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Final Average Salary – Article 14 Benefits

… on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned … In some cases, certain restrictions may apply. Regular salary; Overtime earned in the FAS period; Holiday pay; …

https://www.osc.ny.gov/retirement/publications/1644/final-average-salary

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… ensure that financial activity was properly recorded and reported and that money was safeguarded for the period … 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … and disbursement activities of the Department and its Drill Team. Department officials do not audit the accounts of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

Housing Authority Administrative Expenditures (2016-MS-2)

… public housing units and Section 8 housing vouchers. Each authority audited is governed by a seven-member Board of … an Executive Director and staff that carry out the housing authority’s daily duties and responsibilities. Key Findings Although housing authority administrative expenditures at the six authorities …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2

Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)

… former Director appears to have been affiliated, resulting in a potential conflict of interest. The Assistant was not …

https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over

South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)

… The South Colonie Central School District is located in the Towns of Colonie and Guilderland in Albany County, and the Town of Niskayuna in Schenectady … were adequate to limit the risks associated with a lack of specific guidance and uniform procedures. However, …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeeping

Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)

… January 1, 2011, to November 30, 2012. Background The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established … Amsterdam Housing Authority Claims Processing and Related …

https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations

DiNapoli: New Yorkers Foot the Bill for Billions in Public Authority Spending and Debt

… Spending by New York’s largest public authorities jumped $3.5 billion … budget,” DiNapoli said. “And from Buffalo to Brookhaven, New Yorkers foot the bill. These shadow governments are … spending $21.5 billion. Of the 1,180 public authorities in New York, 325 are state authorities, 847 are local …

https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-yorkers-foot-bill-billions-public-authority-spending-and-debt

Opinion 2005-1

… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (retention of by … emergency medical treatment, or transporting sick or injured persons found within the boundaries of the town to a … VIII, §1 (see, e.g. Oneida County v Estate of John A. Kennedy , 189 Misc 2d 689, 734 NYS2d 402; Nance v Town of …

https://www.osc.ny.gov/legal-opinions/opinion-2005-1

Examples – Article 14 Benefits

… employment. The member can apply for a vested retirement benefit at the early retirement age of 42 (the age he or she would have had 20 years of service credit). The benefit will not be reduced. Example: A member joins at age … employment. This member could begin receiving a vested benefit at the early retirement age of 60 (the age when he or …

https://www.osc.ny.gov/retirement/publications/1644/examples

State Agencies Bulletin No. 220

… Purpose To provide agency procedures for making Pre-Shift Briefing … of Pre-Shift Briefing paid in 1999-2000 will be mailed to agencies. The amount will include Pre-Shift Briefing paid … If necessary, contact the employee's previous agency to confirm the amount of Pre-Shift Briefing received. Process …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000

Wadsworth Center Environmental Laboratory Approval Program

… Institute (NELAC/TNI), an independent non-profit organization, and its National Environmental Laboratory …

https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-program

DiNapoli: State Agency Overtime Pay Hits $787 Million

… The largest decreases occurred in the Department of Labor, Office of Children and Family Services and the Department of Health. Overtime has … over last five years include the Office of Children and Family Services and the Department of Taxation and Finance. …

https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-million

State Comptroller DiNapoli Releases Audits

… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … the correct number of units and that units and projects were maintained properly by project owners, but found … establishes proof of residency requirements for students charged the in-state tuition rate. A prior audit, issued in …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-audits

Comptroller DiNapoli Releases State Audits

… be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that … included the costs for special events, memberships and sponsorships. Central New York Regional Transportation … be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …

https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-audits

About Unclaimed Funds

… in newspapers. Despite these efforts, many funds remain unclaimed and are turned over to the Office of the State Comptroller. Types of Unclaimed Funds Accounts Bank Accounts – savings, checking … Additional Resources Museum or Military Abandoned Property Listing A list of military medals found in safe …

https://www.osc.ny.gov/unclaimed-funds/resources/about-unclaimed-funds

Opinion 98-8

… Bidding (preferred source requirements) GENERAL MUNICIPAL LAW, §103; STATE FINANCE LAW, §162; CORRECTION LAW, §184: A political subdivision is required to procure …

https://www.osc.ny.gov/legal-opinions/opinion-98-8

Opinion 91-23

… that bear on the issues discussed in the opinion. FIRE COMPANY -- Membership (right to be member of more than one company) VOLUNTEER FIREFIGHTERS -- Eligibility (membership in more than one company) NOT-FOR-PROFIT CORPORATION LAW, §1402(c)(3); TOWN … prohibitions against membership in more than one fire company apply only to membership in fire companies within the …

https://www.osc.ny.gov/legal-opinions/opinion-91-23

Accidental Disability – Career Plan

… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must have filed a written notice of the accident with: The Retirement System within 90 days of the …

https://www.osc.ny.gov/retirement/publications/1642/accidental-disability