Search
Full- and Part-Time Service Credit – Career Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a … service credit by subtracting your beginning date of employment from the date you actually leave paid employment. …
https://www.osc.ny.gov/retirement/publications/1642/full-and-part-time-service-creditFull- and Part-Time Service Credit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… join the Retirement System on the day you begin employment with a participating employer and you work on a full-time, …
https://www.osc.ny.gov/retirement/publications/1511/full-and-part-time-service-creditFull- and Part-Time Service Credit – Non-Contributory Plan with Guaranteed Benefits
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a … service credit by subtracting your beginning date of employment from the date you actually leave paid employment. …
https://www.osc.ny.gov/retirement/publications/1513/full-and-part-time-service-creditFull- and Part-Time Service Credit – Police and Fire Plan
… Full-Time Employment If you join the Retirement System on the day you begin employment with a participating employer and you work on a … service credit by subtracting your beginning date of employment from the date you actually leave paid employment. …
https://www.osc.ny.gov/retirement/publications/1512/full-and-part-time-service-creditState Agencies Bulletin No. 1923
… this bulletin is to notify agencies of an increase in dues for Police Benevolent Association of New York State, Inc. … OSC will automatically increase the biweekly deduction for union dues (Deduction Code 483) from $38.96 to $50.65. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1923-police-benevolent-association-new-york-state-inc-pbanys-dues-increaseOpinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter … Authority , Court of Appeals, decided 12/20/90; cf . NY Const, art V, §1, relative to Comptroller's audit …
https://www.osc.ny.gov/legal-opinions/opinion-91-2Opinion 90-41
… of village to assess entire cost against benefited properties) VILLAGE LAW, §§14-1400, 14-1416, 14-1428: A … cost of such construction be borne wholly by the benefited properties. This is in reply to your inquiry concerning the … to an existing sewer system wholly against benefited properties. You indicate that the existing village sewer …
https://www.osc.ny.gov/legal-opinions/opinion-90-41Opinion 2007-8
… requirement. The State Comptroller has not made such a designation to date. 2 IRS Form 990 is a return filed by …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Opinion 2009-1
… and recusal by fire district commissioner whose spouse is to be appointed treasurer) -- Family Relationships (spouse of … of the spouse of a member of a board of fire commissioners to the office of fire district treasurer. The fire district, … member of the board of fire commissioners whose spouse is to be appointed as treasurer to disclose the relationship, …
https://www.osc.ny.gov/legal-opinions/opinion-2009-1Opinion 88-38
… in the opinion. FEES -- Court Fees (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. We have … from the filing fees imposed in connection with appeals to the Appellate Divisions and the Court of Appeals. In our …
https://www.osc.ny.gov/legal-opinions/opinion-88-38Opinion 96 - 14
… approximately $2,000 per year. You also state that it is unclear whether the hardware store is operated as a sole proprietorship, partnership or corporation, but that if the hardware store is operated as a corporation, we may assume that the trustee …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… opinion. LOCAL LAWS -- Procedural Requirements (necessity to address only a single subject) -- Terms of Office (single … Terms of Office (change in terms of town offices from two to four years) MUNICIPAL HOME RULE LAW, … the town clerk and the town supervisor from two to four years does not violate the "single subject" …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: 2015 Sales Tax Collections Drop in 30 Counties
… 57 counties outside of New York City last year, according to a report issued today by State Comptroller Thomas P. … grew by 3.6 percent, or $552 million, in 2015 compared to 2014. But the increase was nearly exclusively driven by … “The unpredictability in sales tax collections continues to have financial ramifications for our local governments and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-2015-sales-tax-collections-drop-30-countiesComptroller DiNapoli Releases School Audits
… adopted budgets that did not include estimated expenses for recurring revenues and realistic estimates for expenditures. As a result, the district has accumulated … and approved before payment, appropriately supported and for valid business purposes. However, two tuition claim …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0DiNapoli Releases Year-End State Cash Report
… State tax collections totaled $74.4 billion in State Fiscal Year (SFY) 2016-17, a decline of $300.1 … percent from last fiscal year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. … the latest projections released with the Executive Budget in February, primarily due to lower than anticipated business …
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
… in holding him accountable.” Carville said, “This crime is particularly disturbing because of the victims that … break our laws, accountable. Mr. Rose took advantage of a position he was entrusted in, and stole funds intended to … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
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
… or unsupported. Empire State Development Corp. (ESD) Selected Aspects of the Minority and Women-Owned … available for MWBE participation. However, plans for 10 sampled ESD agencies were submitted late (one by more than five …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … firm erroneously commingled debt and grant proceeds for capital projects with the town’s operating funds. Village … actually available in the water fund to finance operations for the 2013-14 and 2014-15 fiscal years. Village of …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-2Comptroller 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-1Oversight of Select High-Technology Projects (Follow-Up)
… sectors by providing loans and grants and administering tax credit projects. ESD also administers a variety 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-follow