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One-Year FAS – New Career Plan
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS …
https://www.osc.ny.gov/retirement/publications/1515/one-year-fasOne-Year FAS – Non-Contributory Plan with Guaranteed Benefits
… this benefit, your retirement will be calculated based on a one-year FAS unless the three-year calculation provides … and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS …
https://www.osc.ny.gov/retirement/publications/1513/one-year-fasOne-Year FAS – Basic Plan with Increased-Take-Home-Pay (ITHP)
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your FAS calculation: Unused sick leave; Unused vacation; …
https://www.osc.ny.gov/retirement/publications/1511/one-year-fasOne-Year FAS – Police and Fire Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in the one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1512/one-year-fasPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… audit period, the District could have reduced the District’s fuel expenditures by at least $124,428. The savings would … contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Village of Liberty – Budget Review (B4-14-9)
… 2014-15 budget totals $3.7 million for the general fund, over $940,000 for the water fund, almost $1 million for the sewer fund and over $820,000 for the sanitation fund. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye … million. Key Findings The Board overestimated expenditures in its budgets, and none of the fund balance that was appropriated was used in four of the five fiscal years. Although the District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Monticello Central School District – Budgeting (2014M-97)
… five schools with approximately 3,100 students. General fund budgeted appropriations for the 2013-14 fiscal year … in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the statutory maximum and continues to … than necessary. Reduce the amount of unexpended surplus fund balance in a manner that benefits District taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … access rights, data backups and breach notification. In addition, the board did not adopt a disaster recovery …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-2State Comptroller DiNapoli Releases Annual IDA Report
… at 45 projects, followed by the regions of Long Island (39), Mid-Hudson, and Western New York (both 20). New IDA …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportOpinion 2000-8
… commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) -- … commissioner as partner with a member of a not-for-profit corporation providing home health care services to county) … self-interest, partiality or economic impropriety (see, e.g., Zagoreos v Conklin , 109 AD2d 281, 491 NYS2d 358; …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Tier 1 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… service credit up to 36 years. Alternative Death Benefit If you die while in service, but after having become eligible to retire, an … be the amount necessary to pay your pension if you had retired on the date of your death. This benefit frequently is …
https://www.osc.ny.gov/retirement/publications/1511/tier-1-death-benefitsOpinion 95-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … AGENCIES -- Powers and Duties (authority to deposit or invest funds with a State or federally chartered savings bank) MUNICIPAL FUNDS -- … and an industrial development agency IDA may deposit or invest their funds with a State or federally chartered …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Opinion 89-38
… the school district will purchase insurance to provide for payments to the surviving spouses of those retired school … or payments to a fund or insurer to provide an income for retirees or payment to retirees or their beneficiaries, … or payments to a fund or insurer to provide an income for retirees, or payment to retirees or their beneficiaries, …
https://www.osc.ny.gov/legal-opinions/opinion-89-38Opinion 88-6
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits (authority of municipality to contribute … §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL SECURITY LAW, §§113, 470: A … an indeterminate cost and benefits are not payable until retirement. You ask whether a "defined contribution pension …
https://www.osc.ny.gov/legal-opinions/opinion-88-6State Comptroller DiNapoli Releases Municipal & School Audits
… village officials submitted a corrective action plan (CAP) in July 2021 with plans to implement the audit … exceeded their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango … Officials did not adequately secure or properly procure fuel and motor oil inventories. Had officials properly …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Berkshire Fire District – District … procuring assets. Auditors determined the district could have saved $3,800 if it had purchased propane at state … with higher available interest rates, revenue could have increased by approximately $31,300 during the audit …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 97-14
… expenditures to purchase furniture for a recreation room and a trophy case for a meeting room for department use. You ask whether foreign fire … of constructing a trophy case in the department's meeting room, and to pay for furniture for the department's …
https://www.osc.ny.gov/legal-opinions/opinion-97-14CUNY Bulletin No. CU-798
… by Teamsters Local 237 in Bargaining Units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, or TT. Employees … TR, TU, TX, U3, U6 $107.00 PL3 Teamsters Local 237 SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT $103.50 PL1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-798-prepaid-legal-service-benefit-cuny-employeesMedgar Evers College – Controls Over Bank Accounts
… and professional education students. MEC has approximately 6,700 students and is located in Brooklyn, New York. CUNY …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accounts