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Service Retirement Benefit – State Police Plan
… their 60th birthday occurs. You must file an Application for Service Retirement to receive benefits even if you are required to … be: 50 percent of your FAE; plus 1.66 percent of your FAE for each year of creditable service beyond 20 years. The … State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b 20Year …
https://www.osc.ny.gov/retirement/publications/1518/service-retirement-benefitDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… did not file their data in time to receive a FSMS score, a date that is at least three months past their statutory …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesParkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … 2012 to make capital improvements or acquire new parkland as required. Four of the municipalities did not take steps to …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Opinion 95-12
… term "bank" as used in General Municipal Law, §§10 and 11 does not include State or federally chartered savings banks. … or, if the governing board so delegates, the chief fiscal officer or other officer having custody of moneys, may … savings bank operates pursuant to a charter issued by the Director of the Office of Thrift Supervision (12 USC …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Overview – Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive … in your FAS calculation: Unused sick leave; Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1512/overviewState Agencies Bulletin No. 1944
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through 10/31/2021 as income on the employee’s 2021 Form W-2 using Earnings Code PEV (Personal Employer … of vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1944-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 90-60
… private operator owns, operates and obtains its own third-party financing for the facility, and financing leases under … owns and operates a facility and obtains financing from a party other than the municipality. Other portions of the … which permits a municipality to grant to the other party the rights "hereinbefore referred to ... for any …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 96-24
… by appropriation) GENERAL MUNICIPAL LAW, §6-g: A fire district board of commissioners may determine to include in the annual fire district budget an amount to be paid into a capital reserve … This is in response to your letter concerning a fire district which has recently made the final debt service …
https://www.osc.ny.gov/legal-opinions/opinion-96-24State Comptroller DiNapoli Releases Annual IDA Report
… (IDAs) reported 4,183 active projects with a total value of over $140 billion in fiscal year end (FYE) 2024, an increase of 3.5% or $4.7 billion from the prior year, according to an annual report released today … of the financial assistance provided for a project (known as a claw back) under specified circumstances, such as …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-annual-ida-reportOpinion 88-6
… although benefits under the plan vest immediately and in full, they are not payable until the "normal retirement age" …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Opinion 88-50
… holes, and clean and refinish the interior of a water storage tank) GENERAL MUNICIPAL LAW, §6-c: Whether moneys in … holes, and clean and refinish the interior of a water storage tank depends on whether the work is more in the … to pay for work on a 15 year old, 250,000 gallon water storage tank. You state the work, which is expected to extend …
https://www.osc.ny.gov/legal-opinions/opinion-88-50DiNapoli Proposes More Transparency for Fire Protection Costs
… fire services before contracts are signed and creates a more standardized process across New York that implements … lead to lack of civic understanding, limited participation in budget hearings and special elections, and not enough … notes: As of December 2015, there were 886 fire districts in the state. All 62 cities and many of the state's villages …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsService Retirement Benefit – Forest Rangers Plan
… at any age after completing 25 years of forest ranger service. Or, you may qualify for a service retirement if you reach age 60 before having served … a forest ranger. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your …
https://www.osc.ny.gov/retirement/publications/1864/service-retirement-benefitService Retirement Benefit – State University Police Plan
… your benefit will equal 2 percent of your Final Average Salary (FAS) for each year of SUNY police service. For each …
https://www.osc.ny.gov/retirement/publications/1823/service-retirement-benefitOpinion 2000-20
… and Expenditures (membership in volunteer firefighters museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- Fire Districts (authority to become member of volunteer firefighters museum) TOWN LAW §176(10), (13), (14), (21), (25): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20Opinion 93-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the town should petition the county legislative board to validate the towns failure to …
https://www.osc.ny.gov/legal-opinions/opinion-93-5