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Opinion 2002-15
… town hall building used for the offices of town officials is raised on a townwide basis. You ask whether the cost of … We are informed that the building used as the town hall is owned by the town, used for the offices of the town … and building inspector, and, by intermunicipal agreement, is also used by a village. As a general rule, all real …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli Releases Lower Manhattan Economic Snapshot
… attacks on September 11, 2001 killed 2,753 people in Lower Manhattan, leaving the nation devastated and Lower Manhattan struggling to rebuild. Fifteen years later, Lower Manhattan continues to recover as it evolves into a … attacks on September 11 2001 killed 2753 people in Lower Manhattan leaving the nation devastated and Lower Manhattan …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotOverview – Regional State Park Police Plan
… credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 … and Any payments made for time not worked. *For Tier 5 and 6 members, the total amount of overtime and …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1864/overviewOverview – En-Con Police Officers 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 months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1822/overviewState Comptroller DiNapoli Releases Municipal Audits
… of RCCRC and Sale of Property The RCCRC’s establishment met applicable requirements, and its sale of property aligned … required committees, submitted required reports and met other requirements. They also ensured that transactions …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 2001-3
… value of property used and useful in its operation of a gas, electric or water public utility service, or from using … affirmative authority to municipal corporations operating gas, electric or water utilities to earn from and out of such … that "profits" resulting from the operation of the water, gas or electric service may be used for refunds to consumers, …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3State Agencies Bulletin No. 1966
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 … (see GOER memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their … employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceDiNapoli: Audit Identifies Improvements Needed by NYC DOB to Help Ensure Building Owners Achieve Climate Mobilization Act Goals
… New York City Department of Buildings (DOB) made efforts to ensure compliance by private building owners with the … Climate Mobilization Act (CMA), its hands-off approach to monitoring its service providers’ outreach efforts and … the owners of five of these 13 buildings to advise them on how to reduce their carbon emissions. DOB officials said they …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-audit-identifies-improvements-needed-nyc-dob-help-ensure-building-owners-achieve-climateEligibility, the Benefit and Filing – New Career Plan
… the maximum pension portion of your retirement benefit is 75 percent of your FAS. The maximum pension payable to Tier 2, 3, 5 and 6 members is the benefit payable upon completion of 32 years of … your retirement will occur. The 15-day filing requirement is waived if you are over age 70 at retirement. 1 Updated …
https://www.osc.ny.gov/retirement/publications/1515/eligibility-benefit-and-filingWhat's New
… NAUPA format before and would like to see a preview, it is published on the NAUPA website . After the conversion to … ordinary course of the business, that the property owner is deceased, the holder must attempt to confirm the owner’s … triggering the dormancy under this provision. The property is reportable on the earlier of the starting transaction date …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newOpinion 2007-3
… POLICE AND POLICE PROTECTION -- Police Chief (entitlement to “other compensation” when no increase on or after August … AND EMPLOYEES -- Compensation (entitlement of police chief to “other compensation” when no increase on or after August … LAW §207-m: A village chief of police is not entitled to benefits under General Municipal Law §207-m when the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Opinion 88-65
… must provide a tax receipt when taxes are paid from a mortgage escrow account. You have also asked whether a … such taxes. Such bill shall be enclosed with a succeeding mortgage statement sent to such mortgagor. This section shall … to the mortgagor at least annually with a succeeding mortgage statement. This conclusion applies to payments of …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Future Forward Internship Academy
… The online application for our Summer 2026 session is closed. For questions, contact … value. Students will study the ways business analysis is performed on a variety of initiatives within an … availability and students’ areas of study. Every attempt is made to provide interns with their stated track …
https://www.osc.ny.gov/jobs/internsDiNapoli Releases Bond Calendar for Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public authorities … New York State Comptroller Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarterDiNapoli Releases Bond Calendar for First Quarter
… sales of $5.39 billion include $4.21 billion of new money and $1.18 billion of refundings and reofferings as … scheduled for January, of which $3.57 billion is for new money and $622 million for refunding and reoffering purposes; … million scheduled for February, all of which is for new money purposes; and $743 million scheduled for March, of …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-releases-bond-calendar-first-quarterDual Employment
… March 31, 2012. Background UCS' mission is to promote the rule of law and to serve the public by providing just and … of UCS, under the direction of the Chief Administrative Judge. UCS employs about 17,936 individuals throughout the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentOrdinary Disability – En-Con Police Officers Plan
… joined on or after September 1, 1997, only the performance of duty and the En-Con police disability benefits are … If you are unable to perform your duties because of permanent physical or mental incapacity and have ten or more years of service credit, you may be eligible for an ordinary …
https://www.osc.ny.gov/retirement/publications/1822/ordinary-disabilityAccidental Disability – State University Police Plan
… perform your job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disabilityWall Street Bonuses Declined in 2011
… second half of the year. The securities industry, which is a critical component of the economies of New York City and … a smaller decline in the overall cash bonus pool. This is likely due to the payment of bonuses that had been … locations) are not included. The Comptroller’s estimate is based on personal income tax trends and reflects cash …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011