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Full- and Part-Time Service Credit – Police and Fire Plan
… the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum wage × 2,000) Employers report your days worked and salary to us. …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditFull- and Part-Time Service Credit – New Career Plan
… is credited as the lesser of: number of days worked ÷ 260 days or annual salary reported ÷ (State’s hourly minimum …
https://www.osc.ny.gov/retirement/publications/1515/full-and-part-time-service-creditOpinion 91-2
… may request officials of an OTB corporation to fill out a form listing certain outside employment and business … by requesting that OTB officials fill out a confirmation form listing certain outside employment and business … as to whether the information listed in the confirmation form will be confidential. Each regional OTB is a public …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… existing sewer system wholly against benefited properties. You indicate that the existing village sewer system was … In this regard, we note that the bill jacket includes a letter, dated June 11, 1973, from the Office for Local … supports this interpretation of legislative intent. That letter states, in part, as follows: The amendment to §14-1410 …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… on a fire company that provides fire protection by contract to a town fire protection district. A fire protection contract with a fire company may include a provision … to revenues and expenditures in connection with such contract or contracts. You ask whether a town board, on …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… is no statutory or common law prohibition against the appointment of the spouse of a member of a board of fire … recuse himself or herself from discussions on the appointment and on other resolutions relating specifically to … any examination of the treasurer's books and records ( id .), and any requests by the treasurer for materials, …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… are entitled, upon the filing of a record on a civil appeal or a statement in lieu of record on a civil appeal, as required by rule 5530 of this chapter, to a fee of two hundred dollars, payable in advance." Clearly, …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college trustee) CONFLICTS OF INTEREST -- … and Sales (community college purchasing from hardware store owned by college trustee) EDUCATION LAW, §6304(6); … year, the college purchases supplies from a hardware store owned by the trustee and the sum of the purchases plus …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… was in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of … provided both for apportionment of a county legislative body and for the filling of vacancies in the apportioned … 4, 1992 Thomas D. Mahar, Jr., Esq., Town Attorney Town of Poughkeepsie …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… tax collections continues to have financial ramifications for our local governments and their bottom lines,” said … sales tax revenues otherwise rose $249 million (3.7%) for the year. Additional findings in DiNapoli’s report … a sales tax saw a drop in collections from 2014 to 2015. For a copy of the report, visit: …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining … realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Year-End State Cash Report
… totaled $74.4 billion in State Fiscal Year (SFY) 2016-17, a decline of $300.1 million or 0.4 percent from last fiscal … Thomas P. DiNapoli. Tax collections for the year ended $600 million lower than the latest projections released with … . DiNapoli's office issues a state cash report every month identifying state revenues and spending from the prior …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportDiNapoli: Former Vernon Center Fire Department Treasurer Pleads Guilty to Stealing Over $300,000
… Thomas P. DiNapoli, Oneida County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-former-vernon-center-fire-department-treasurer-pleads-guilty-stealing-over-300000State Comptroller DiNapoli Releases State Audits
… State agencies and public authorities must file a master goal plan or an update by Jan. 15 of each year. Such … be located. Ogdensburg Bridge and Port Authority: Capital Planning and Maintenance (2015-S-70) Although the authority …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… significant unplanned costs to repair the village’s water tower, have caused substantial financial decline in both the …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Guess Inc. Agrees to Report on Workplace Safety, Environmental Risks
… to implement the core labor rights standards of the UN’s International Labor Organization (ILO ), and to allow …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-guess-inc-agrees-report-workplace-safety-environmental-risksComptroller DiNapoli Releases School Audits
… of the East Greenbush Central School District , East Rockaway Union Free School District , Honeoye Central School … district purposes and approved prior to payment. East Rockaway Union Free School District – Purchasing (Nassau … of the East Greenbush Central School District CSD East Rockaway Union Free School District Honeoye CSD Jefferson CSD …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-1Appointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent … head that may have placed or approved the purchase in question. The claims auditor should attend training …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorOversight of Select High-Technology Projects (Follow-Up)
… financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) … of tax credit programs including the Excelsior Jobs, Film Tax, and Life Sciences tax credits. In recent years, New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… were appropriately licensed and inspected; facilities with radiation equipment were registered and inspected; facilities … radioactive materials and equipment in New York City, and is responsible for the scientific review and approval of … rules, regulations, and license conditions, DoHMH is required to inspect all licensed and registered …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipment