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Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Comptroller DiNapoli Releases Municipal Audits
… credit card usage and disbursements. However, the board does not have any policies or procedures for cash receipts. … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Two commissioners purchased vacation packages for a conference in Florida and charged an additional $1,095 for … monthly bank reconciliations. Clinton County – Separation Payments (2018M-44) The county did not accurately calculate separation payments made to seven former employees. As a result, four …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-257
… Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence on or after the applicable … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-257-2024-retroactive-increase-expertise-pay-eligible-employees-state-policeMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help … they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS employees totaled … of the increased hourly rate went undetected, resulting in a total overpayment of $8,690. The District’s inconsistent …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Coalition of 41 Investors Call on U.S. Companies to Oppose President Trump's Actions on Immigration
… companies have been born outside the country, including Google, Pepsi, Coca-Cola, Microsoft, IBM, and Adobe. As the … empirical evidence suggests that those that excel in this area reap strong financial rewards for their shareholders." …
https://www.osc.ny.gov/press/releases/2018/02/coalition-41-investors-call-us-companies-oppose-president-trumps-actions-immigrationNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… the then prison population of 62,597 were 50 and over. The share who are at least 60 years old nearly tripled from 2.7% … Drug Laws in 2009. The most recent state report on the impact of the 2009 reforms shows significant declines in … but only 26 in March 2020. Cost of Medical Care Overall health care costs for the state prison system have averaged …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianRetiring Before Age 62 – New Career Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1515/retiring-age-62Additional Service Credit for Sick Leave (Section 341[j]) – Forest Rangers Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may … For example, if you have four years and ten months of service credit and you need five years to be vested, your … benefit calculation. For example, if you have 19½ years of service credit but your pension will improve substantially …
https://www.osc.ny.gov/retirement/publications/1864/additional-service-credit-sick-leave-section-341jApplying for Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 Applying for Benefits
https://www.osc.ny.gov/retirement/publications/1840/applying-benefitsApplying for Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Applying for Benefits
https://www.osc.ny.gov/retirement/publications/1841/applying-benefitsOrdinary Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Ordinary Death Benefit
https://www.osc.ny.gov/retirement/publications/1841/ordinary-death-benefitSpecial Disability Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… under Article 14B Sections 551 552 553 Special Disability Benefits …
https://www.osc.ny.gov/retirement/publications/1841/special-disability-benefitsDivorce – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… ERS Tier 36 members under Article 14B Sections 551 552 553 Divorce …
https://www.osc.ny.gov/retirement/publications/1841/divorceBorrowing Against Your Contributions – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 under Article 14B Sections 551 552 553 Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1841/borrowing-against-your-contributionsIRS Pension Limitation – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 IRS Pension Limitation
https://www.osc.ny.gov/retirement/publications/1841/irs-pension-limitationEnding Your Membership – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Ending Your Membership
https://www.osc.ny.gov/retirement/publications/1841/ending-your-membershipRetirement System Membership – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Retirement System Membership
https://www.osc.ny.gov/retirement/publications/1841/retirement-system-membershipAccidental Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 Accidental Death Benefit
https://www.osc.ny.gov/retirement/publications/1840/accidental-death-benefit