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State Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… disclosures that we have long advocated for. Access to consistent, comparable, and reliable information, across … will greatly improve the state pension fund's ability to assess and address risks and opportunities as we navigate our path to net zero by 2040. “We are all experiencing catastrophic …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department receipts to determine whether they were properly accounted for and … August 30, 2012. Background Rensselaer County (County) has a population of approximately 160,000 residents and includes …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18XII.4.F Proper Invoice – XII. Expenditures
… or rendered. If the goods, property, or services included on an invoice have not been delivered or rendered, agencies … day of identifying it as improper, § 179f(3)(b) provides further guidance on timeframes for notifying vendors of defects in an invoice. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceOpinion 92-40
… of fees at county landfill) FEES -- Rates (authority to impose fees to produce revenue for general purposes) LANDFILL -- County … produce revenue for general purposes) COUNTY LAW, §226-b: A county may establish rates or fees for the use of a county …
https://www.osc.ny.gov/legal-opinions/opinion-92-40XI.2.H Multiyear Contracts – XI. Procurement and Contract Management
… the resulting contracts, may be structured on the basis of a fixed contract term (e.g. three years) plus one or more … of the fixed term, it is necessary for the agency to process a contract extension. This extension requires the … that can be used for many contracts that is intended to reduce processing time and documentation requirements. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2h-multiyear-contractsCity of Troy – Budget Review (B5-15-22)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … in Rensselaer County, issued debt totaling $21,630,000 to liquidate cumulative deficits in the City’s general fund … the tax levy limit and City officials have not adopted a local law to override the limit. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Special Plan for Nassau County Sheriffs, Undersheriffs, Deputy Sheriffs and Correction Officers (Sections 89-g and 603 (d))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1813 (Rev. 4/16) © …
https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-sheriffs-undersheriffs-deputy-sheriffs-and-correction-officers-sectionsAccidental Death Benefit – New Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1515/accidental-death-benefitAccidental Death Benefit – Regional State Park Police Plan
… and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit … your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitAccidental Death Benefit – En-Con Police Officers Plan
… and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit … your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefitAccidental Death Benefit – State University Police Plan
… and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit … your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit …
https://www.osc.ny.gov/retirement/publications/1823/accidental-death-benefitAccidental Death Benefit – Career Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefitAccidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… surviving spouse or in the event of his or her death, to minor children until the last child reaches age 18, or if … your estate. Filing Your family or employer should notify us of your death as soon as possible so we can forward the … beneficiary. If you die on or after January 1, 2020, the application for the accidental death benefit must be filed …
https://www.osc.ny.gov/retirement/publications/1511/accidental-death-benefitAccidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1513/accidental-death-benefitAccidental Death Benefit – Forest Rangers Plan
… and proximate result of an on-the-job accident not due to your own willful negligence, an accidental death benefit … your behalf. The Benefit The accidental death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit …
https://www.osc.ny.gov/retirement/publications/1864/accidental-death-benefitAccidental Death Benefit – Police and Fire Plan
… in this order: First, to your surviving spouse, for life; Second, where there is no surviving spouse or in … of his or her death, to minor children until the last child reaches age 18, or if students, until age 23; Finally, … that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your …
https://www.osc.ny.gov/retirement/publications/1512/accidental-death-benefitOpinion 94-26
… BID within village) GENERAL MUNICIPAL LAW, §§980-b, 980-k: A town may establish a business improvement district, the … assessments in section 980-k is computed with reference to general town taxes within the district. You ask whether a … of the maximum amount of the district charge pursuant to General Municipal Law, §980-k is made by reference to the …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … is located in the Town of Ogden in Monroe County and has a population of approximately 3,600. The Village is governed … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Opinion 88-2
… State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, … VILLAGE LAW, §5-518: A village, by local law, may establish one or more assessment areas for garbage … HOME RULE LAW, §10(1)(ii)(9-a): A village, by local law, may establish a system of users fees to pay for garbage …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32