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Retirement Option Election Form for Tier 3, 4, 5 and 6 Members for Designating Multiple Beneficiaries (RS6400)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with multiple beneficiaries use form RS6400.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6400.pdfRetirement Option Election Form For Tier 3, 4, 5 and 6 Members (RS6399)
To select a pension payment option when applying for retirement, Tier 3, 4, 5 and 6 members with one beneficiary use form RS6399.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6399.pdfOpinion 2004-7
… of delinquent charges against outside users) VILLAGE LAW §§11-1118, 11-1120; STATE CONSTITUTION, ARTICLE XVI, §1; MUNICIPAL HOME RULE LAW §10(1)(ii)(a)(9): Delinquent water charges owed by users … to cover costs that are collected by means of a civil suit (see, e.g., 26 Opns St Comp, 1970, p 34; 11 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXI.2.O Contracts with Not-for-Profit Organizations – XI. Procurement and Contract Management
… with certain exemptions 1 , that charitable organizations register with the Office of the Attorney General (OAG). In … with certain exemptions that charitable organizations register with the Office of the Attorney General …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2o-contracts-not-profit-organizationsFinancial Toolkit for Local Officials
… Budgeting in Future Years Cash Flow Management Strategies … Local government and school district leaders …
https://www.osc.ny.gov/local-government/financial-toolkitVillage of Schoharie - Board Oversight (2018M-184)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s … oversight from the Board. The Board has not audited, or contracted for an audit of, the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Opinion 92-9
… as requiring a physical presence in a courtroom before a judge ( cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 … without actually being present in a courtroom before a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS … not committed in the immediate view and presence of the judge. The judge, however, is not the court. A court has been …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli: Public Drinking Water Needs More Protection
… protections to ensure clean drinking water and prevent contamination that could result in health problems, according … we should never take for granted," DiNapoli said. "Water contamination in Hoosick Falls, Newburgh and Long Island … for public water supplies and improve our response to contamination." The President's proposed budget would cut the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionRFP#0010 – Financial Organization (Trustee) Services for Length of Service Award Programs
… Request for Proposals Issued May 13, 2025 The Office of the State Comptroller (“OSC”) is seeking … Organization (Trustee) Services for Length of Service Award Programs as detailed in the solicitation available via …
https://www.osc.ny.gov/procurement/rfp0010Opinion 89-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … -- Fees (exemption from court fees) PUBLIC HOUSING LAW, §52(1): A municipal housing authority is exempt from the …
https://www.osc.ny.gov/legal-opinions/opinion-89-63DiNapoli: Former Treasurer Charged in $11,000 Theft of Bolivar Volunteer Fire Department Funds
… "Smile for Christmas" campaign which collects money for toys for local children. She covered her actions by …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-treasurer-charged-11000-theft-bolivar-volunteer-fire-department-fundsContract #C001191 – Leadership Development Program for OSC
… to the NYS Contract Reporter at http://www.nyscr.ny.gov (CR #2115930). All correspondence related to this opportunity … should be sent to: [email protected]. Information, as it becomes available, will be available for download through …
https://www.osc.ny.gov/procurement/contract-c001191Village of Dering Harbor – Board Oversight (2020M-29)
… complete report - pdf ] Audit Objective Determine whether the Board provided adequate oversight of the Village’s … financial operations. Key Findings The Board: Failed to comply with statutory requirements when presenting and … five years and general fund balance declined from $61,710 to $3,491. Did not properly authorize a local law to exceed …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29II.3.C Budget Execution – II. New York State Financial Accounting
… Once the appropriation and segregation control records are … the Statewide Financial System (SFS), specify the amounts to be made available at the specific budgetary account code … services, equipment, fringe benefits, etc.). Guide to Financial Operations REV. 01/28/2015 … Once the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3c-budget-executionVillage of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure the … assess the Village’s financial condition and make informed decisions. Recommendations The audit report includes six …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Copiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfVillage of Little Valley – Capital Project Management (2020M-129)
Determine whether the Village of Little Valley (Village) Board of Trustees (Board) properly planned and sufficiently monitored the waste water treatment plant (WWTP) project.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-valley-2020-129.pdfAn Economic Snapshot of Coney Island and Brighton Beach
Brooklyn’s Coney Island and Brighton Beach have earned global reputations, but the dramatic rise in jobs over the past decade is less well known.
https://www.osc.ny.gov/files/reports/pdf/report-14-2025.pdfFishing, Hunting and Trapping in New York State, December 2015
New York offers a wide variety of sporting opportunities for the almost two million men and women who hunt, fish and trap in the State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-hunting-fishing-2015.pdf