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Overview – Police and Fire Plan
… of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … in the FAS;* Holiday pay; Noncompensatory overtime earned for each year in the FAS period;* and Longevity payment …
https://www.osc.ny.gov/retirement/publications/1512/overviewDiNapoli Proposes More Transparency for Fire Protection Costs
… Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection … fire protection services to residents. New York's system for providing fire protection is complex. It can lead to lack … the state in the last three years on financial matters. For a copy of the bill, go to: …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… demonstrate that the Comptroller’s efficient review has little impact on the overall time frame of procurements, …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsOpinion 2000-20
… of its statutory purposes to constitute fair consideration for the cost of membership. You ask whether a fire district … prevention education and hands-on instruction to those who visit and tour the museum. Fire districts are established for the purpose of providing fire protection and responding …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-5
… of late publication of notice of hearing) TOWN LAW, §108; COUNTY LAW, §227: Where a town budget is finally adopted … Law, §108. You ask whether the town should petition the county legislative board to validate the town's failure to … the general election, except that in towns in Westchester County, the hearing "shall be held" on or before the tenth …
https://www.osc.ny.gov/legal-opinions/opinion-93-5Opinion 2001-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS … equivalent to the assessments that would have been imposed on the properties for the five previous years, had they been … equivalent to the assessments that would have been imposed on the properties for the five previous years had they been …
https://www.osc.ny.gov/legal-opinions/opinion-2001-7State Comptroller DiNapoli Releases Municipal Audits
… of Bolton (Warren County) Auditors found that officials for the Town of Bolton adequately assessed the impact of the … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… towns in the county, as well. Do these officials have to prepare and submit an ROA for the county and … the town? Would both the county and town have to pass Resolutions and submit separate forms? For elected or … etc.), how do you determine the number of days per month to record in the Days/Month (Based on Record of Activities) …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionDiNapoli Announces Latest Fiscal Stress Scores
… communities have been listed in the second highest category of “moderate fiscal stress.” This includes: Nassau, … Another 18 municipalities have been listed in the third category as “susceptible to fiscal stress.” DiNapoli’s … as in stress in 2015 while 31 moved out of a stress category; More than 18 percent of counties and 20 percent of …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 … contribution rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli … Charitable Trusts. The estimated average contribution rate for participating employers in the ERS will decrease in SFY …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Federal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … into law as Public Law (P.L.) No: 119-21, enacted on July 4, 2025, will impact college affordability and choice … graduate students received federal loans in 2022-23, 14 35.1 and 33.2 percent of degree- and certificate-seeking …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationService Retirement Benefit – State University Police Plan
… will receive an additional 1.66 percent of your FAS, up to a maximum of 15 years for Tier 1 members and seven years … 25 years of service, you will receive a benefit equal to 2 percent of your FAS for each year of SUNY police service …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitService Retirement Benefit – Forest Rangers Plan
… You may retire at any age after completing 25 years of forest ranger service. Or, you may qualify for a service … if you reach age 60 before having served 25 years as a forest ranger. The Benefit With 25 years of creditable … will equal 1/50th (2 percent) of your FAS for each year of forest ranger service. For each year of service beyond 25 …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitOpinion 88-41
… FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) … of such programs with town property. This is in response to your letter concerning the expenditure of town funds for …
https://www.osc.ny.gov/legal-opinions/opinion-88-41Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible for … office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County Law … Town Board, or for improvement districts with separately elected commissioners, the Board of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … billion of refundings as follows: $4.71 billion scheduled for July, of which $3.48 billion is for new money and $1.32 … Comptroller DiNapoli announced a tentative schedule for the planned bond sales for the state NYC and their public …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-bond-calendar-third-quarterOpinion 89-40
… wages, a volunteer must have an "employer". Section 72-o does not define the term "employer". In this regard, however, … for actual lost wages resulting from compliance with a subpoena is to "reimburse them for time lost... in … not exist because a partnership without outside employees does not give rise to an employer-employee relationship (see …
https://www.osc.ny.gov/legal-opinions/opinion-89-40DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… Eleven communities have been listed in the second highest category of “moderate fiscal stress.” This includes Suffolk … Another 18 municipalities have been listed in the third category as “susceptible to fiscal stress.” DiNapoli’s … Twenty calendar year entities moved into a fiscal stress category in 2014; Eleven calendar year entities moved out of …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesPayroll Users Group Organizational Charter
… with up to 12 people on each Committee. Standing Committee Chairs shall be drawn from the user community. There shall be … be defined by their primary agency code. Section 3. The Chairs of the Standing Committees shall be representatives of … in good standing and serve a term of two years. The Chairs shall be elected at the November meeting in the year …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterThe Domestic Relations Order – Divorce and Your Benefits
… during a marriage are marital property, and subject to equitable distribution upon a member’s divorce, pursuant to Domestic Relations Law Section 236 ( Majauskas v. … may determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-order