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Eligibility, the Benefit and Filing – Police and Fire Plan
… Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five years … early retirement with a reduced benefit between ages 55 and 62. Tier 5 and 6 Members: You must have at least five … early retirement with a reduced benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingComptroller DiNapoli's Legislative Program
… – S.8357 (Sanders/A.9574 (Anderson) - Allows a bank, in the discretion of the comptroller and the commissioner of … and finance, to arrange for the redeposit of moneys, in whole or in part, through a deposit placement program. 2025: Passed by … DiNapoli to increase accountability and transparency in state and local government …
https://www.osc.ny.gov/legislationState Agencies Bulletin No. 1679
… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 17L, paychecks dated 12/06/18 or … Period 17L, paychecks dated 12/12/18. The payment is made in a separate check and there will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1679-2018-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestSUNY Bulletin No. SU-149
… the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care … If the agency has made an effort to deliver the check to the employee but the check has been returned and is … a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476 ). For recipients of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeOpinion 89-57
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements (town … of village street) HIGHWAY LAW, §142-c; GENERAL MUNICIPAL LAW, §§103, 119-o: The town board may authorize the …
https://www.osc.ny.gov/legal-opinions/opinion-89-57DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… is particularly sensitive to economic downturns, which can put a significant strain on our budget.” The state’s two … the last fiscal year, the first increase in three years. While that brought its total to $790 million, it was still … forced state policymakers to cut spending, raise taxes and take other detrimental budgetary actions in part because the …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesGalen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight of the District’s financial … the period January 1, 2012 through December 31, 2014 and to identify any security vulnerabilities within the … period 2011 through 2013. The Board improperly transferred to the general fund a net total of $40,000 from the capital …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… in the School’s calculation. We selected a judgmental sample of 20 students to determine if billings to the school …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… we found the Authority’s management provided weekend trips for five retirees costing $4,962, which management … Law for a housing authority to make a gift, such as paid trips, to an employee or retiree. It is permissible in our … and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221State Comptroller DiNapoli Releases Municipal Audits
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … treasurer during 2017. Town of West Seneca – Audit Follow-Up (Erie County) The purpose of this review was to assess … increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end of 2023 or 118% of …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 174
… the agency enters the earnings code RGH and the number of hours to be paid in the Time Entry panel. The begin and end … the employee will automatically be paid a fixed number of hours each biweekly period based on the number of standard hours on the employee's Job Data 2 panel. The begin and end …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/174-changing-employee-type-hourly-and-exception-hourly-employeesState Comptroller DiNapoli Releases State Revenue Projection to Reflect Coronavirus Impact
… for the remainder of the current fiscal year and for the next fiscal year. Based on information as of March 13, 2020, … deteriorating conditions and the potential likelihood of a deep recession in the coming fiscal year, one alternative …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-state-revenue-projection-reflect-coronavirus-impactClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… accurately calculated in accordance with the terms of the collective bargaining agreements and individual employee contracts. Seek …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Arkport Central School District – Payroll (2016M-338)
… Purpose of Audit The objective of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/arkport-central-school-district-payroll-2016m-338Lockport Public Library – Claims Processing (2015M-192)
… 1, 2013 through June 24, 2015. Background The Lockport Public Library is located in the City of Lockport, Niagara County. The Library is a school district public library that received its charter from the Board of … Lockport Public Library Claims Processing 2015M192 …
https://www.osc.ny.gov/local-government/audits/library/2015/10/30/lockport-public-library-claims-processing-2015m-192Opinion 2008-2
… General Municipal Law § 802 (1) (h) provides an exception for a contract in which a municipal officer or employee has … involved an expenditure below the monetary threshold for competitive bidding under General Municipal Law § 103. In … proposals or quotations will be secured by requests for proposals, written or verbal quotations, or other methods …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2State Agencies Bulletin No. 1583
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … Contract Pay and Additional Pay for Contract Pay teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1662
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … and instructions regarding the following Contract Pay and Additional Pay for Contract Pay teachers Submitting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1662-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1758
… and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees … and instructions regarding the following Contract Pay and Additional Pay for Contract Pay teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1758-restoration-contract-pay-and-additional-pay-21p-institution-teachersOpinion 96-22
… (use of moneys in fund following abandonment of purpose for which fund established) GENERAL MUNICIPAL LAW, §6-c(9), … reserve fund. Following the abandonment of the purpose for which a capital reserve fund has been established, the … moneys remaining in a capital reserve fund established for the specific purpose of closing a town landfill may be …
https://www.osc.ny.gov/legal-opinions/opinion-96-22