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NYSLRS Fact Sheet
… System (PFRS) Member Information (as of March 31, 2025) Overall membership in NYSLRS: 1,264,732 735,943 members … 481,747 retirees 47,042 beneficiaries ERS (as of March 31, 2025) Average pension for all ERS retirees and beneficiaries: $28,491 Tiers of membership Tier 1 joined before July 1, 1973 …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetOpinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … be very costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You further point out that your ownership interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-75State Comptroller DiNapoli Releases Audits
… trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces of on-rail … Over Tablet and Kiosk Usage by Incarcerated Individuals (2022-S-8) The Department of Corrections and Community …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsOpinion 90-29
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … as follows: 7. Undisbursed restitution payments. Where a court requires that restitution or reparation be made by a … to the provisions of subdivision 7. In our opinion, a claim by a person to recover money being held on his behalf …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Cooperative Information Technology Services (2012MR-1)
… 8, 2011. Background Local governments, regardless of their size or complexity, are becoming increasingly reliant on …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1State Comptroller DiNapoli Releases Municipal Audits
… East Meredith Rural Fire District – Financial Activities (Delaware County) The board did not establish adequate … inappropriate transactions. Town of Friendship – Justice Court Operations (Allegany County) Although the justices … its policy covered the calculation of the administrative fee. As a result, an administrative fee of $88,815 was …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2002-14
… benefit a private party. December 9, 2002 David S. Merzig, Esq., Village Attorney Village of Margaretville 1 For …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14Town and County Special Districts and Town Improvements
… to finance the establishment, extension of or increase in the maximum amount to be expended for a special district … calculate future average estimated cost thresholds. 2026 Special District Average Estimated Cost Thresholds … (includes the establishment, extension of or increase in the maximum amount to be expended): Sewer $1,010 Water …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsNew York State Debt
… plays an essential role in government, providing funds to build schools, hospitals, highways and mass transit. Misused, … plays an essential role in government providing funds to build schools hospitals highways and mass transit Misused …
https://www.osc.ny.gov/debtOpinion 92-31
… ADVERTISING -- Municipal Advertising (no authority to sell in newsletter) VILLAGES -- Powers and Duties … activities and financial reports. The village may not sell advertising space in such a newsletter. You ask whether … The current Village Law, which became effective in 1973, does not provide similar express statutory authority for a …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Opinion 2005-3
… DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building) EDUCATION … or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In … that will be used primarily as a “commercial” parking garage for commuters and other members of the public at …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Archived: Legislative Session 2023–2024
… be qualified withdrawals under the New York state college choice tuition savings program. Expedited Payments of …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … agency sole custody purposes. Pursuant to Section 106 of the State Finance Law requires that ALL monies received by … audit by the State Comptroller. Monies held in a fiduciary capacity (title is not vested in the state) by an officer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewPublic Officers – Membership and Enrollment
… eligible for membership in NYSLRS. This applies regardless of whether individuals are elected or appointed as public … You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a … duties. Public officers are authorized to act in their capacity as an officer for their established term. Any public …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Police Bulletin No. SP-222
… The purpose of this bulletin is to inform the Division of State Police of OSC’s Automatic processing of the 2021 State Police Expertise Pay. Affected Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – … State Police Bulletin No SP222 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-222-2021-state-police-expertise-payService Retirement Benefit – State Police Plan
… service , your pension will be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable … you were employed by the Division of State Police prior to August 15, 2007, and you retire at age 57 before completing … with the Office of the State Comptroller 15 – 90 days before your retirement date. To apply for retirement, …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitOpinion 96-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … may be changed only by act of the State Legislature. You ask how a fire district may change its fiscal year from a … in connection with paying fire district tax moneys over to the fire district). June 14, 1996 Richard C. …
https://www.osc.ny.gov/legal-opinions/opinion-96-12DiNapoli: Too Many Subway Stations Need Repairs
… Too many New York City subway stations are in disrepair and New York City Transit’s repair program is … Comptroller Thomas P. DiNapoli. Only 51 of the city’s 468 stations were free of defects, and just 1-in-4 had most or … Too many New York City subway stations are in disrepair and New York City Transits repair …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-too-many-subway-stations-need-repairsAugust 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public … direct loans) and the proper accounting treatment for each loan type: Long Term Leverage Loans (Approximately 95% of the … of Funds: The local government in applying for the loan from EFC must pass a resolution authorizing the issuance …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsOpinion 90-21
… supervisor and may be retained in the supervisor's office after audit and payment. Subdivision 1 of Town Law, §119 … supervisor and may be retained in the supervisors office after audit and payment …
https://www.osc.ny.gov/legal-opinions/opinion-90-21