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Accidental Disability – Article 14 Benefits

… Eligibility You may be eligible for an accidental disability retirement benefit if: You are … negligence. There is no minimum service requirement for an accidental disability retirement benefit. The Benefit … with your power of attorney may file your Application for Article 14 Disability Retirement Benefits (RS6411) with …

https://www.osc.ny.gov/retirement/publications/1644/accidental-disability

Ordinary Disability – Article 14 Benefits

… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit … of: One-third of your FAS or 2 percent of your FAS for each year of credited service, up to 25 years. It is …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-disability

Ordinary Death Benefit – Article 14 Benefits

… your designated beneficiary if you have 90 days of service and your death occurs: While you are on the payroll; or While … for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/ordinary-death-benefit

Out-of-Service Death Benefit – Article 14 Benefits

… Article 14 information for PFRS Tier 3 members Covers pension disability and death …

https://www.osc.ny.gov/retirement/publications/1644/out-service-death-benefit

Credit for Previous or Military Service – Article 14 Benefits

… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time … before that employer elected to participate in the Retirement System. To receive this credit, you must earn at … in New York State, your service may be recredited and your date of membership and tier changed. If your previous …

https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-service

Normal Retirement – Article 14 Benefits

… With at least 22 years of service credit, you can apply for normal retirement regardless of your age. The normal … Security benefit. Your retirement benefit may be eligible for escalation — the annual increase or decrease of a … on the cost-of-living index. Some benefits are eligible for full escalation, while others are eligible for partial …

https://www.osc.ny.gov/retirement/publications/1644/normal-retirement

Early Retirement – Article 14 Benefits

… With 20 years of service credit, you can apply for early retirement regardless of your age. The early retirement benefit equals 42 percent of your FAS for 20 … exceed 50 percent of your FAS. When you turn 62, the early retirement benefit is reduced by 50 percent of your …

https://www.osc.ny.gov/retirement/publications/1644/early-retirement

Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits

… service retirement benefit equals 2.1 percent of your FAS for each year of service credit. The benefit is reduced by 50 … Annual Benefit — No Escalation Filing Your Application for Service Retirement (RS6037) must be on file with the … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-service

Leaves of Absence – Article 14 Benefits

… Half credit is given for sick leave at half pay. Since service is usually not credited for any period of time you do not receive a salary, credit is not given for: Leaves of absence without pay; Authorized, unpaid … Article 14 information for PFRS Tier 3 members Covers pension disability and death …

https://www.osc.ny.gov/retirement/publications/1644/leaves-absence

Woodbourne Fire District – Audit Follow-Up (2023M-98-F)

… expenditures. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, … card use and capital assets. Transparently set aside funds for future building and equipment needs. The audit included …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-f

Plainville Fire District – Audit Follow-Up (2021M-31-F)

… Ensure the Treasurer filed annual financial reports, for 2018 through 2020. Ensure the Treasurer’s records were … as required. Develop and adopt policies and procedures for the District’s financial operations, including controls for wire transfers, online banking, investments, procurement, …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-f

Stay Informed – Article 14 Benefits

… for PFRS Tier 3 members Covers pension disability and death benefits …

https://www.osc.ny.gov/retirement/publications/1644/stay-informed

Town of Amherst – Employee Benefits (2025M-90)

… [read complete report – pdf] Audit Objective Did Town of Amherst (Town) officials ensure employees received … payments consistent with collective bargaining agreements (CBA) and Town policies? Audit Period January 1, 2023 – May … Did Town of Amherst Town officials ensure employees received …

https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-employee-benefits-2025m-90

Village of Richburg – Transparency of Fiscal Activities (2025M-116)

… [read complete report – pdf] Audit Objective Did the Village of Richburg (Village) Board of Trustees (Board) conduct or provide for an annual audit of the Clerk-Treasurer’s financial … Did the Village of Richburg Village Board of Trustees Board conduct or …

https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116

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