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Ordinary Disability – Article 14 Benefits
… To qualify for the ordinary disability retirement benefit, you must: Be unable to perform your duties because of a … benefits. The benefit is also subject to full escalation. Learn more about escalation. Filing You, your employer, or … the State Comptroller. Your application must be submitted while you are in active service. If you are no longer in …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityMaking Adjustments to Earnings and Days Worked – Legacy Reporting
… or just a few records. Adjusting to Zero Days Worked and Contribution Overpayments If you need to make an … a paper Adjustment Report (RS2050) . Also, if you reported and paid more in member contributions than an employee owes, you can adjust reported information and request a contribution refund by submitting the paper …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsOpinion 89-16
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as otherwise provided by … members of each company, must determine how foreign fire insurance tax moneys are to be used for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 99-15
… when property not served by water or sewer system) VILLAGE LAW, §§11-1108, 11-1118, 14-1406, 14-1410; STATE … ARTICLE XVI, §1; REAL PROPERTY TAX LAW, §300: A village may not provide a partial real property tax exemption or reduction to village residents solely because those residents are not …
https://www.osc.ny.gov/legal-opinions/opinion-99-15Other Bulletin No. 80
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). … Location Field on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universitySUNY Bulletin No. SU-386
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). … Location Field on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… annualized equivalent of the minimum wage for their work location. Affected Employees: Employees in hourly or annual … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). … Location Field on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityGASB Statement 87, Leases
… Defining a Lease Under GASBS 87 A lease is a contract that transfers the right to use another entity’s … period; Periods covered by lessee’s or lessor’s option to terminate that you don’t expect them to exercise; and Periods … period is when neither the lessee nor the lessor can terminate the contract. Example A state agency contract …
https://www.osc.ny.gov/state-agencies/guidance/gasb-statement-87-leasesOpinion 90-7
… INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses … a position by election, appointment or employment in the service of a public entity, whether or not compensated". …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Security Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … access and contingency planning. Several of the main questions include follow-up questions that will elicit … staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentSelected Safety and Security Equipment at Subway Stations
… CCTV surveillance cameras, 1,746 monitors, 332 digital video recorders, five video cassette recorders, and related accessories (e.g., … recording devices. EMD is also responsible for repairing video system equipment, except for equipment still under …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsBusiness Services Center Shared Services
… Purpose To determine whether implementation of the Business Services Center has improved the consistency, efficiency, and … Efficiency (SAGE) Commission, established the Business Services Center (Center) within the Office of General Services (OGS) as a centralized office for processing Human …
https://www.osc.ny.gov/state-agencies/audits/2016/12/16/business-services-center-shared-servicesOversight of School Safety Planning Requirements
… (Department) is monitoring schools, districts, and other programs to ensure they are complying with legislation and … and Boards of Cooperative Educational Services (BOCES) programs (herein collectively referred to as School … Department is monitoring schools districts and other programs to ensure they are complying with legislation and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/oversight-school-safety-planning-requirementsAccountability and Surplussing of Vehicles
… and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island. Per OPWDD and information obtained from the Office of … possible theft. Of 12 vehicles surplussed and auctioned at Staten Island, 5 were purchased by a supervisor at the …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesOversight of Passenger Safety
… people with developmental disabilities live richer lives. Services provided by OPWDD include long-term care and … 3,000 State-owned vehicles as well as hired contractors to transport individuals who live in OPWDD-run residences. In … failed to obey traffic rules, many vehicles assigned to transport OPWDD’s vulnerable clients were issued violations …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyState Agencies Bulletin No. 2093
… Total salary should include VDC pensionable salary of all jobs, including salary not in PayServ. Employee Contribution … Date fields. Enter the employee’s Date of Membership into Election Date field. Note: The same election date should be carried forward from previous row. Enter the employee’s Benefit Plan into Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2093-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… (Board) pay Advanced Life Support (ALS) employees only the amounts to which they were entitled? Audit Period … Audit Summary The Board did not pay ALS employees only the amounts to which they were entitled. The Board … The Board did not pay ALS employees only the amounts to which they were entitled The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153SUNY Bulletin No. SU-108
… is worked in a different agency, submit a Concurrent Hire or Rehire , whichever is appropriate, to appoint the … professional services, submit the appropriate Action ( Hire , Rehire, Concurrent Hire ) to appoint the employee to a Winter Session …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-108-new-earn-codes-and-procedures-processing-suny-winterCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate oversight of financial … Did the City of Mechanicville City Mayor and officials provide adequate …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78