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Opinion 89-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … highway (see 1959 Opns St Comp, No. 59-589, unreported; 4 Opns St Comp, 1948 p 360, 3 Opns St Comp, 1947 p 88; see … on line between two towns divided into districts and each district considered as belonging to town to which allotted …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Former Head of Niagara Falls Housing Authority Pleads Guilty to Stealing Government Funds; Son and Daughter-in-Law Also Convicted
… Stephanie Cowart. The money was to be used for "A Better Me," a project that was to "teach children and youth the … tools." The NAF grant proceeds for the "A Better Me" project were deposited directly into the NFHA’s operating … conducted any presentations related to the "A Better Me" project. In addition, between October 2013 and June 2014, …
https://www.osc.ny.gov/press/releases/2017/12/former-head-niagara-falls-housing-authority-pleads-guilty-stealing-government-funds-son-and-daughterLife Changes: What If I Leave Public Employment?
… Thomas P. DiNapoli We all change jobs from time to time, and sometimes those changes include leaving public … you do leave public employment or go on an extended leave of absence. I encourage you to take the time to read this … can have an effect on your future employment decisions and retirement security. If you have any questions or …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employmentAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … For example, if you have 19½ years of service credit but your pension will improve substantially if you have 20 …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … including $191,253 in potential overpayments. As a result, the city paid employees for time they did not work or accrue. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 91-2
… ARTICLE X, §5; GENERAL MUNICIPAL LAW, §§800(3), 801; RACING, PARI-MUTUEL WAGERING AND BREEDING LAW, §516: In … confidential. Each regional OTB is a public corporation (Racing, Pari-Mutuel Wagering and Breeding Law [hereinafter "Racing Law"], §502[1]; General Construction Law, §65[b][3]). …
https://www.osc.ny.gov/legal-opinions/opinion-91-2State Agencies Bulletin No. 2243.1
… bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll checks … immediately. OSC Actions: OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin board, on … The report displays three months of data. Payroll Check Notification Report: The Payroll Check Notification Report is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status of payroll checks … immediately. OSC Actions: OSC updates the Payroll Check Notification Report, posted on the PayServ bulletin board, on … The report displays three months of data. Payroll Check Notification Report: The Payroll Check Notification Report is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportState Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School District , Sodus Central School District … 30, 2016, or nearly $979,000 over the legal limit. Red Creek Central School District – Financial Condition (Wayne …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsBorrowing Against Your Contributions – Article 14 Benefits
… balance when you retire will permanently reduce your pension. You cannot pay off your loan once you retire. The amount of your pension reduction will be based on your age, the loan balance … changes annually. At Age Outstanding Loan Balance Annual Pension Reduction 45 $5,000 $232 $10,000 $464 55 $5,000 $279 …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsState Contract and Payment Actions in October
… $3.9 million with Gaming Laboratories International LLC for voting system examination and testing services. $1.4 … Office of General Services $1.1 million with NEPV LLC to overhaul pumps and motors at the River Front Pumping … $2.3 million to Maximus US Services Inc. for enrollment broker services for the Office of Health Insurance Programs. …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-octoberDiNapoli Releases July State Cash Report
… or 4.4 percent, from the same period last year, according to the July state cash report issued today by State … than $500 million below initial projections, primarily due to lower than expected personal income tax (PIT) collections. … left in the fiscal year, and the state must be prepared to take action if necessary.” Through the first four months …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-releases-july-state-cash-reportTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… be paid the greater of the two death benefits; if you die after retirement, and meet the eligibility criteria, your … a salary of $60,000 $60,000 × 3 = $180,000 (reduction for working after age 60) − 10,800 (ordinary death benefit at …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsOpinion 91-1
… of Endicott , 51 NY2d 426, 434 NYS2d 922; 1987 Opns St Comp No. 87-46, p 70; L 1953, ch 861; Memorandum to … , 74 NY2d 372, 547 NYS2d 627; Jancyn v County of Suffolk , 71 NY2d 91, 524 NYS2d 8). The Legislature may expressly state … scheme (see Frew Run Gravel Products, Inc. v Carroll , 71 NY2d 126, 524 NYS2d 25; 1990 Opns St Comp No. 90-8, p 17). …
https://www.osc.ny.gov/legal-opinions/opinion-91-1City of Troy – Budget Review (B21-5-10)
… our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed … obligations are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget … should be mindful of, and closely monitor water fund revenue estimates throughout 2022 and develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10State Comptroller DiNapoli Releases Municipal Audits
… operations. This resulted in the four main operating funds’ combined unrestricted fund balance to decline 65% from … than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, … service, as specified by the RSSL. Note: This benefit is not available to Tier 3 members whose employers offer a one-year FAE. The …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Village of Fleischmanns – Water Fund (2013M-151)
… Purpose of Audit The purpose of our audit was to assess the financial management of the Village’s water fund for the period June 1, 2011, to March 13, 2013. Background The Village of Fleischmanns is … excessive fund balance, but has since caused fund balance to significantly decrease over the past two years. Although …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Becoming Eligible for a Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 1 Tiers 1, 2, 3 and 5 If you are covered by the Age 60 Retirement Plan, you can begin receiving your vested … of your vested benefit is based on your service, age at retirement and the salary you earned when you were an … your vested retirement benefit when you reach age 63. Vesting is automatic — you do not have to fill out any …
https://www.osc.ny.gov/retirement/publications/1511/becoming-eligible-benefitState Comptroller DiNapoli Releases School Audits
… City School District , Fulton City School District , Perry Central School District and the Sachem Central School … have also adequately segregated wire transfer duties. Perry Central School District – Financial Management (Wyoming … Dunkirk City School District Fulton City School District Perry Central School District and the Sachem Central School …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0