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Life Changes: How Do I Prepare to Retire?
Essential information to help NYSLRS members understand their options as they plan for financial security in retirement.
https://www.osc.ny.gov/files/retirement/publications/pdf/1709-prepare-to-retire.pdfPublications
… Officers Special 25-Year Plan under Sections 89-h and 603(e) (VO1809) Broome County Sheriffs, Undersheriffs, … Officers Special 25-Year Plan under Sections 89-m and 603(i) (VO1805) County Sheriffs, Undersheriffs, Deputy … Officers Optional 25-Year Plan under Sections 89-p and 603(l) (VO1832) Detective Investigators in the Office of a …
https://www.osc.ny.gov/retirement/publicationsOpinion 2003-5
… law, suggests that the presumption is intended to apply only to accidental disability retirement, accidental death … also scheduled to expire on July 1, 2005 and applicable only to paid members of a fire department in a city with a …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the extent inconsistent. You ask whether a town may pay to the surviving spouse of a deceased town highway … of absence to its officers or employees with or without pay and adopt rules and regulations in relation thereto. …
https://www.osc.ny.gov/legal-opinions/opinion-89-1Opinion 98-4
… established in a county, the duties of the tax levying body provided for in Real Property Tax Law, §554 in … officer is the official to whom the county tax levying body may delegate authority to perform duties in connection … on tax rolls. Subdivision 9 authorizes a tax levying body to delegate, by resolution, to "an official who is …
https://www.osc.ny.gov/legal-opinions/opinion-98-4Opinion 92-15
… Benefits (payment for partial disability attributable only in part to line-of-duty injury); (effect of workers' … 207-c benefits, the municipality is required to pay only the difference between the police officer's full regular … for section 207-c benefits, the county remains responsible only for its share of the workers' compensation medical …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , … $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … realized in its special education summer school and adult education programs. However, BOCES officials did not …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsOpinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … industrial development agency may not determine at the end of a year to provide additional compensation as an … an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases Municipal Audits
… clerk's financial activities and did not provide for an annual audit of her records. Town of Guilderland – Golf … account for 17 cases containing 431 rolls of bags with an approximate sales value of $6,100. Wading River Fire District … were approved. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… addition, surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by approximately … or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure … supervisor did not perform his financial duties or obtain training on how to perform his duties and was unfamiliar with …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… to do a better job making sure that pharmacies, health care providers and patients are not skirting these rules.” … drugs that are highly prone to abuse are limited to a five-day supply, while others that carry less risk are limited to a 30-day supply. DiNapoli’s auditors determined DOH’s eMedNY …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… for the lower target, according to an audit released today by State Comptroller Thomas P. DiNapoli. “New York’s … participation in its procurements. In the report released today, auditors found continued need for improvement. The MTA … for the lower target according to an audit released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… , the parent company of Kentucky Fried Chicken, Pizza Hut and Taco Bell, agreed to conduct assessments of human …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… A new audit from State Comptroller Thomas P. DiNapoli found that the New York City Health and Hospitals Corporation (H+H) is not fully meeting … A new audit from State Comptroller Thomas P DiNapoli found that the New York City Health and Hospitals Corporation H+H is not …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesDiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… on firmer financial ground, largely because the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas … transit system and win riders back, while keeping its budget balanced, DiNapoli’s analysis concludes. “Some risks …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backDiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… entering the shelters are being set up with a plan to get the services they need and transition to permanent … its oversight powers to help this vulnerable population get back on their feet.” Homeless shelters across the state … entering the shelters are being set up with a plan to get the services they need and permanent housing …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersDiNapoli: New York State is Home to 4.4 Million Immigrants, Second Only to California
… in New York state comprise 22 percent, or 4.4 million, of the state’s population, which is well above the national average of 13 percent, according … in New York state comprise 22 percent or 44 million of the states population which is well above the national …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-new-york-state-home-44-million-immigrants-second-only-californiaDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug … offered by drug manufacturers. Express Scripts Holding Company took over those duties in 2012. DiNapoli’s auditors … A company that was supposed to collect rebates from drug …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… New York State Comptroller Thomas P. DiNapoli today released … Schenectady and Schuyler; cities including New York, Buffalo, Yonkers, Long Beach and Olean; towns including … Moreau; as well as school districts like Buffalo Public Schools and Guilderland Central School District. Cyberattacks …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli Op-Ed in Newsday Urges Leaders to Seize This Chance to Improve NY’s Finances
… economic growth, or address repair needs. Debt should only be issued for state capital assets and for the most …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-op-ed-newsday-urges-leaders-seize-chance-improve-nys-finances