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State Agencies Bulletin No. 885
… toward the completion of the 366 Day Suspense or 7 year periods. OSC Actions OSC will automatically implement the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/885-elimination-mandatory-employee-contribution-members-optional-retirementTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… During your first year of retirement, the benefit is 50 percent of the ordinary death benefit payable at … During your third year and thereafter, the benefit will be 10 percent of the ordinary death benefit that would have been … × 3 = $180,000 (reduction for working after age 60) − 10,800 (ordinary death benefit at retirement) = $169,200 1st …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsState Agencies Bulletin No. 261
… File layout. Affected Employees Payroll and systems staff in agencies that use the PaySR Master File. Payment Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/261-changes-master-fileDiNapoli: Local Sales Tax Collections Up 2.2% in Second Quarter
… collections in the quarter, led by St. Lawrence County at 22.5%, and followed by the counties of Livingston (18.5%), … second calendar quarter AprilJune of 2024 an increase of 22 or $127 million compared to the same quarter last year …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-local-sales-tax-collections-22-second-quarterDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… authority and access to the Village of Esperance EMS account. He is alleged to have written two checks to himself from the EMS account totaling about $3,900. After the village discovered … from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He allegedly …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Opinion 2005-3
… -- Construction of (by school district) REAL PROPERTY -- Sale (leaseback of occupied building by school district) … -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building) EDUCATION LAW §§402, … ask whether the district may invest the proceeds of the sale in a manner other than that provided in the General …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3State Comptroller DiNapoli Releases Municipal & School Audits
… official in New York surrendered her pension as a penalty for corruption while in office. Summary of three audits … village funds and misappropriated more than $1.1 million for personal gain. The former clerk-treasurer was able to … enabled the former clerk-treasurer to abuse her position for personal gain. Payroll The board did not ensure the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Opinion 88-34
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … REGULATIONS -- Towns (manner of adoption of regulations, orders and rules) -- Villages (manner of adoption of regulations, orders and rules) VEHICLE AND TRAFFIC LAW, §§1640, 1660, …
https://www.osc.ny.gov/legal-opinions/opinion-88-34Opinion 88-51
… the expenditure of moneys held in a repair reserve fund. You state that a man-made lake is owned by a park district. … accumulated interest to pay for the dredging of the lake. You ask whether the use of the funds for this purpose is … If the funds may not be used to dredge the lake, you ask whether the reserve fund may be abolished. We note, …
https://www.osc.ny.gov/legal-opinions/opinion-88-51Opinion 88-8
… the district and his company would not be curative. You ask if a fire district may engage a local automotive … the exception in subdivision (2)(a) would not apply since you have indicated that the board member is the "chief" … (General Municipal Law, §800[3]). In your letter, you state that the board member would refrain from …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Opinion 88-74
… (contributions to private organizations -- veterans memorial committee) ARTS AND CULTURAL AFFAIRS LAW, §57.07; … requirements, contribute public funds to a veterans memorial committee for the purpose of erecting a memorial monument. You advise that a Vietnam Veterans …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 95-32
… GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into security and custodial … of the State Comptroller. You ask whether a fire district is required to enter into the model security and custodial … a security agreement must provide that the collateral is being pledged by the bank or trust company as security for …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 2002-16
… Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have … town or village may gather information to help assess the results of the publicity fund expenditure. 3 So long as the primary purpose of the contract is to further the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Opinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7XVI.3.E The Reporting Entity – XVI. Financial Reporting
… and Document Preparation: BACKGROUND New York State is involved in providing a full range of services to its … CRITERIA FOR ENTITY DETERMINATION Entity determination is done in accordance with provisions of the Codification of … - "Defining the Financial Reporting Entity." The following is a comprehensive list of those public benefit corporations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3e-reporting-entityState Comptroller DiNapoli Releases School District Audits
… They did not adopt a comprehensive written policy for establishing and maintaining IT equipment inventory or … $17,000 in annual service fees in the 2021-22 fiscal year for missing devices. East Bloomfield Central School District … permissions, and the assistant superintendent for business and operations had excessive administrative …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… defined in the authorizing resolutions. Livonia Joint Fire District – Fire Truck Funding and Purchase (Livingston County) The board was … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… local government and school audits were issued. City of Dunkirk – Budget Review (Chautauqua County) The lack of … were missing and could not be located. The inventory list did not include all necessary information to locate and … Development Agency (WCIDA) – Payments in Lieu of Taxes (PILOT) WCIDA officials ensured PILOTs they calculated were …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… that she did not initially have access to the OSC’s online portal to file the reports. Town of Marathon – Transparency …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-auditsState Contract and Payment Actions in December
… build-out of an advanced packaging operation for the NY Power Electronics Manufacturing Consortium Center in … Smart Pill Building in Buffalo. $1.7 million to Martin House Restoration Corporation for construction and renovation costs for the Darwin Martin House in Buffalo. Office of General Services $12.4 million …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-december