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Military Service Credit
… eligible to purchase credit toward your retirement benefit for your military service. Because service credit is a factor … There are different sections of the law that allow credit for military service. The cost of the credit depends on which … with and without the military service credit to see how it will change if you purchase all or part of your …
https://www.osc.ny.gov/retirement/members/military-service-creditEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… financial operations for the period January 1, 2011 to April 30, 2012. Background The East Clinton Fire District is … a comprehensive written contract for each consultant that details the services to be provided and the pay rate for each …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… of housing the Allegany County Departments of Aging and Veterans Affairs. There is no authority in General Municipal Law for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalSaratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235DiNapoli Announces Latest Fiscal Stress Scores
… There are 25 local governments in fiscal stress, State Comptroller Thomas P. DiNapoli … towns and one village. Ten of those municipalities are in the highest ranking designation of “significant fiscal stress.” “Nearly six million New Yorkers are living in a community struggling with fiscal stress. My Fiscal …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… customers or third parties. Examples include data used to produce payroll or vendor payments, preliminary drafts of bid …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesState Comptroller DiNapoli Releases Audits
… that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance with Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions … On a statewide basis, SLA generally approved new liquor licenses and license renewals consistent with state …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY Broadband Program (Program)—launched … or underserved. ESD made progress in addressing the problems identified in the initial audit report. Of the … – Oversight of the Early Intervention Program (Follow-Up) (2024-F-3) The mission of the Early Intervention Program …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 960
… the Governor signed into law pension reform legislation (Assembly Bill No. A40026 and Senate Bill No. S66026) that … constitutional requirements, only applies to new members of ERS who first join on or after January 1, 2010. Some of the significant changes impacting Tier 5 members include, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemElmont Public Library – Board Oversight and Professional Services (2014M-060)
Elmont Public Library Board Oversight and Professional Services 2014M060
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060DiNapoli: Pharma Company Agrees To Bar Its Drugs From Use In State Executions
… the cost of benefit payments has been funded by investment returns. The Fund’s fiscal year ends March 31, 2015. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-pharma-company-agrees-bar-its-drugs-use-state-executionsOrdinary Disability (Section 362) – Career Plan
… made. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members would not receive an annuity based on those … benefits. However, employers may not file applications for members receiving Section 207-a or 207-c (General Municipal …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-disability-section-362Ordinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… disability retirement must be submitted while you are in service or within 90 days from the date you: Are last paid …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362Eligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years of service credit … a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five years of service credit. … information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Eligibility The Benefit and …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingOpinion 2008-2
… OF INTEREST -- Exceptions (contracts entered into prior to municipal service) -- Interests in Contract (town board … providing hauling services as sole proprietor) GENERAL MUNICIPAL LAW §§ 801, 802 (1) (h): A newly elected town board … member was elected to office, the exception in General Municipal Law § 802 (1) (h) applies and the interest is not …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Agencies Bulletin No. 174
… automatic earnings will be the begin and end dates of the payroll period being processed. Agency Procedures: Changing … employee is paid automatically using the dates of the payroll period being processed, the agency must submit, if … earnings code RGH, the exact begin and end dates of the payroll period being processed and the number of hours to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… weeks leading up to the February 27 Consensus Forecasting Conference. Since those forecasts were finalized, the spread … frequent meetings similar to the Consensus Forecasting Conference held annually in late February. Public review and analysis of developments in the global, national and State economic outlook, and their potential …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactState Comptroller DiNapoli Releases Municipal Audits
… member with the prohibited conflict of interest, the town supervisor, and another board member approved the $13,183 … with his prohibited conflict of interest. The town supervisor stated he approved the claim because the repair … payroll enabled three ALS employees to overlap their shifts at the district and the neighboring Amagansett Fire …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-57
… COOPERATION -- Capital Improvements (town improvement of village street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-89-57DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… to its rainy day reserves, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “The … need for a cushion to fall back on is especially urgent today amid signs of a slowing economy. As the financial capital of the world, New York is particularly sensitive to economic …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reserves