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Membership Milestones for Employees’ Retirement System (ERS) Members
… know. Understanding your milestones will help you develop a sound financial plan. Select your tier from the Contents on … After 1 year of service credit, you are covered by a non-job-related death benefit. With 5 years of service … you become vested and are entitled to a monthly benefit that may start as early as age 55. (You will forfeit the …
https://www.osc.ny.gov/retirement/members/membership-milestones-employees-retirement-system-ers-membersOpinion 94-26
… or statutory amendments that bear on the issues discussed in the opinion. BUSINESS IMPROVEMENT DISTRICTS -- Assessments … TAXES AND ASSESSMENTS -- Assessments (limitation on in BID) TOWNS -- Powers and Duties (establishment of BID … or more villages, the limitation on district assessments in section 980-k is computed with reference to general town …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Performance of the Excelsior Jobs Program
… period, the firms must create and maintain specific numbers of new jobs and/or make significant capital … 34,472 jobs in New York State. Key Findings We sampled 25 companies for which, as of June 2015, ESD had authorized … Considering the Program’s significance and the millions of public dollars devoted to it, ESD should take …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … 2025-26. The 2019-20 Enacted State Budget eliminated aid for 1,325 towns and villages determined to be less reliant on … established AIM-Related payments which continued funding for the impacted towns and villages in the amounts that they …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaEmergency Service Communication Surcharges (2017-MS-4)
… NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 91-32
… expressly used, the result is the same ... ( Tom Sawyer Motor Inns, Inc. v County of Chemung , 39 AD2d 4, 6, 331 …
https://www.osc.ny.gov/legal-opinions/opinion-91-32State Comptroller DiNapoli Releases Audits
… Office of Children and Family Services (OCFS), through its Division of Juvenile Justice and Opportunities for Youth … in salary expenses with insufficient documentation. Division of Homeland Security and Emergency Services - … deployment of consultants. Despite this requirement, the Division could not produce these plans, and the auditors …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsState Contract and Payment Actions in November
… County. $11.9 million with New York City for emergency highway patrol and dispatching services. $11.6 million with … Northeast Inc. for replacement of the Kosciuszko Bridge in Kings County. $3.3 million to National Railroad Passenger … related to the replacement of the Kosciuszko Bridge in Kings County. $2 million to the Syracuse Regional Airport …
https://www.osc.ny.gov/press/releases/2019/12/state-contract-and-payment-actions-novemberOpinion 88-2
… collection services for all residents by contracting with a private carter after competitive bidding, may pay for … taxation. If such assessments may be imposed, you inquire with regard to the manner in which they may be collected. … board. Such determinations will not be interfered with by the courts unless shown to be so arbitrary or unjust …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Schenectady County Industrial Development Agency Project Approval and Monitoring 2014M338 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… Spencer is located in Tioga County and has approximately 800 residents. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119XIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… expenses are reportable as employee income. The employee’s personal income tax liability for these travel expenses can … for Agencies to understand: The distinction between a tax home and an official station; The tax consequences of … expenses between work locations, as discussed below. C. AGENCY RESPONSIBILITIES Properly Designate Employees’ …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… financial management information system or online banking to track daily cash balances. Perform a detailed cash … time to avoid late payment charges. Consider using online banking and EFTs to optimize timing of disbursements. … records as needed. Issue a request for proposals for banking services every three-to-five years to maximize …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsTown of Coventry – Transparency of Fiscal Activities (S9-25-32)
… [read complete report – pdf] Audit Objective Did the Town of Coventry (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Did the Town of Coventry Town Board Board conduct or provide for an annual audit of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Village of Richburg – Transparency of Fiscal Activities (2025M-116)
… [read complete report – pdf] Audit Objective Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial records and reports, and did … the Clerk-Treasurer file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116State Contract and Payment Actions in July and August
… In July and August, the Office of the State Comptroller approved 3,988 contracts for state agencies and public authorities valued at $7.0 … environmental remediation work at the Dearcop Farm Site in Monroe County. $1.2 million with Moore-Clark USA Inc. for … In July and August the Office of the State Comptroller …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 2007-1
… 437 NYS2d 137; see also 1984 Opns St Comp No. 84-59, p 74; 22 Opns St Comp, 1966, p 228). In addition, a contract for … v County of Nassau , Supreme Ct, Nassau County, May 7, 1999, O’Connell, J, affd 274 AD2d 588, 711 NYS2d 497). … the county’s procurement policies and procedures. January 22, 2007 Charlene M. Indelicato, Esq., County Attorney County …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… Common Retirement Fund (Fund), today outlined the Fund’s stewardship priorities for 2024, including setting … and inclusion (DEI), workforce management, and ensuring a robust governance framework to promote high levels of … Board Diversity: A determination that a board is not sufficiently diverse and/or insufficient efforts have …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… a COLA distribution. NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustment