Search
20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York … receive a pension benefit of 2.5 percent of your FAE per year of creditable service, plus 1.66 percent of your FAE per year of service in other allowable government titles. The …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dDiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… and we are outraged by Mr. Kang's shocking betrayal of his responsibilities. In February 2016, he was dismissed. … with law enforcement officials to uncover the extent of his scheme. We thank U.S. Attorney Preet Bharara, the … federal authorities," said Thomas P. DiNapoli, Comptroller of the State of New York. …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeUnderstanding Your GASB Report – Governmental Accounting Standards Board
… reflects (1) the long-term expected rate of return on pension plan investments to the extent (a) this rate will … Contribution The amount reflects an employer’s regular pension contribution, including Group Life Insurance Plan … measure of an employer’s relative share of a cost-sharing pension plan as compared to all employers of the plan. …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportMilitary Service Credit
… service credit to see how it will change if you purchase all or part of your military service. Employees’ Retirement …
https://www.osc.ny.gov/retirement/members/military-service-creditOpinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Opinion 94-10
Whether a town may establish a joint human rights commission for the portion of the town located outside a village and one or more villages within the town
https://www.osc.ny.gov/legal-opinions/opinion-94-10Opinion 2002-5
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Permissible Uses (financing acquisition of … preservation); (investment of monies held in) -- Deposits and Investments (of monies in capital reserve fund) REAL … and areas may be made only after due notice and a public hearing. You ask whether a town may provide in its proposed …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5Opinion 2002-6
… based solely on highway failing to meet qualifications for designation as seasonal limited use highway) -- Seasonal … Use Highway (effect of existing residences occupied for part of the year on) HIGHWAY LAW §205-a: A town highway … part of the year and are dependent upon such highway for access. The fact that a town highway fails to meet the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 90-30
… offered for recording by the mortgagor or other interested party on his behalf. Social Services Law, §106 provides that … offered for recording by the mortgagor or other interested party on his behalf …
https://www.osc.ny.gov/legal-opinions/opinion-90-30NYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the sentencing of former Avon Police Chief Joseph Geer for stealing federal … New York State Comptroller Thomas P DiNapoli released the following statement today on the sentencing of former …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingOpinion 89-5
… Practice Law & Rules [CPLR], §6501; 5303 Realty Corp. v O & Y Equity Corp. , 64 NY2d 313, 486 NYS2d 877, 476 NE2d … is situated (CPLR, §6511[a]). If the clerk maintains a block index it is indexed against the block. A county clerk who does not maintain a block index, …
https://www.osc.ny.gov/legal-opinions/opinion-89-5Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time … indebtedness to finance a water improvement, the town must obtain the State Comptroller's permission for the improvement … property in the area of the town outside of any villages. You ask whether the threshold in Town Law § 209-q (13) (a), …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-77
… GENERAL MUNICIPAL LAW, §§801(1), 802(1)(f): A member of a school district board of education who is also an … to your letter in which you inquire whether a school board member, who is also the salaried director of a local council for the arts, would have a conflict of interest under …
https://www.osc.ny.gov/legal-opinions/opinion-88-77Comptroller DiNapoli Releases State Audits
… of the North Country (DANC): Oversight of Procurements and Loan Programs (2015-S-3 ) Auditors determined that DANC … provided appropriate oversight for procurements and the loan programs, having established policies and procedures and … provided appropriate oversight for procurements and the loan programs having established policies and procedures and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 96-4
… Village of Waverly , 42 Misc 2d 704, 248 NYS2d 729, affd 21 AD2d 753, 251 NYS2d 939; see also Wells v Town of Salina , …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Opinion 97-18
… in the opinion. COUNTIES -- Improvement Districts (sale of real property of a county sewer district) -- Real Property (sale of real property of county sewer district) IMPROVEMENT DISTRICTS … Whether the sale of the real property used for a county sewer district must be …
https://www.osc.ny.gov/legal-opinions/opinion-97-18Opinion 93-26
… that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Fees (authority to impose to offset ambulance district costs) AMBULANCE SERVICE -- Fees (authority to impose to offset … may charge a fee to persons utilizing the services of the ambulance district and retain the fees for use by the district …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … are authorized to be charged by a Surrogate's Court for certificate of adoption or for certified copies of orders of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Opinion 94-4
… that, because of the specific requirement in Town Law, §29(3) that the town board authorize the use of a facsimile … of the potential for theft or misuse, the use of signature stamps should be carefully monitored at the local level. The … town should establish internal controls to ensure that the stamps are accessible only by appropriate officers and for …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Opinion 2004-2
… supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a direct … with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel removed … in the contract prohibited by article 18. If the lease was not entered into in anticipation or as a direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2