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Divorce – Article 14 Benefits
… subject to equitable distribution. Equitable distribution is the division of marital assets between spouses after the … die or terminate membership. If you are divorced, it is especially important to review your beneficiary … or judicial separation becomes final. An exception is if the terms of a DRO specify otherwise. Beneficiary …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – New Career Plan
… after the marriage has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to … benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1515/divorceDivorce – Career Plan
… to equitable distribution. “Equitable distribution” is the division of marital assets between spouses after the … die or terminate membership. If you are divorced, it is especially important to review your beneficiary … or judicial separation becomes final. An exception applies is if the terms of a DRO specify otherwise. Beneficiary …
https://www.osc.ny.gov/retirement/publications/1642/divorceDivorce – Non-Contributory Plan with Guaranteed Benefits
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An …
https://www.osc.ny.gov/retirement/publications/1513/divorceDivorce – Police and Fire Plan
… determined that retirement benefits are marital property and subject to equitable distribution. “Equitable … (Tier 1), Cash Refund Contributions option (Tier 1, 2 and 3) and Five and Ten Year Certain options. The Survivor Benefit … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1512/divorceDivorce – Forest Rangers Plan
… certain alternative options may also be revoked. For more information on how your pension benefits may be affected by … Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by …
https://www.osc.ny.gov/retirement/publications/1864/divorceDivorce – En-Con Police Officers Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1822/divorceDivorce – Regional State Park Police Plan
… benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or … otherwise. Beneficiary designations may be revoked for the Ordinary Death Benefit, Cash Refund Initial Value …
https://www.osc.ny.gov/retirement/publications/1867/divorceMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Opinion 96-20
… 1970 by a resolution of the village board adopted pursuant to former Village Law, §188-a may be abolished pursuant to Village Law, §8-800 by local law subject to permissive referendum. Notification of the abolishment of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Cincinnatus Fire District – Board Oversight (2025M-77)
… the Audit Area A fire district board is responsible for providing proper oversight of a fire district’s financial … oversight training. The District’s budgeted appropriations for 2025 totaled $219,166 and the District’s reserve fund … not: Ensure that District assets were properly accounted for and safeguarded, including 19 assets totaling $33,009 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… Tier 2 and 3 (Article 11) Members You are not required to contribute toward your retirement. However, you can make … You can contribute any whole percentage from 1 percent to 10 percent. Voluntary contributions are taken after taxes. … a portion of your pension would be non-taxable. To begin making voluntary contributions, complete an Election …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… states need the federal government to step up and provide help, or they face tough decisions such as recurring cuts or … significantly more assistance and must get priority relief from Washington." DiNapoli’s report also found: The … monetary settlements and amounts reserved for debt management. Of this amount, $428 million was deposited …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksComptroller DiNapoli Releases Municipal Audits
… , Pulteney Volunteer Fire Department , Village of Sharon Springs as well as an audit of inmate hospital costs … or examine them for supporting documentation. Village of Sharon Springs – Water Accountability (Schoharie County) … Volunteer FD City of Ogdensburg Pulteney Vol FD Village of Sharon Springs as well as an audit of inmate hospital costs …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… many tax changes included in the 2017 Tax Cuts and Jobs Act (TCJA), it includes new tax breaks for seniors and … such as a higher standard deduction and increased child tax credit, that alleviated the federal tax burden for … deduction will likely provide a larger tax benefit. Child Tax Credit Changes Taxpayers with children will also …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesOverview – Career Plan
… Payments made as a result of working your vacation; Any form of termination pay; Payments made in anticipation of …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… calculation of your FAS can include, but is not limited to, the following types of payments. In some cases, certain … amount of overtime and noncompensatory overtime is limited to 15 percent of your salary. …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 consecutive months of service when your earnings were highest. For Tier 6 …
https://www.osc.ny.gov/retirement/publications/1512/overview