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Port Washington Union Free School District – Payroll (2025M-38)
… Employee compensation represents a significant portion of a school district’s (district’s) operating expenditures. … paid the salaries and wages authorized by the board of education (board). The District’s 2023-24 fiscal year payroll costs of approximately $94 million represented 50 percent of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 2000-9
… or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … compensation for past services already rendered (id.). Based on the foregoing, it is our opinion that an …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Opinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Comparison of ERS Benefits
… Below is a comparison of Employees’ Retirement System (ERS) benefits by tier. … 2012 April 1, 2012 and after Vesting After earning 5 years of service credit. Employee Contributions 3% of gross salary until 10 years of membership or service …
https://www.osc.ny.gov/retirement/employers/comparison-ers-benefitsAvailable Options – Regional State Park Police Plan
… monthly retirement benefit. However, if you die after the full initial value amount has been paid out to you, no … benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a reduced monthly … will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – Police and Fire Plan
… initial value will be paid to your beneficiary or estate in a lump sum. "Initial value" is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – En-Con Police Officers Plan
… your death. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions. Cash … long enough, you will receive your initial value amount and more in your monthly retirement benefit. However, if you … a reduced monthly retirement benefit for your lifetime, and is based on your birth date and that of your beneficiary. …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Career Plan
… monthly retirement benefit. However, if you die after the full initial value amount has been paid out to you, no … benefit is payable to your beneficiary. Joint Allowance — Full* This option will provide you with a reduced monthly … will cease upon your death. Pop-Up/Joint Allowance — Full or Half* These options will provide you with a reduced …
https://www.osc.ny.gov/retirement/publications/1642/available-optionsAvailable Options – New Career Plan
… initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an actuarial term for the … you will receive your initial value amount and more in your monthly retirement benefit. However, if you die after … depending upon which option you elect, payments in the same amount you were receiving (without COLA) will be …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsState Comptroller DiNapoli Releases Municipal Audits
… said it was not legally required, the board should strive to ensure that town residents realize increased prosperity … benefit from the projects that the corporation approves. To do so, the board must establish measurable goals for all …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… and reasonable options available. Spending lavishly on deluxe hotels, extravagant meals and expensive …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … search millions of state and local government financial records, track state contracts, and find commonly requested …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… School district officials secured user account access to the financial application but did not secure user account access to the network or develop an IT contingency plan. This … the risk of unauthorized access, lost data, and inability to recover from a network disruption. In addition, the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … local government and school audits were issued. City of Niagara Falls – Sexual Harassment Prevention (SHP) … to employees and elected officials. However, there was a general lack of monitoring to ensure the SHP training was …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… $811 for a private organization. West Babylon Union Free School District – Claims Audit (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess County … local residents to sign up for a new savings plan, called the New York Achieving a Better Life Experience ( NY ABLE ) program, designed to help individuals with …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsSocial Media Use Policy
… (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. The … (photos, videos, messages, etc.) you share with or post to our sites may be used by the owners of the host site … site, you grant OSC permission to share or reproduce your post. In addition, by contributing to this site, you agree …
https://www.osc.ny.gov/help/social-media-use-policyCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of inflation. Once you are eligible , you automatically … with State law, the annual COLA percentage is 50 percent of the rate of inflation at the end of the State fiscal year …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustment