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Determining the Ex-spouse's Share – Divorce and Your Benefits
… v. Majauskas . This formula provides an ex-spouse with one-half of the part of a member’s pension that was … accrued 18 years of service while married and retires with 30 years of total service: 1. 18 years of service credit … percentage, it generally provides the ex-spouse with a smaller portion of the member’s actual retirement …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareState Comptroller DiNapoli Releases Municipal Audits
… board cannot ensure district assets are fully safeguarded. Fine Fire District – Audit Follow-Up (St. Lawrence County) The review looked at Fine Fire District’s progress in implementing recommendations in a prior audit, Fine Fire District – Board Oversight (2023M-81) , released in …
https://www.osc.ny.gov/press/releases/2026/06/state-comptroller-dinapoli-releases-municipal-audits-0Sayville Fire District – Claims Audit (2026M-18)
… Objective Did the Sayville Fire District (District) Board of Commissioners (Board) properly audit and approve claims before payment? Audit Period January 1, 2024 – February 28, 2025 Understanding the Audit Area A board of fire commissioners (board) should conduct a thorough and …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/07/03/sayville-fire-district-claims-audit-2026m-18DiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… City projects a surplus of $439 million in the 2017 fiscal year, which is likely to grow as the year progresses even though job growth and tax collections … number of budget risks could increase the size of the out-year budget gaps. To his credit, Mayor de Blasio has …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… Comptroller Thomas P. DiNapoli released an audit today of the Hempstead Union Free School District that uncovered a … Comptroller Thomas P DiNapoli released an audit today of the Hempstead Union Free School District that uncovered a …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtOpinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … incentive payment constitutes a gift of town funds in violation of Article VIII, §1 of the State Constitution. Town … Whether this proposed incentive payment constitutes a gift of town funds in violation of Article VIII 1 of the State …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Opinion 92-48
… of improvement sold) GENERAL MUNICIPAL LAW, §6-l: Until July 1, 1993, a municipal corporation, fire district or … establish a mandatory reserve fund if the proceeds of the sale of the improvement are used to pay or provide for the … 31, 1992 Roberta Penchina, Clerk-Treasurer Village of Great Neck …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 93-1
… the opinion. COUNTY ATTORNEY -- Assistant (entitlement to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary fixed for clerk in the event of a vacancy) COUNTY TREASURER -- Deputy (entitlement …
https://www.osc.ny.gov/legal-opinions/opinion-93-1New York’s Economy and Finances in the COVID-19 Era
… pandemic. Total personal income in the State jumped by $72 billion or 21.8 percent in the second quarter of 2020 on a …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Unified Court System Bulletin No. UCS-307
… of this bulletin is to provide agencies with instructions for manual payment of the April 2022 UCS Security and Law … units (Bargaining Units DR, F8, SR, and SY), provides for an annual Security and Law Enforcement Differential … Service Employees Association (CSEA – BU 87), provides for an annual Security and Law Enforcement Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 1130
… will display as ‘P’ (Posted). The M161 will also display a 399 line with a Document Type of ‘B’ , Disbursement Source of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1130-payroll-processing-during-sfs-full-dress-rehearsalState Comptroller DiNapoli Releases Audits
… 2016 found SED did not directly monitor UPK providers for health and safety. Instead, SED relied on the school … disparity in the way UPK providers were being monitored for health and safety. In a follow-up, auditors found SED … of the Induction Training curriculum established for its train crews. This lack of compliance may be tied to …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… the rest of the country and these programs are critical for helping New Yorkers find well-paying jobs and businesses … Local Workforce Development Areas, and develop formulas for the distribution of funds to local areas. However, … to include a variety of stakeholders, has been inactive for five years, last meeting in January 2017. A roster …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationDiNapoli: NYC Transportation and Warehousing Sector Fares Better Than Other Sectors in Recovery Amid Shift to E-Commerce
… but faring better than the city’s private sector as a whole (73%), according to a report released today by State … and warehousing employment in 2021 as it is home to La Guardia and John F. Kennedy (JFK) airports. These serve as … nation but faring better than the citys private sector as a whole 73 according to a report released today by State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-nyc-transportation-and-warehousing-sector-fares-better-other-sectors-recovery-amid-shift-eOpinion 98-3
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Appointment to … violate General Municipal Law, article 18. Rather, each situation involving a contract in which the supervisor or … powers and duties (see, e.g., Town Law, §§34[1], 64[6]), the interests would be prohibited unless an exception in …
https://www.osc.ny.gov/legal-opinions/opinion-98-3Oversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Objective To determine whether the Office of Children and Family … have sufficient staffing and case management practices to implement APS requirements and protect vulnerable adults. … To determine whether the Office of Children and Family …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanSUNY Bulletin No. SU-314
… This bulletin is superseded by Payroll Bulletin No. SU-314.2 . Purpose The purpose of this bulletin is to provide … 003205 3014000 Electrocardogrph Tech 006081 6223200 Emrgcy Med Tech 005572 5533100 Emrgcy Med Tech Prmdc 005673 5533110 Hospital Attendant 1 005615 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321
… and whose role is directly related to the provision of health care services or providing patient access as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… than 25 years, with more than half the losses coming from New York City, according to a report released today by State … had a devastating impact on the construction industry in New York City,” DiNapoli said. “The sector started back up … fallout,” said Carlo A. Scissura, president and CEO of the New York Building Congress. “Comptroller DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineCorporate Governance
… New York State Common Retirement Fund continues to advance corporate governance and stewardship practices that protect … and enhance long-term shareholder value. The Fund’s Corporate Governance Program engages public portfolio … and long-term value creation. To contact the Fund’s Corporate Governance Bureau, email [email protected] . …
https://www.osc.ny.gov/common-retirement-fund/corporate-governance