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Opinion 92-40
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … offset the cost of governmental functions generally is a tax (see Orange and Rockland Utilities, Inc. v Town of …
https://www.osc.ny.gov/legal-opinions/opinion-92-40Cost-of-Living Adjustment – New Career Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1515/cost-living-adjustmentCost-of-Living Adjustment – Career Plan
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1642/cost-living-adjustmentCost-of-Living Adjustment – Non-Contributory Plan with Guaranteed Benefits
… for ten or more years (generally applies to members in special plans that allow for retirement, regardless of …
https://www.osc.ny.gov/retirement/publications/1513/cost-living-adjustmentCost-of-Living Adjustment – Police and Fire Plan
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of inflation, but never less than 1 percent or more than 3 …
https://www.osc.ny.gov/retirement/publications/1512/cost-living-adjustmentCost-of-Living Adjustment – Basic Plan with Increased-Take-Home-Pay (ITHP)
… increase each year. This adjustment, subject to pension caps and limitations, is 50 percent of the previous year’s annual rate of … of your Single Life Allowance, even if you selected a different option at retirement. You will begin receiving …
https://www.osc.ny.gov/retirement/publications/1511/cost-living-adjustmentElectronic Fund Transfer Instructions
… or Federal Wire with the following banking information. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY Routing …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersGet Information about 1099s
For any questions regarding your 1099S 1099INT or 1099MISC information return contact the Office of the State Comptroller at
https://www.osc.ny.gov/state-vendors/portal/get-information-about-1099sHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
Hamburg Industrial Development Agency Project Approval and Monitoring 2015M32
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andNew York’s Economy and Finances in the COVID-19 Era
… BLS add to the picture. Total wages in accommodation and food services fell by $3.5 billion, a drop of nearly 60 … in the State “sometimes or often” did not have enough to eat, according to the U.S. Census Bureau’s Household Pulse … that they sometimes or often did not have enough food to eat. 20% of Hispanic/Latino households reported that they …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the membership. Furthermore, in accordance with relevant case law, in the case of a multi-company fire department, FFI tax proceeds … are distributed in accordance with the statute, relevant case law, and are accounted for and documented. In the Town, …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. East Quogue Union Free School District – Claims Auditing (Suffolk County) … and approval. Payments were not sufficiently supported for 16 claims totaling $835,152 that the claims auditor … increased costs. Homer Central School District – Criminal History Background Checks (Cayuga County) The district did …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Opinion 94-12
… DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire district may, without referendum, negotiate a lease of a portion of its vacant land with a not-for-profit …
https://www.osc.ny.gov/legal-opinions/opinion-94-12Opinion 88-35
… of commodity and professional services) -- Sole Source (acquisition of unique computer software) -- Contracts … of the contract is the primary or predominant part of the acquisition and whether there is an inextricable integration … Erie County , 34 AD2d 289, 310 NYS2d 953; 1A Antieau, Mun Corp Law, §10.33). Competitive bidding also is not required …
https://www.osc.ny.gov/legal-opinions/opinion-88-35Overtime Temporarily Excluded from Tier 6 Contribution Rates
… your monthly report, we will issue a credit to your Employer Reporting Account for the total amount of the … and explained that the refund will be issued by their employer within 8 weeks of the date of the letter they … Contacts received an email letting them know that a notification was available in Retirement Online . The …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesSt. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency (SLCIDA) … Board appropriately evaluated projects before approval and subsequently monitored the performance of businesses that … project monitoring efforts should be improved. The Board and SLCIDA officials did not: Establish adequate procedures …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… reserves. Key Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State contract and compare the vendor’s pricing …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed Funds (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people … New York State Comptroller Thomas P DiNapolis Office of Unclaimed Funds OUF now returns on average over $2 million in …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… Food prices in the New York City metropolitan area have risen … low-income households are paying substantially more toward food than before the pandemic, according to a report released … Food prices in the New York City metropolitan area have risen …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsen