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Special Plan for Uniformed Court and Peace Officers in the Unified Court System (Tiers 2, 3, 4, 5 and 6)

Information for members about special plan for Uniformed Court and Peace Officers in the Unified Court System Tiers 2 3 4 5 and 6

https://www.osc.ny.gov/retirement/publications/special-plan-uniformed-court-and-peace-officers-unified-court-system-tiers-2-3-4-5-and-6

State Comptroller DiNapoli Releases School Audits

… , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , Greenburgh-Graham Union Free School District , Locust Valley Central School District … Board and district officials have not effectively managed fund balance and have allowed reserve balances to accumulate …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1

Opinion 96-22

… This opinion represents the views of the Office of the State Comptroller at the time it was … J. LaBarge, Supervisor Town of Ulster 1 In view of our conclusion, we need not address the circumstances in … to the establishment of tax certiorari reserve funds by school districts), pursuant to General Municipal Law, …

https://www.osc.ny.gov/legal-opinions/opinion-96-22

Opinion 99-2

… Requiring Bidding (purchase of materials and supplies for construction work performed by municipal employees) -- Municipal Employees (use of for construction as exception to competitive bidding) STREETS … salt storage shed. Purchases of materials and supplies for the work would be subject to competitive bidding …

https://www.osc.ny.gov/legal-opinions/opinion-99-2

DiNapoli: Rural Counties Face Shortage of Health Professionals

… report by State Comptroller Thomas P. DiNapoli examined healthcare professional shortages in 16 rural counties in New … lives,” DiNapoli said. “Addressing gaps in the rural healthcare workforce to alleviate current shortages and plan … counties presents an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionals

Town of East Hampton – Budget Review (B17-7-15)

… and expenditure projections in the Town’s tentative budget for the 2018 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue debt not to exceed $30 million to … are reasonable. The Town’s 2018 tentative budget complies with the tax levy limit. Key Recommendations The budget …

https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-east-hampton-budget-review-b17-7-15

Town of East Hampton – Budget Review (B18-7-9)

… 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local governments that … their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/town/2018/10/29/town-east-hampton-budget-review-b18-7-9

Vendor File Advisory No. 11

… important that agencies select the correct vendor Location for each transaction in SFS. This will ensure the State does … should not assume the default is the correct Location for each individual transaction. Instead, agencies must review and select the appropriate Location for each transaction, based on the vendor’s preference. If …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/11-vendor-location

Town of East Hampton - Budget Review (B19-7-10)

… 31, 2007, December 31, 2008 and December 31, 2009. New York State Local Finance Law requires all local …

https://www.osc.ny.gov/local-government/audits/town/2019/11/08/town-east-hampton-budget-review-b19-7-10

Opinion 2001-14

… v Finger Lakes Solid Waste , 167 AD2d 848, 561 NYS2d 954, both citing Dykeman , supra , as an incompatibility …

https://www.osc.ny.gov/legal-opinions/opinion-2001-14

State Agencies Bulletin No. 1930

… Purpose The purpose of this bulletin is to provide instructions for processing … payments related to ERAP activities and to inform agencies of new Time Entry Earnings Codes to be used for reporting and … determination are affected. Background Per NYS Division of the Budget (DOB), agencies must track expenditures for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1930-processing-payments-activities-related-eligibility-determinations

Other Bulletin No. 55.2

… inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree … will be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-552-april-2020-state-university-construction-fund-scf-civil

Accounts Payable Advisory No. 73

… of $500.00 (an increase from $100.00) and, Update “United Parcel Service (UPS)” to “Statewide Contract Vendor for Small …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/73-paying-sales-tax-and-freight-amounts

St. Lawrence County – Financial Condition (2013M-46)

St Lawrence County Financial Condition 2013M46

https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46

Rockland County – Budget Review (B6-13-22)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2014 fiscal year are … totaling $96,000,000 to liquidate the cumulative deficit in the County’s general fund for the fiscal year ending … that the significant revenue and expenditure projections in the County’s proposed budget are reasonable. The proposed …

https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… Purpose of Audit The purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

Contributing Toward Your Retirement – Police and Fire Plan

… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … plus the interest they earn, will provide you with an annuity when you retire. Tier 5 Members If you are a Tier 5 … occurs first. These mandatory contributions are not annuity savings contributions and will not provide you with …

https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirement

Contributing Toward Your Retirement – En-Con Police Officers Plan

… Tier 1, 2 and 3 Members If you are a Tier 1 or 2 member, or a Tier 3 … requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in … requiring the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in …

https://www.osc.ny.gov/retirement/publications/1822/contributing-toward-your-retirement