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Corporate Governance
… plan, including largely discretionary short term awards and lack of disclosure. Broadcom Inc. 4/20/2026 … pay practices including continued use of significant awards, internal pay inequity and lack of a comprehensive …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2000-9
… the executive director has met the specified criteria and is eligible for the specified additional compensation. You … No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). It is well-established, however, that additional compensation … and employees (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Comparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. Tiers 3 & 4 Tier 5 Tier 6 Membership … 6. Service Retirement Pension Benefit Calculation — Most ERS members are covered under the Article 15 Retirement Plan … FAE × years of service beyond 30 For information on other ERS retirement plans, refer to our Publications page . …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsState Agencies Bulletin No. 2379
… for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer paid … that exceed the $5,250 exclusion limit for calendar year 2025 are affected. Per IRS Publication 15-B, Employer’s Tax … 15-B for further information. Note: As of July 2025, two new earnings codes have been created to allow the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025Available Options – New Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Career Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. "Initial value" is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides for the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsAvailable Options – Forest Rangers Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides for the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. "Initial value" is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1864/available-optionsAvailable Options – En-Con Police Officers Plan
… Single Life Allowance (Option 0) This is the basic retirement benefit. It provides for the maximum … payments cease upon your death. When you die (even if it is only one year, or sooner, after retiring), nothing will be … your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the value of your retirement benefit …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When … have to submit my ROA to the clerk of the governing board? What should I do if I take a two-week vacation during the … Activities page for more examples of what is and isn’t considered work-related. What should I do if, …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsNY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help … maintain their health, independence and quality of life. DiNapoli and Molinaro today met with area residents, … a new savings plan called the New York Achieving a Better Life Experience program designed to help individuals with …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset … receive a COLA increase each September. How COLA is Determined In accordance with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… General Municipal Law 5 authorizes local governments and school districts to pay for the actual and necessary expenses … A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect … and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect …
https://www.osc.ny.gov/help/social-media-use-policyMattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48