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Election Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Retirement Plan Under Article 14-B (RS5497)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5497.pdfChildren’s Unit for Treatment and Evaluation - Compliance With the Reimbursable Cost Manual (2018-S-47) 90-Day Response
To determine whether the costs reported by Children’s Unit for Treatment and Evaluation on its Consolidated Fiscal Reports were properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s47-response.pdfElection Form for Sheriffs, Undersherrifs, and Deputy Sheriffs 25 Year Retirement Plan under Article 14-B (RS5495)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5495.pdfHomes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfCity of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation payments and health insurance buyouts were accurate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/yonkers-city-2024-36.pdfUnion-Endicott Central School District - Noninstructional Overtime (2018M-201)
… employees to earn overtime while they worked from home. However, this is neither specifically authorized nor prohibited by Board policy or in the employees’ memorandum of understanding (MOU) with … clarify whether employees may earn overtime when working from home. District officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mSchroon Lake Central School District - Claims Auditing (2019M-97)
… before payment. Key Findings Checks were printed before the claims auditor audited and approved the claims. Claims totaling $172,760 for 35 check … and approved. Audit and approve claims before payment in accordance with New York State Education Law. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/schroon-lake-central-school-district-claims-auditing-2019m-97City of Hornell – Business Improvement District (2018M-38)
… Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The … the Council cannot evaluate the BID’s effectiveness in achieving program goals or ensure the appropriate use of … management association (Association). Monitor the manner in which the Association used BID funds, resulting in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Internal Controls for Tax Collection Webinar Presentation
Please join us as we discuss internal controls over the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting responsibilities for tax collection in Towns and Villages.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-tax-collection-11-10-2021.pdfTown of Wappinger – Recreation Department Cash Receipts (2020M-130)
Determine whether Town of Wappinger (Town) officials developed adequate controls to ensure Recreation Department (Department) cash collected is accurately recorded and deposited timely and intact (in the same amount and form as received).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/wappinger-2020-130.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdf2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdf2025ABC State of New York General Obligation Bonds, March 2025
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-os.pdfExamples – Article 14 Benefits
… not be reduced. However, the member could instead choose to begin receiving the benefit as early as age 55 with a … percent for each of the 5 years the benefit begins prior to his or her early retirement age of 60). Example: A member … Learn more about escalation. When you turn 62, the benefit is further reduced by 50 percent of your primary Social …
https://www.osc.ny.gov/retirement/publications/1644/examplesDivorce – Article 14 Benefits
… designations for certain benefits are revoked when a divorce, annulment or judicial separation becomes final. An … on how your pension benefits can be affected by divorce, consult your attorney, contact our Matrimonial … our guide to Domestic Relations Orders and review our Divorce FAQs . … Article 14 information for PFRS Tier 3 …
https://www.osc.ny.gov/retirement/publications/1644/divorceCost-of-Living Adjustment – Article 14 Benefits
… the eligibility requirements, including age and number of years retired, your retirement benefit will permanently … and the beneficiary is your spouse at the time of death, he or she will be eligible to receive half of the COLA amount you would have been entitled to receive. …
https://www.osc.ny.gov/retirement/publications/1644/cost-living-adjustmentBorrowing Against Your Contributions – Article 14 Benefits
… in an amount sufficient to repay the loan, interest and insurance premium within five years. The minimum deduction to …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsIRS Pension Limitation – Article 14 Benefits
… Revenue Code limits the amount of salary that qualified pension plans, including the New York State and Local … … Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationChallenging a Determination – Article 14 Benefits
… We can pay only those benefits authorized by law, and cannot pay you any benefits if you do not meet all the … denied or improperly calculated, you may request a hearing and redetermination to be held before a hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau within four …
https://www.osc.ny.gov/retirement/publications/1644/challenging-determinationApplying for Benefits – Article 14 Benefits
… To apply for Retirement System benefits, you must file the appropriate … of the State Comptroller within specific time limits. For a form to be considered as “filed with the Comptroller,” … mailed. To meet a filing deadline (such as an application for retirement benefits or an option election form), you can …
https://www.osc.ny.gov/retirement/publications/1644/applying-benefits