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The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/120th (.83 percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/140th (.71 percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planThe Age 55 Plan – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 The Age …
https://www.osc.ny.gov/retirement/publications/1500/age-55-planThe Age 60 Plan – Basic Plan for ERS Tier 1 Members
… Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 The Age …
https://www.osc.ny.gov/retirement/publications/1500/age-60-planOpinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was … under General Municipal Law, §801 if the policy should be renewed by the village. Article 18 of the General … Whether the mayor would have a prohibited conflict of interest under …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 93-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … to serve legal process on behalf of the county is exempt from the competitive bidding requirements of General … to engage a firm to serve legal process on behalf of the county is exempt from the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-93-7City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to … for these major operating funds was more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these … to ensure that operations do not deviate significantly from the budget. Adopt realistic budgets based on sound …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… as required to the State Education Department (SED) for approval. As a result, officials created a risk that SED could reduce the district’s building aid reimbursement for all unapproved work. For the 151 change orders reviewed … $2.7 million were not submitted to SED, as required. In addition, six change orders totaling $155,173 were …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Mobile Sports Betting Adds to State Revenue, But Calls to Problem Gambling Hotline Rise as Gaming Expansion Continues
… State collections from the taxes on mobile sports betting totaled $727.4 million in State Fiscal Year (SFY) 2022-2023 and have continued to grow in the first quarter of the … State collections from the taxes on mobile sports betting totaled $7274 million in State Fiscal Year SFY 20222023 and have continued to grow in the first quarter of the …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mobile-sports-betting-adds-state-revenue-calls-problem-gambling-hotline-rise-gamingPerformance of Duty Disability – New Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members … duty disability retirement. The application must be filed while you are still in service or within two years of your …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementOpinion 91-46
… or statutory amendments that bear on the issues discussed in the opinion. COUNTY CLERK-- Compensation (increase during … purposes of the State Constitution's prohibition against in-term changes in compensation payable to state officers named in the … 1984 Opns St Comp No 8445 p 55 still represents our views in light of the decision of the Court of Appeals in National …
https://www.osc.ny.gov/legal-opinions/opinion-91-46Audit Recommends Improvements to NFTA Capital Planning
… Almost 20 percent of the Niagara Frontier Transportation Authority’s (NFTA) assets are not in a state of good repair and it is unclear how the authority … Thomas P. DiNapoli. “NFTA has many capital needs, some of which are not being met,” DiNapoli said. “In light of …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningState Comptroller DiNapoli Releases School District Audits
… that while not required by the district, more than 70% of the timecards (30 of 41) were not signed by a supervisor and none were signed by the employee. More than 60% of the timecards (25 of 41) were incomplete as a result of …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0SUNY Bulletin No. SU-225
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation. Affected … reflect the Leap Year Factor of .038251 effective 09/01/15 for CAL and CYF employees. Effective Date(s) Effective … 09/23/15 OSC Actions Job Data After payroll processing for Pay Period 12L is complete, OSC will automatically insert …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-225-leap-year-salary-calculation-fiscal-year-2015-16-suny-calDiNapoli Statement on the MTA's July Financial Plan
… that it must somehow bridge a looming fiscal canyon of more than $2 billion annually and plan for long-term … long-term budgetary imbalance. “Ridership as a percentage of pre-pandemic ridership is now forecasted to be 61% this … current projections could become even worse as the threat of a recession looms. The growing disparity between revenues …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planOpinion 94-24
… (for bonds with proposed maturity of more than five years) REAL PROPERTY -- Purchase (procedure for financing in towns); … REFERENDUM -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL … referendum authorizing the purchase of the parcel of real property on which the town hall is to be constructed and …
https://www.osc.ny.gov/legal-opinions/opinion-94-24