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Accidental Death Benefit – Police and Fire Plan
… on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS (less any … to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitAccidental Death Benefit – En-Con Police Officers Plan
… on your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to one-half (50 percent) of your FAS (less any … to your surviving spouse, for life; Second, where there is no surviving spouse or in the event of his or her death, …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitOpinion 2001-15
… obligations, rights, and other intangibles (see, e.g., In re Acrylite Plastics Inc ., 144 F Supp 492 [SDNY]; see also …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Contract and Payment Actions in September
… General $2.3 million to Cleary Gottlieb Steen & Hamilton LLP for legal services. Division of Budget $3.4 million to Accenture LLP for strategic consulting services in response to the … Executive Chamber $640,000 to Willkie Farr & Gallagher LLP for legal services. Gaming Commission $7.6 million for …
https://www.osc.ny.gov/press/releases/2022/10/state-contract-and-payment-actions-septemberOpinion 94-26
… village. Article 19-A of the General Municipal Law (§980 et seq.; L 1989, ch 282 as amended) governs the … improvement districts (see former General City Law, §24-a et seq., repealed by L 1989, ch 282). It is a general rule …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Aid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… for Municipalities (AIM) program provides state aid to all of New York’s cities (other than New York City), and … as well as nearly all 1 villages. While AIM payments to cities are made at various times throughout the year, … This website will be updated if there are changes to the AIM program. In State Fiscal Year 2026-27, New York’s …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaEmergency Service Communication Surcharges (2017-MS-4)
… all emergency surcharge revenue from communication service suppliers (suppliers) and whether these counties used … Emergency Service Communication Surcharges 2017MS4 …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management … 1, 2011, through April 25, 2013. Background The Village of Spencerport is located in the Town of Ogden in Monroe … Village of Spencerport Financial Management 2013M134 …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 91-32
… a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … it in the nature of inverse condemnation. (3) The OCRRA is neither expressly nor implicitly authorized to establish a … by OCRRA of any real property designated as the site for any facility shall be subject to approval of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Opinion 88-2
… the assessment with penalties is levied with the annual tax (section 5-518[5]). It is our opinion that special … rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village taxes, has no … to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that subdivision 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… The Schenectady County Industrial Development Agency is an independent public development corporation whose purpose is to promote, develop and assist industrial, manufacturing, … facilities. The Agency, which was created in 1978, is governed by a seven-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32State Contract and Payment Actions in July and August
… and payments is available at Open Book New York . Major Contracts Approved Department of Agriculture and … signals and lighting improvements at various locations in Nassau and Suffolk County. $4.3 million with Lake Shore … $2.6 million to The Children's Law Center for the Law Guardian Legal Aid Program. Other Payment Rejections and …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… to address a lack of diversity, may result in the Fund withholding support from incumbent nominating committee …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesCost-of-Living Adjustment – Divorce and Your Benefits
… to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the … permits, forbids, or requires the ex-spouse to receive a COLA distribution. NYSLRS will interpret general terms in a … DRO as intent to provide an ex-spouse with a share of the COLA, unless otherwise indicated. For example, NYSLRS will …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… [ read complete report - pdf ] Audit Objective Determine whether the Western … not adopt a written policy to administer and account for ticket distribution. Corporation officials used resources to …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andDelaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… Audit Area DCIDA provides financial assistance, including tax exemptions (e.g., real property, mortgage recording and … monitoring efforts over job performance, sales and use tax exemptions, mortgage recording tax exemptions and capital investments. DCIDA officials did …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteNYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… employees and the company's shareholders." A derivative lawsuit allows shareholders to take legal action on behalf of … of the company. Among its requests for relief, DiNapoli's lawsuit seeks to have Wynn Resorts' take "necessary actions …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directorsLevittown Union Free School District – Information Technology (2025M-145)
Did Levittown Union Free School District District officials adequately manage nonstudent network accounts and permissions
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145