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Divorce and Your Benefits – Divorce and Your Benefits
… are considered marital property and may be divided when a marriage ends Overview …
https://www.osc.ny.gov/retirement/members/divorceReceiving Your Benefit and Filing Your Option Election – Coordinated Plan for ERS Tier 6 Members
… for ERS Tier 6 members under Article 15 Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1530/receiving-your-benefit-and-filing-your-option-electionAdditional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan for ERS Tier 6 Members
… 6 members under Article 15 Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1530/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – Coordinated Plan for ERS Tier 6 Members
… under Article 15 Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1530/credit-previous-public-employment-or-military-serviceTier 3 — Accidental Disability (Article 14) – Coordinated Plan For ERS Tier 3 and 4 Members
… under Articles 14 and 15 Tier 3 Accidental Disability Article 14 …
https://www.osc.ny.gov/retirement/publications/1522/tier-3-accidental-disability-article-14Tier 3 — Ordinary Disability (Article 14) – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Tier 3 Accidental Disability Article 14
https://www.osc.ny.gov/retirement/publications/1522/tier-3-ordinary-disability-article-14Credit for Previous Public Employment or Military Service – Coordinated Plan For ERS Tier 5 Members
Coordinated Plan information for ERS Tier 5 members under Article 15 Credit for Previous Public Employment or Military Service
https://www.osc.ny.gov/retirement/publications/1523/credit-previous-public-employment-or-military-serviceReceiving Your Benefit and Filing Your Option Election – Coordinated Plan For ERS Tier 5 Members
… for ERS Tier 5 members under Article 15 Receiving Your Benefit and Filing Your Option Election …
https://www.osc.ny.gov/retirement/publications/1523/receiving-your-benefit-and-filing-your-option-electionA Message From Comptroller Thomas P. DiNapoli – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 A Message from Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/retirement/publications/1522/message-comptroller-thomas-p-dinapoliCoordinated Plan For ERS Tier 3 and 4 Members – Coordinated Plan For ERS Tier 3 and 4 Members
Coordinated Plan information for ERS Tier 3 and 4 members under Articles 14 and 15 Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1522Additional Service Credit for Sick Leave (Section 41[j]) – Coordinated Plan For ERS Tier 5 Members
… 5 members under Article 15 Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1523/additional-service-credit-sick-leave-section-41jRetirement Legislation
… Read summaries of the NYSLRSrelated legislation that is …
https://www.osc.ny.gov/retirement/resources/retirement-legislationCollege of Staten Island - Examination of Fast Track MK LLC
… goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background … benches on the campus. The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for … in the New York State Contract Reporter. In addition, the claim for payment was inappropriate because the College had …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcDiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… for worthy causes through check-offs on their personal income tax forms, but too much of this money remains unused … Currently, there are ten causes that New Yorkers can support through personal income tax check-offs, including … and the Volunteer Firefighting and EMS fund. DiNapoli’s office recently looked at whether spending had improved from …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-fundsAmusement Park and Fair Ride Safety
… safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetyDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… pricing transparency report with credit card companies American Express Co. and Mastercard Inc. Both proposals were … clarified that they did not offer surveillance pricing products or services. DiNapoli also wrote to Visa Inc. , the … “major financial impact.” According to a 2024 study by the American Medical Association, 61% of physicians report that …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsOverlapping Real Property Tax Rates and Levies - FAQs
… in financing local government operations. What information does the Tax Levies Detail table present, and how can it be … allow the user to do regional analyses. What information does the Tax Rates table present, and how can it be used? The … and special districts as applicable.) What information does the School District - Component Tax Data table present, …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsResources for Local Officials
Resources for Local Officials
https://www.osc.ny.gov/local-government/resources/resources-local-officialsTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve … plans, and also provide taxpayers with information about why resources have been set aside. The Board is responsible … balance and improving the Town’s capital assets over time would have been more transparent to the Town’s residents and …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Avoca Central School District – Payroll (2025M-14)
… supported, authorized by management and accurately paid in accordance with board-approved collective bargaining … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board of Education (Board) has the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14