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Opinion 91-14
… opinion. MUNICIPAL COOPERATION -- Procedures (necessity for referendum) -- Refuse and Garbage (town refuse and garbage district collecting refuse for village) REFERENDUM -- Permissive (need for prior to cooperation agreement for refuse collection) … located within the town but excluded from the district for the collection of village refuse …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. COUNTIES -- Fees (exception from payment of) COUNTY CLERK -- Fees (for recording satisfaction of …
https://www.osc.ny.gov/legal-opinions/opinion-90-30What is a Defined Benefit Plan?
… retirees across New York State and the nation. (Return to Top) Defined Contribution Plans Defined benefit pension … plans, employers may contribute a set amount or “match” all or part of an employee’s contributions, but not … contributions of 15 percent or even 20 percent. (Return to Top) NYSLRS’ Defined Benefit Plans NYSLRS administers …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Language Access Services
… Objective To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited … 2024. About the Program The New York City Department of Health and Mental Hygiene (DOHMH) is New York City’s (NYC or …
https://www.osc.ny.gov/state-agencies/audits/2026/03/25/oversight-language-access-servicesUnified Court System Bulletin No. UCS-341
… Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices … and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … received by a justice of the New York State Supreme Court elected from the same judicial district. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms
To determine whether the Triborough Bridge and Tunnel Authority has taken 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-firmsNon-Revenue Service Vehicles and On-Rail Equipment
… track on 11 different branches and extends from four major NYC terminals – Penn Station, Grand Central Madison, Atlantic Terminal, and … at HSF and on-site in the field. Key Findings VFO does not have written policies or procedures for maintaining …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentOversight of the Pesticide Reporting Law
… are entered directly into the database. The Department reviews paper submissions for legibility and submits them to … accurate based on the certified applicators’ and sellers’ self-reported data. However, there are some … that all reports received from registered applicators and sellers are entered into the Department’s pesticide systems. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board … 2 Refer to Appendix C for further information on our sample selection. 3 According to OSC’s Fiscal Stress …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Altmar-Parish-Williamstown Central School District – Financial Condition Management (Oswego … to finance one-time expenditures. Averill Park Central School District – Payroll (Rensselaer County) District …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsHow to Search & Claim Property
… resident of New York, you may have lost money waiting to be claimed. All claims can be filed online within minutes, … days. We will contact you if any documentation is needed to prove your claim. To prevent fraud, we cannot tell you the value of the funds … resident of New York you may have lost money waiting to be claimed …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyDeath Benefits
… to your beneficiaries depend on your retirement plan and tier. Refer to your retirement plan publication for specific … also payable to your beneficiary. Retirement System and Tier Ordinary Death Benefit Employees’ Retirement System … 4 percent per year starting at the age of 62 (63 for Tier 6 members) but cannot be reduced below 60 percent of the …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 2005-9
… discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (training requirement for board … LAW §§1901, 1914, 2102-a: A board member of a central high school district who is also an elected member of a component school district of the central high school district must take the training required by …
https://www.osc.ny.gov/legal-opinions/opinion-2005-9Opinion 88-40
… COOPERATION - Municipal Funds (allocation of moneys held for joint service); (audit of claims for joint service) -- Youth Programs (delegation of control … in a joint service need not be directly responsible for the immediate control and supervision of a joint service, …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 96-19
… -- Powers and Duties (joint purchase with town of real property and construction of building for use as town … to the individual undertaking and financing of such a project. You inquire whether, pursuant to article 5-G of the … or to provide by itself any facility, service, activity, project or undertaking or the financing thereof is, by any …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Annual Statement
… not receive a printed Statement in the mail.) Changes to Your Statement Beginning with Statements for 2025, you … Retirement Date The date you retired and left the public payroll. Only applicable to retirees receiving a Retiree … by State law. For information about COLA eligibility and how it’s calculated, visit our Cost-of-Living Adjustment page …
https://www.osc.ny.gov/retirement/retirees/annual-statementState Comptroller DiNapoli Delivers Inaugural Address
… During his inaugural address today, New York State Comptroller Thomas P. DiNapoli pledged … During his inaugural address today New York State Comptroller Thomas P DiNapoli pledged to …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOverview – What Every Employer Should Know
… you a broader understanding of the Retirement System and what it means to participate as an employer. Our ongoing goal … What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/overviewVendor File Advisory No. 6
… Subject: GFO Update - Vendor Designations Guidance: The Office of the State … Chapter X of the Guide to Financial Operations regarding Vendor Designations. The SFS currently displays information on “Vendor Certifications,” designations authorized by a … GFO Update Vendor Designations …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/6-gfo-update-vendor-designationsSherburne-Earlville Central School District – Fund Balance (2017M-19)
… The Sherburne-Earlville Central School District is located in 11 towns in Chenango and Madison Counties. The District, which … ensuing year’s appropriations. Key Recommendation Develop a plan to reduce the amount of available fund balance in a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/10/sherburne-earlville-central-school-district-fund-balance-2017m-19