Search
Opinion 2000-14
… 1922. The primary purpose of section 113(a) was to ". . . halt the proliferation of local retirement systems whose …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 … State Comptroller Thomas P DiNapoli today announced that the New York State Common Retirement Funds Fund investment …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Oversight of Passenger Safety
… covers New York City OPWDD facilities during the period of April 1, 2015 through June 26, 2018. Background OPWDD … State operations for OPWDD, including the direct delivery of services to people with developmental disabilities by … 3,000 State-owned vehicles as well as hired contractors to transport individuals who live in OPWDD-run residences. In …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyDiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… individuals who depend on state funding. The General Fund balance as of March 31, 2017 was $7.7 billion, with … of the total. By the end of the current fiscal year the balance is expected to be one-third lower than its recent …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksState Agencies Bulletin No. 2419
… employees who wish to join NYSLRS through the Retirement Online Enrollment Dashboard . When explicitly requested in … to 8 characters. Questions: For help accessing Retirement Online, use the employer help desk form (select Retirement Online Troubleshooting from the dropdown) or call …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2419-enhanced-payroll-reporting-new-york-state-and-local-retirement-systemCoeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… cash receipts records and the Treasurer deposits funds in a timely manner. Perform bank reconciliations for all Company bank accounts. Except as specified in Appendix A, Company officials generally agreed with our … action. Appendix B includes our comments on issues raised in the Company’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84DiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Three Mitchell-Lama housing developments overseen by the New York City Department of Housing Preservation and Development (HPD) operated at a financial loss, even as they … Three MitchellLama housing developments overseen by the New York City Department …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsState Agencies Bulletin No. 708
… Affected Employees Merit step eligible employees in Bargaining Units 05 and 67 Effective Date(s) Payment will be processed in Pay Period 1L, paychecks dated April 26, 2007 … , 21P or CAL will receive the initial Merit Step payment in April 2007. Employees who become eligible in the future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/708-public-employees-federation-pef-and-rent-regulation-services-unit-rrsuTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Opinion 2001-11
… be subject to the requirements of General Municipal Law §104-b. Section 104-b requires fire districts to adopt written internal … bidding requirements. The stated objectives of section 104-b include assuring the prudent and economical use of …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Patchogue-Medford Public Library - Non-Payroll Disbursements (2019M-126)
… be paid in advance. The Treasurer did not maintain custody and control of her signature stamp and check signatory policies were not followed. Key … Ensure the Treasurer maintains custody of her signature stamp and that bank account signature cards comply with …
https://www.osc.ny.gov/local-government/audits/library/2019/10/11/patchogue-medford-public-library-non-payroll-disbursements-2019m-126Opinion 2009-2
… Office of the State Comptroller's Disapproval Mem, Bill Jacket, L 1974, ch 521, at 2). 4 In setting forth the … sources ( see e.g . Office for Local Government Mem, Bill Jacket, L 1974, ch 512, at 8 [noting that the purpose of the … rate determined by the State officer or agency charged with the duty of such determination (currently, the Office of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… Enacted Budget Financial Plan projects healthy growth in tax receipts and federal aid for the current fiscal year, but … Enacted Budget plan addresses risks such as downturns in tax receipts and federal aid, but other, more unpredictable … projections, due in part to taxpayer responses to federal tax changes. Such changes may continue to have unpredictable …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansX.1 Overview – X. Guide to Vendor/Customer Management
… Vendor ID to each Business Unit when conducting business. CUSTOMER The New York State Customer File is a centralized repository of customers used … Units and Revenue Contracts Entities. The Centralized Customer File facilitates the Office of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overview25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… age. “Creditable service” is: Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York State Police; Service in the Regional State Park Police; Service in …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Town of Cherry Valley – Budget Review (B25-4-7)
… an independent evaluation of the Town’s preliminary 2026 budget. Background Based on our review, we determined … revenues to fund recurring expenditures. Key Findings The 2026 preliminary budget includes an estimate for Health … could nearly deplete the Town’s general fund by the end of 2026. The 2026 preliminary budget includes a tax levy for the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7Ordinary Death Benefit – Career Plan
… The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefitOrdinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt from … you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … the last date you were receiving salary, on an authorized medical leave of absence or receiving Workers’ Compensation …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitOrdinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… at least one year of service since last joining the Retirement System and your death occurs: While you are on the … has not been terminated by resignation, employer action, retirement or any other means while receiving those benefits; …
https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefitOpinion 90-39
… or user fee on behalf of a fire district) TOWN LAW, §181(1); MUNICIPAL HOME RULE LAW, §10(1)(i),(ii)(a)(9-a): A town … Law, §10(1)(i) and (ii)(a)(9-a) relates only to the town's property, affairs or government, and to fees and charges … of fees or charges for fire protection services. In order for a fee or charge not to be considered a tax, it must …
https://www.osc.ny.gov/legal-opinions/opinion-90-39