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Real Property Portfolio (2022-S-14) 180-Day Response
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14-response.pdfBorrowing Against Your Contributions – Police and Fire Plan
Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c Borrowing Against Your Contributions
https://www.osc.ny.gov/retirement/publications/1512/borrowing-against-your-contributionsRetiring Before Age 62 – Police and Fire Plan
… Tier 2, 3, 5 and 6 members who retire before age 62 will have their … is permanent — it does not end when you turn 62. … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections 375b and 375c Retiring Before …
https://www.osc.ny.gov/retirement/publications/1512/retiring-age-62Contributing Toward Your Retirement – Police and Fire Plan
… your retirement benefits, but may elect to make voluntary annuity savings contributions to the Retirement System. These … retirement benefits until you retire or have 32 years of service credit, whichever occurs first. These mandatory … as shown below, until you retire or have 32 years of service credit, whichever occurs first. These mandatory …
https://www.osc.ny.gov/retirement/publications/1512/contributing-toward-your-retirementStay Informed – Police and Fire Plan
… address changes. This is especially important if you leave public employment before you are eligible to retire. …
https://www.osc.ny.gov/retirement/publications/1512/stay-informedWorld Trade Center Presumption – Police and Fire Plan
… If you participated in the World Trade Center rescue, recovery or cleanup efforts, and you … you should be aware of the benefits provided by the World Trade Center Presumption law. 1 You may be eligible for an …
https://www.osc.ny.gov/retirement/publications/1512/world-trade-center-presumptionPerformance of Duty Disability – Police and Fire Plan
… if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of … in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is … the payroll; On an authorized medical leave of absence for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityOrdinary Disability (Section 362) – Police and Fire Plan
… be eligible for an ordinary disability retirement benefit. The Benefit If approved, this is a benefit equal to the … be submitted while you are in service or within 90 days from the date you: Are last paid on the payroll; Are last on an authorized medical leave of absence for up to two years (which may be extended for an additional two …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362Out-of-State Orders – Divorce and Your Benefits
… NYSLRS requires the registration of out-of-state Orders with a New York court prior to submission. In lieu of registration, NYSLRS will accept an out-of-state Order if …
https://www.osc.ny.gov/retirement/members/divorce/out-state-ordersAbout the Record of Activities – Reporting Elected and Appointed Officials
… town assessors, who also has a full-time job with another public employer, already receives full-time service credit … town assessors, who also has a full-time job with another public employer, already receives full-time service credit … the elected assessor has a full-time job with another public employer where she already receives full-time service …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, 2011 through November 30, 2017, the recreation attendant (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… information and site visits are conducted and documented in the loan files. Forward all loan modification requests to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanWeekly Investment Plan
… 2,688 4,032 5,376 *Assumes an 7.5% average annual rate and contributions to age 65. NOTE: This table is for … 7.5% annual growth rate is for illustrative purpose only and does not represent past or future performance of any … Consistent contributions to age 65; contributions and compounding occur monthly; your account value increases …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planHoneoye Falls Lima Central School District – Access Controls (2020M-112)
… Officials did not: Adopt key information technology (IT) security policies, resulting in increased risk that data, … Key Recommendations Adopt and enforce comprehensive IT security policies. Regularly review network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112City of Olean – Budget Review (B17-1-3)
… the significant revenue and expenditure projections in the City's preliminary budget for the 2017-18 fiscal year … the City took appropriate action on our recommendations in the budget review letter issued in March 2016. Background The City of Olean, located in …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… Regulation 315.4 of the New York Codes, Rules and Regulations (NYCRR) clearly … and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesForms
… Save Time with Retirement Online Skip printing forms, having them notarized … To request the direct transfer of funds from a qualified plan in order to purchase optional or previously withdrawn …
https://www.osc.ny.gov/retirement/formsWhitney Point Central School District – Information Technology (2023M-179)
Determine whether Whitney Point Central School District (District) officials adequately managed nonstudent network user accounts and developed and adopted a
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/whitney-point-central-school-district-2023-179.pdf2023ABCD State of New York General Obligation Bonds, October 2023
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2023abcd.pdfTown of Danby – Town Clerk (2022M-08)
Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/danby-2022-08.pdf