appointed by town board) TOWN LAW §32(2): A deputy town superintendent of highways, whether appointed …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Cost-Saving Ideas: Containing Employee Health Insurance Costs
… Benefits For employees who have coverage available under a spouse’s plan or another secondary source, offer them the … provides a win-win: you save money by paying an amount that’s less than the cost of premiums, and employees increase … or types of coverage. Additional Information Office of the State Comptroller: Cost-Containment Strategies for New York …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsOversight of Adult Protective Services Programs (Follow-Up)
… Programs ( 2020-S-2 ). About the Program In New York State, the Office of Children and Family Services (OCFS) administers the Adult Protective Services (APS) – a program of State-mandated services for adults (over age … if services were not warranted, the reasons why. To ensure that APS activities meet State standards, the Bureau conducts …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followUnified Court System Bulletin No. UCS-355
… implemented the 2021-2026 Agreement between the New York State Court Clerks (BU S9) and the Unified Court System of the State of New York, provides for a maintenance allowance to all eligible members in June and … be automatically created for all eligible Blazer Payments that were made using Earnings Code UBU with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeOpinion 94-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE … LAW, §209-b(4); MUNICIPAL HOME RULE LAW, §10(1)(i), (ii)(a)(9- a): A village is prohibited by General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-94-7DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from pandemic job losses in the construction sector and a full recovery may take some time as construction businesses …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsIncentives for Non-Profit Service Providers’ Recruiting and Retention Efforts
… with different funding sources, such as federal and State, administered by OPWDD during the period from April … Developmental Disabilities Services Offices, and through a network of over 500 non-profit service providers (hereafter … direct support professionals, nurses, and clinical staff that was worsened by the COVID-19 pandemic has affected its …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/incentives-non-profit-service-providers-recruiting-and-retention-effortsMineola Union Free School District – Competitive Quotations (2015M-313)
… or procedures for seeking competition for purchases that are not subject to competitive bidding requirements. The … that quotes are obtained or purchases are made through a State or County contract prior to approving the purchase …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… February 28, 2015. Background The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, … claims prior to Board approval. The Board did not ensure that travel was authorized in advance. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Hughsonville Fire District – Internal Controls Over Cash Disbursements (2014M-159)
… 13, 2014. Background The Hughsonville Fire District is a district corporation of the State, distinct and separate from the Town of Wappinger in … a proper audit of vouchers prior to payment or ensure that adequate supporting documentation was attached. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/hughsonville-fire-district-internal-controls-over-cash-disbursements-2014mLimitations – En-Con Police Officers Plan
… in the calculation of your FAS, and the amount of overtime that can be included in your FAS is limited to 15 percent of … in the calculation of your FAS. Earned compensation that exceeds the Governor’s annual salary is excluded (please … than two participating employers. The amount of overtime that can be included in your FAS is limited to 15 percent of …
https://www.osc.ny.gov/retirement/publications/1822/limitationsOrange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… to show the results of the Department’s investigation. In addition, the Director did not develop and implement … standards. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Opinion 97-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC … construction of firehouse) GENERAL MUNICIPAL LAW, §109-b: A fire district may not enter into a lease-purchase agreement …
https://www.osc.ny.gov/legal-opinions/opinion-97-10Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… action to collect unpaid tolls and fees using outside law firms and to minimize unbillable toll transactions. The … as ORT is now systemwide. Additionally, TBTA’s contracted law firms were not effective in collecting outstanding … action to collect unpaid tolls and fees using outside law firms and to minimize …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsDiNapoli: Former Marbletown Fire Chief Sentenced for $101K Theft From the Department
… State Comptroller Thomas P. DiNapoli, Wayne County District … York State Police Superintendent Steven G. James announced that William Storrs, the former chief and treasurer of the … $101,000 from the department. He was also ordered to pay a total of $101,394.50 in restitution. “William Storrs abused …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-marbletown-fire-chief-sentenced-101k-theft-departmentCompliance With Executive Order 95 (Open Data) (Follow-Up)
… 95 (Open Data) (Report 2020-S-36 ). About the Program State government entities possess large amounts of valuable … Office of Information and Technology Services (ITS) with a catalogue of its publishable State data, along with a … publishable State data to ITS under EO 95. The audit found that ORDA had not taken steps to meet the requirements of EO …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followXII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures
… and reporting and is the basis for which the Office of the State Comptroller (OSC) prepares the State’s financial … Principles (GAAP). The Obligation Date recorded on a voucher should be the date the agency received the … or the date the vendor provided the goods or services that resulted in a claim for collection from the State. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers