Search
Normal Retirement – Article 14 Benefits
… the cost-of-living index. Some benefits are eligible for full escalation, while others are eligible for partial … years of service credit, you are immediately eligible for full escalation. Example: Retiring with 25 years of credited … $30,000 − $6,000 = $24,000 Total Annual Benefit + Full Escalation Filing Your Application for Service …
https://www.osc.ny.gov/retirement/publications/1644/normal-retirementOpinion 91-43
… asked us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … other than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory …
https://www.osc.ny.gov/legal-opinions/opinion-91-43Avoca Central School District – Payroll (2025M-14)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14State Comptroller DiNapoli Releases Municipal Audits
… and eight hours of personal time, valued at approximately $900, were used but not deducted from employee leave records. …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
… grantee and its subcontractor, rather than through a third party, which resulted in an unnecessary $3,413 expense. The …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsBroome County – Financial Condition (2013M-224)
… of short-term debt to borrow against future anticipated tax and revenue sources. Key Recommendations Develop a fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224North Greenbush Common School District – Budgeting (2016M-112)
… The North Greenbush Common School District is located in the Town of North Greenbush, Rensselaer County. The … incurred operating surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… period July 1, 2014 through June 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the … Newark Central School District Financial Condition and Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance and payroll for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationLyndonville Central School District – Financial Condition (2016M-143)
… The Lyndonville Central School District is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one school … officials consistently overestimated appropriations in the general fund budget during the last three fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Nassau County – Contract Approval Process (2012M-192)
… Purpose of Audit The purpose of our audit was to examine the County's internal controls over the approval of contracts …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … in compliance with the statutory limit; use surplus funds as a financing source for funding one-time expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… New York State Comptroller Thomas P. DiNapoli issued the following statement today after giving remarks at the New York City Financial Control Board: “Federal relief … and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesAccidental Disability – Article 14 Benefits
… service is defined as: Service while on your employer’s payroll; or When you are on an authorized medical leave of …
https://www.osc.ny.gov/retirement/publications/1644/accidental-disabilityNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… by 10 percent in 2020 to $184,000, in line with the city’s most recent 9.9 percent projection, likely allowing the city … by 10 percent in 2020 to $184000 in line with the citys most recent 99 projection likely allowing the city to meet or …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatilityUlster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period of January 1, 2012 through September 30, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Opinion 91-17
… This opinion represents the views of the Office of the State Comptroller at the time … of the Public Health Law generally defines "hospital" as follows: 1. "Hospital" means a facility or institution …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Public Welfare – 2021 Financial Condition Report
… Public Assistance Recipients Increase for the First Time in Five Years Family Assistance (FA) provides up to 60 months … the federal government. “Public assistance” as discussed in this report includes both programs; almost 72 percent of public assistance expenditures are in the SNA program. For SFY 2020-21, the average monthly …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-welfareState Comptroller DiNapoli Announces Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following municipal audits have been issued. Procurement … comparisons to benchmark rates to ensure they received the lowest prices for electricity and natural gas. Five of … spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. Bainbridge Fire District …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Lee – Financial Management (Oneida County) The board did not effectively manage the general and … years of operations at current spending levels. Chenango County – Court and Trust Funds The treasurer generally …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0