Search
Performance of Duty Disability – Special 20- and 25-Year Plans
… regardless of the amount of service credit you have. Notice of Occurrence You must file an application for a … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: NYSLRS, within 90 … within 30 days of the incident or occurrence. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1517/performance-duty-disabilityWhat Not to Report – Legacy Reporting
… Not all items considered taxable by the IRS constitute salary … PFRS (15 percent of regular salary) members Overtime which is paid by private, non-governmental entities Payments made … 125 of the Internal Revenue Code: “…by an employee who is a participant in the New York State and Local Employees’ …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportState Agencies Bulletin No. 1894
… Training Leave Benefits and Stipends, and OSC’s process for Military Recalculations effective 01/01/2021. Affected … through 12/31/2021 in response to the continuing need for New York State employees in the National Guard and Reserves to be activated federally or by the Governor for military service related to the war on terror. Each MOU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1894-2021-extension-military-and-training-leave-benefits-and-stipendsDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… half of 2025, an increase of 3.7% ($423 million) compared to the same period last year, according to a report released today by State Comptroller Thomas P. … nearly the same as the average growth rate for the January to June period from 2010 to 2019 during the recovery and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearMember Contributions – Legacy Reporting
… Code (IRC). Federal income tax on these contributions is deferred until they are distributed. These contributions … payroll processing for Section 414(h): Participation is mandatory for all employers, for ERS members in Tiers 3 through 6, and is not available to all Tier 1 and 2 members. Contributions …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/member-contributionsDiNapoli: Wall St. Profits on Pace to Beat 2017
… rise in profits has carried into 2018 and the industry is on track for another good year absent a setback later in the year," DiNapoli said. "The securities industry is a major source of revenue for New York City and New York State, and is an important part of the city's economy. Ten years after …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-wall-st-profits-pace-beat-2017DiNapoli: MTA Faces Its Greatest Challenges in Decades
… fares. Additional risks include the source of more than $300 million in unspecified annual savings and the cost of …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesComptroller DiNapoli Releases Annual Review of MTA Finances
… annual report on the MTA’s financial plan. “This is a critical moment for the MTA and for riders,” DiNapoli … and transparency and openness with all stakeholders is essential. If it fails, the consequences could be felt for … plan, and raising fares and tolls. Management is counting on the aforementioned program and plan to …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesComptroller DiNapoli Releases State Audits
… (Follow-Up) (2014-F-17) An initial audit report issued in January 2013 identified $10 million in Medicaid … and contract modification was incomplete. New York City Health and Hospitals Corporation (HHC): Management and … which is prohibited. Port Authority of New York and New Jersey: Management and Control of Employee Overtime Costs …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsOpinion 88-27
… 397 [1976]). Moreover, prior to the 1977 amendment, it was settled that the rights of a disabled firefighter vested at …
https://www.osc.ny.gov/legal-opinions/opinion-88-27Opinion 2009-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. STATE COMPTROLLER -- Approval by (of town water improvement) TOWNS -- Powers and Duties (State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2002-6
… Faragiano v Town of Concord , 96 NY2d 776, 725 NYS2d 609, Kiernan v Thompson , 73 NY2d 840, 537 NYS2d 122, Lopes v …
https://www.osc.ny.gov/legal-opinions/opinion-2002-6Opinion 2006-5
… to mandatory referendum) TOWN LAW §27(1); MUNICIPAL HOME RULE LAW §23(2)(e): A town board may reduce the salary … not more than one fiscal year (Town Law §27[1]; Municipal Home Rule Law §24[2][h]; see, e.g., 1981 Opns St Comp No. … (Opn No. 74-221, supra ). 2 Moreover, while Municipal Home Rule Law §23(2)(e) provides that a local law that …
https://www.osc.ny.gov/legal-opinions/opinion-2006-5Opinion 89-49
… named fiduciary, a fee is properly charged pursuant to SCPA, §2402(7), based on the value of the subject matter … value, the fee charged would be $27.00. This is in reply to your inquiry concerning the imposition of fees by a … you ask whether a fee is properly imposed pursuant to subdivision 1 or 2 of section 2402 of the Surrogate's …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 2009-2
… at 74). 2 Town Law § 209-q (13) (a), as amended by chapter 512 of the Laws of 1974, sets forth when the approval of the … . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the threshold was to … Town Law § 209-q. The legislative history of L 1974, ch 512, which amended Town Law § 209-q (13) to add the reference …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Opinion 88-50
… contrast, that GML, §6-d authorizes villages to establish repair reserve funds. Unlike capital reserve funds, which can … or acquisition" of capital improvements, the moneys in a repair reserve fund may be appropriated only for "repairs" of … in a capital reserve fund may not be transferred into a repair reserve fund (GML, §6-c[9], [9-a]). Therefore, if the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 95-23
… Powers and Duties (permitting statement supporting voucher to be based on review of documentation) TOWN COMPTROLLER -- … Powers and Duties (permitting statement supporting voucher to be based on review of documentation) TOWN LAW, §118(1): … town comptroller, may, in determining the form of vouchers to be presented for audit, permit the statement by the town …
https://www.osc.ny.gov/legal-opinions/opinion-95-23Opinion 92-12
… village or fire district to pay to a paid firefighter who is disabled as a result of injury or sickness incurred or … also provides that the municipality or fire district is liable for all medical treatment and hospital care … to be discontinued with respect to any firefighter who is permanently disabled as a result of such injury or …
https://www.osc.ny.gov/legal-opinions/opinion-92-12Opinion 2000-23
… 1266; Winspant v Kreinheder , 197 AD 887, 189 NYS 767; In re Weaver , 72 Misc 438, 131 NYS 144). There is nothing on …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Opinion 2001-12
… library employees as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the … Law §18, enacted originally by L 1981, chapter 277, is the principal defense and indemnification statute for … Officers Law §18[1][a][ii], [v]). The term "employee" is defined to include any person holding a position by …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12