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What Tier Are You In?
… on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' There are six tiers in the Employees’ Retirement System (ERS) and five in the …
https://www.osc.ny.gov/retirement/members/what-tier-are-youAre You Vested? And What It Means
… credited service are vested. As of April 9, 2022, Tier 5 and 6 members also only need five years of service credit to … members of both the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). Previously, … retire with no reduction, before full retirement age, if they have 30 years of service or if they are in a special …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School Program to ensure funds are used as intended and program goals are achieved. The … To determine if the Department of Agriculture and Markets is adequately …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemIndustrial Development Agencies in New York State
Performance of Industrial Development Agencies in New York State
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateAbout the Record of Activities – Reporting Elected and Appointed Officials
… individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? How do I … individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? Yes. Even …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesState Agencies Bulletin No. 2413.1
… to clarify when a second notification letter is required. The Effective Date to use when submitting Earnings Code OVH … Supersedes Payroll Bulletin 2413 Purpose: The purpose of this bulletin is to provide agencies with revised policies and procedures for addressing overpayments, including the creation of a new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24131-revised-policies-and-procedures-addressing-overpaymentsLife Changes: What If I Work after Retirement?
Thinking of returning to work? Earnings of NYSLRS retirees are regulated by the New York State Retirement and Social Security Law (RSSL).
https://www.osc.ny.gov/files/retirement/publications/pdf/1648-working-after-retirement.pdfLife Changes: What If I Work After Retirement?
… can earn before your retirement benefits may be affected. If you still have questions or concerns, please contact us . … for a public employer in New York State after you retire, there are restrictions on receiving your pension while you … rest of that calendar year. Please contact us to find out what the limit is before taking the position. A “former …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementMidway Fire District – Claims Auditing (2025M-143)
… Audit Objective Did Midway Fire District (District) Board of Fire Commissioners (Board) properly audit claims? Audit … – August 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/midway-fire-district-claims-auditing-2025m-143-0DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago attacked the heart of our democracy. They … to those who put their lives on the line defending the Capitol against a rioting mob, but also to ensure that …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolWhat is a Defined Benefit Plan?
… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service … However, the biggest contributor to your pension plan is the New York State Common Retirement Fund . Over the past … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …
https://www.osc.ny.gov/retirement/members/defined-benefit-planOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental … To determine what steps the State Education Department is …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsLand Banks Enter the Fight Against Blight
This report explains what land banks are, discusses how they can help local governments cope with high concentrations of vacant and abandoned properties
https://www.osc.ny.gov/files/local-government/publications/pdf/landbanks1016.pdfAbout Filing the Resolution – Reporting Elected and Appointed Officials
… the NYSLRS ID, or it is incorrect. Rev. 5/22 Return to Top …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionDetermining the Ex-spouse's Share – Divorce and Your Benefits
… are marital assets subject to equitable distribution in the event of a divorce. A member and ex-spouse may establish a pension benefit distribution. The most common equitable distribution formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas . This …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdfWhat is the Real Property Tax Cap?
… Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capGeneral Schedule/Cycle of Data Availability: Financial Data
… Financial Data What is the general schedulecycle of data availability …
https://www.osc.ny.gov/local-government/data/general-schedulecycle-data-availability-financial-data