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Opinion 90-2
… issues discussed in the opinion. LIBRARIES -- Contracts (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) … which was established by the town within which the village is located and which is supported by town-wide taxes, for …
https://www.osc.ny.gov/legal-opinions/opinion-90-2DiNapoli: Corporations to Disclose Political Spending
… York State Comptroller Thomas P. DiNapoli, as trustee of the New York State Common Retirement Fund (Fund), announced … Tire and Rubber Co. and Nisource Inc. have agreed to the Fund's request that they publicly report all direct and … urge other companies to follow suit. Shining more light on the use of corporate resources to influence the political …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-corporations-disclose-political-spendingThe Age 55 Plan – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 The Age 55 Plan …
https://www.osc.ny.gov/retirement/publications/1505/age-55-planThe Age 60 Plan – Basic Plan for ERS Tier 2 Members
… Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 The Age 60 Plan …
https://www.osc.ny.gov/retirement/publications/1505/age-60-planUnderstanding the Audit Process
… they need to effectively manage and improve operations. In performing our audits, we are required by State Executive … issued by various standard-setting bodies. The Audit Process at a Glance Opening Conference: Audit team and … position or factual differences; this written response is appended to and issued with the final report. Agency …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processThe Age 55 Plan – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 The Age 55 Plan …
https://www.osc.ny.gov/retirement/publications/1500/age-55-planThe Age 60 Plan – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 The Age 60 Plan …
https://www.osc.ny.gov/retirement/publications/1500/age-60-planThe Domestic Relations Order – Divorce and Your Benefits
… we will honor a properly drawn Domestic Relations Order (DRO) issued by a New York State court. (For information about a DRO issued by other states, see Out-of-State Orders .) A DRO is a court order issued after a final judgment of divorce …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderAbout Filing the Resolution – Reporting Elected and Appointed Officials
… my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and Reporting Resolution (Resolution) … I have signed in to Retirement Online , and I do not have the ‘Submit Resolution for Official’ link on my Retirement … Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionParticipation in the Program – Contribution Stabilization Program
… are eligible to amortize will appear on their invoice. To elect to participate in the Contribution Stabilization … conditions: Pay, in full, all outstanding amortizations plus interest; and Submit a Termination Request form. To … to amortize your annual pension contribution unless you elect to participate in the CSP. If you have a reserve fund …
https://www.osc.ny.gov/retirement/employers/csp/participation-programHow the Program Works – Contribution Stabilization Program
… determines an employer’s annual contribution according to its usual procedures. The CSP does not change these … if the employer is eligible to amortize or required to make a graded payment. If the normal contribution exceeds the … provided in November 2023 (for payment due by February 1, 2024), the interest rate for amounts you amortize will be …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemThe Common Retirement Fund – Employer Contributions and Rates
… valued at $273.1 billion as of March 31, 2025, has three main sources of income (assets): Investment income Employer … the money used to pay NYSLRS benefitslearn about its three main sources of income assets …
https://www.osc.ny.gov/retirement/employers/contributions/common-retirement-fundDeath of the Ex-Spouse – Divorce and Your Benefits
… will stop payments to the ex-spouse after receiving a copy of the certified death certificate. The ex-spouse’s share of the pension will then be paid to the member, retroactive to the date NYSLRS is notified of the ex-spouse’s death. Rev. 2/23 …
https://www.osc.ny.gov/retirement/members/divorce/death-ex-spouseMessage from the Comptroller – 2021 Financial Condition Report
… Funds receipts in SFY 2020-21. Federal funding supports health coverage for more than 8 million New Yorkers, and … support, and stabilization of State finances over the life of the financial plan. In SFY 2020-21, State tax … as well as the ongoing decision-making regarding the best path forward for New York State. Thomas P. DiNapoli …
https://www.osc.ny.gov/reports/finance/2021-fcr/message-comptrollerMessage from the Comptroller – 2022 Financial Condition Report
… the ongoing risks and challenges, and opportunities for changes to improve the long-term outlook for State … This report provides information and analysis on the full spectrum of New York State government finances and services, … energy and the environment, K-12 and higher education, transportation and more. Although the challenges associated …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerXVI.3.E The Reporting Entity – XVI. Financial Reporting
… New York State is involved in providing a full range of services to its citizens. Many of these services are provided by various State agencies, whose … and offices that are not legally separate. Other services are provided by various quasi-state agencies and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityImplications for the Future – 2022 Financial Condition Report
… faced the third year of the COVID-19 pandemic, its impact on the economy continued to be felt and was heightened by … funding for New York State. The State Relies Heavily on a Small Segment of Taxpayers New York State’s budget relies heavily on its Personal Income Tax (PIT), which produces almost 60 …
https://www.osc.ny.gov/reports/finance/2022-fcr/implications-futureTransformation of the MTA
… readiness) with each function’s leadership, and then Town Hall meetings were held with staff to inform them of the …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaTransforming the Procurement Function
… (MTA) took action to comply with the MTA Board-approved Transformation Plan, resulting in improved service levels for … and complete a personnel and reorganization plan” (Transformation) by June 30, 2019. The MTA Board approved the Transformation plan on July 24, 2019. The plan called for all …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-function