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About Benefit Reductions
… early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and Tier Retirement Age for Full Benefit ERS Tiers 2, 3, 4 and 5 62 ERS Tier 6 63 PFRS Tiers 2, 3 and 5 62 PFRS …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsImproper Episodic Payments to Home Health Providers (Follow-Up)
… the Department of Health (Department) implemented the new Episodic Payment System (EPS) to reimburse Certified Home …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followControls Over Transportation Services and Transportation-Related Expenses
… The audit covers OPWDD transportation expenses (outside New York City) for the period April 1, 2016 through March 31, … and also affect the safety of persons in the care of the State. Outside New York City, nine Developmental Disabilities …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesRepaying Your NYSLRS Loan after Retirement
… If you are not yet retired, visit our Loans — Member page for information about taking a NYSLRS loan. How Much Do I … will not change the taxable income reported to the IRS for that loan. However, the repaid loan amount increases your … Security number, along with the words “Loan Repayment,” on your check or money order. Mail it to: NYSLRS Accounts …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementOpinion 2001-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … when assets are sold to town) -- Property (meaning of for purpose of Town Law §198[12]) PERSONAL PROPERTY -- … owns taxable real property therein (see, e.g., 5 Opns St Comp, 1949, p 126). We further have indicated that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15State Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,260 contracts for state agencies … payments valued at nearly $5.7 million. More information on these contracts and payments is available at … to errors, improprieties or lack of documentation. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-aprilState Contract and Payment Actions in June
… supplies. Department of Transportation $12 million with DA Collins Construction Co Inc. for bridge rehabilitation at …
https://www.osc.ny.gov/press/releases/2023/07/state-contract-and-payment-actions-juneFranklin County – Internal Controls Over the Timekeeping System (2014M-276)
… the County’s internal controls over the timekeeping system for the period January 1, 2013 through May 31, 2014. … which is comprised of seven members. Expenditures for 2013 were $98 million. Key Findings The County did not … appropriately used. Key Recommendations Establish policies for ensuring system access is granted to employees …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… Purpose of Audit The purpose of our audit was to determine if access to the District’s … schools with approximately 3,500 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessDiNapoli: Lack of Oversight Hinders Home Meal Delivery Program for Vulnerable Seniors
… providers found that 27 issues nutritionists flagged in 2019 were found again in 2020: 17 food safety or cleanliness … dead cockroaches in their basement food storage area in 2019 and resolved it by getting an exterminator. Two months … recording evidence of mice did not reference the 2019 evidence of roaches. Complaint Response DFTA handles …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-lack-oversight-hinders-home-meal-delivery-program-vulnerable-seniorsChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… permanent fund investing in the recruitment, retention and development of the workforce, especially in nonmetro areas …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsPhelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… Key Findings District officials did not purchase fuel in the most economical manner or seek competition when … by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance charges and other fees. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Reporting Workers' Compensation Benefits – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-workers-compensation-benefitsDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… Some individuals on Medicaid receiving treatment for opioid use disorder might have received unnecessary or … prescription drug use, known as the Internet System for Tracking Over-Prescribing (I-STOP), which contains … prescribers determine the most appropriate prescriptions for an individual. Opioid treatment programs are not required …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli Moves State Pension Fund Toward Net Zero Target, Restricts Investments in Oil Sands Companies
… assessment that evaluated each company’s transition strategies, capital expenditures, and greenhouse gas … holds and invests the assets of the New York State and Local Retirement System on behalf of more than one million state and local government employees and retirees and their …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-moves-state-pension-fund-toward-net-zero-target-restricts-investments-oil-sands-companiesFinancial Oversight of the Advantage After School Program
… Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community organizations is spent in accordance with program guidelines and whether these … number of children expected to be served in the Program on any day during the year. OCFS administers the Program …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programAccounts Payable Advisory No. 10
… the “Separate Payment” box in the Payment Options section of a voucher when using the “A” handling code, consistent … ensures the check will not be combined with payments made by other Business Units processed that day to the same …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxSecurity Delivery Instructions
… Follow the steps below to deliver securities to the New York State Comptroller’s Office of Unclaimed Funds (OUF), using one of the approved … for each security requested to be delivered. Deliver Stock, Mutual Funds (Open-End and Closed-End), and Dividend …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… LIABILITY PARTNERSHIP LLP NEW YORK CITY NYC NEW YORK STATE NYS STATE UNIVERSITY OF NEW YORK SUNY TREASURER TRES UNITED … the request a Staging Table Vendor ID. This is not the NYS Vendor ID . The Staging Table Vendor ID is used to track … = S Non-Procurement Srvc Provider = N Recipient = D Non-NYS Govt Entity = G NYS Muni-School Dist or BOCES = M NYS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationBorrowing Against Your Contributions – Article 14 Benefits
… If you meet eligibility requirements, you may take a loan from the Retirement System. Before you apply, you … could result in significant tax consequences for you. You do not make the required payments on your loan at least once … (regular service or disability). These are examples of how your service retirement benefit will be permanently …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributions