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Opinion 90-55
… discussed in the opinion. POLICE AND POLICE PROTECTION -- Disability Benefits (termination of police department) … department remains obligated to pay benefits in accordance with General Municipal Law, §207-c to police officers injured … enclosed, we answered a similar question in connection with an injured paid firefighter receiving his full salary …
https://www.osc.ny.gov/legal-opinions/opinion-90-55XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… in one of the following four categories: STATE OPERATIONS This category relates to appropriations for the operation of … be categorized as "State Operations." Also included in this category, although authorized by appropriation bills … is expressly provided in State statute. LOCAL ASSISTANCE This category includes all appropriations for payments to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 1835
… of direct deposit forms. Agencies who participate in NYS Payroll Online (NYSPO) should also encourage employees to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checks2025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… documentation to determine whether they were deposited in full. $385 received for fire safety services was not … all collections are properly supported and deposited in full. Ensure all disbursements are properly supported and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 1/3 … after pleading guilty to stealing over $320,000 in county funds, State Comptroller Thomas P. DiNapoli, Erie … Former Deputy Erie County Clerk Alexander McDougall was sentenced today to 1 13 …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… the legitimate beneficiaries of their entitled resources. This sentence, requiring full restitution and five years' … pleaded guilty to Grand Larceny in the 3 rd Degree earlier this year for stealing nearly $32,000 in New York State …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… of finance and administration at New York University paid full restitution of $663,209 after pleading guilty to grand larceny for orchestrating a $3.5 million, 6-year fraud relating to … She was sentenced to serve five years’ probation and paid full restitution in the amount of $663,209.07 at the time of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudOpinion 2009-2
… sources, exceeds one-tenth of one percent of the full valuation of taxable real property in the area of the town … shall exceed one-tenth of one percent of the full valuation of the taxable real property in the area of the … improvement" exceeds one-tenth of one percent of the full valuation 3 of taxable real property in the area of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… permission for the improvement if the total estimated cost of the improvement, including amounts to be financed … for a town water improvement, is based on the total cost of the improvement or only on the amount of the … of that area. Town Law § 209-q (8) provides that the cost of constructing such an improvement, as the town board …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0June 2002: GASB Statement 34
… Executive Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has been working to create … 1999 with the issuance of Statement 34 of the Governmental Accounting Standards Board - Basic Financial Statements and … on Major Funds Changes in Budgetary Reporting Full accrual accounting including depreciation of capital assets and …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34Improper Episodic Payments to Home Health Providers (Follow-Up)
… in our initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The … new Episodic Payment System (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. EPS is based on 60-day episodes of care. CHHAs can be …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followState Agencies Bulletin No. 421
… day of the first pay period processed in the new upgraded payroll system: 7/24/03 for Institution and 7/31/03 for … and for inactive employees who are returning to the payroll who have Location Pay other than $1,200. If there are … Questions regarding this bulletin may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payState Agencies Bulletin No. 2129
… overtime monies owed to hourly employees for overtime hours worked between the Signing Bonus Payment Effective Date … than 100% on 3/31/2023. Pro-Rated Payment Amount Based on Hours Worked: The following employees will receive a prorated amount based on the number of hours worked as described in the Calculation section: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2129-civil-service-employees-association-csea-signing-bonus-2021-2026State Agencies Bulletin No. 2129.1
… overtime monies owed to hourly employees for overtime hours worked between the Signing Bonus Payment Effective Date … than 100% on 3/31/2023. Pro-Rated Payment Amount Based on Hours Worked: The following employees will receive a prorated amount based on the number of hours worked as described in the Calculation section: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026President of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… and Richmond County District Attorney Michael E. McMahon today announced that Dennis Mosesman, 71, and Elsie Mosesman, … falsifying business records for The Gingerbread Learning Center, Inc., a pre-school serving special needs children on … 2015 and August 2015, an audit of The Gingerbread Learning Center conducted by the State Comptroller’s Office revealed …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsDiNapoli: Former Town Supervisor Pleads Guilty to Embezzlement of $240,000
… filing a complaint online at [email protected] , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-former-town-supervisor-pleads-guilty-embezzlement-240000DiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… are still down by over 16,500 (10%) with tourism-related retail jobs down by 9,172 (16.8%). From 2019 to 2022, wages … York City: Reigniting the Return New York City Restaurant, Retail and Recreation Sectors Still Face Uphill Recovery …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) of your FAS for each year of prior … An annuity based on your annuity savings contributions, plus interest. Tier 2, 3, 5 and 6 members who retire before … shown below: Age at Retirement Percentage of Reduction 60 12 61 6 62 0 Filing Your Application for Service Retirement …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planAbout Benefit Reductions
… early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and Tier Retirement Age for Full Benefit ERS Tiers 2, 3, 4 and 5 62 ERS Tier 6 63 PFRS Tiers 2, 3 and 5 62 PFRS Tier 6 62 for service …
https://www.osc.ny.gov/retirement/members/about-benefit-reductions