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World Trade Center Presumption – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… ERS Tier 1 2 under Article 14B Sections 551 552 553 World Trade Center Presumption …
https://www.osc.ny.gov/retirement/publications/1840/world-trade-center-presumptionPartial Lump Sum Payment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… 1 2 members under Article 14B Sections 551 552 and 553 Partial Lump Sum Payment …
https://www.osc.ny.gov/retirement/publications/1840/partial-lump-sum-paymentOther Disability Benefits – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Other Disability Benefits Sections 506 507 …
https://www.osc.ny.gov/retirement/publications/1526/other-disability-benefitsPerformance of Duty Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
State Correction Officers Security Hospital Treatment Asst Plan for ERS Tiers 3 5 and 6 Article 14CO Performance of Duty Disability Section 507b
https://www.osc.ny.gov/retirement/publications/1526/performance-duty-disabilityAdditional Service Credit for Sick Leave (Section 41[j]) – State Correction Officers and Security Hospital Treatment Assistants Plan
… Security Hospital Treatment Asst Plan for ERS Tiers 1 and 2 Section 89 Additional Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1525/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… Plan for ERS Tiers 1 and 2 Section 89 Credit for Previous Public Employment or Military Service …
https://www.osc.ny.gov/retirement/publications/1525/credit-previous-public-employment-or-military-serviceAbout Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net … employers participating in state and local government pension plans to report their proportionate share of the collective Net …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68About Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans … For more information on Statement No. 67, visit the GASB website . Rev. 9/25 … Governmental Accounting Standards Board GASB Statement No 67 establishes accounting and reporting …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Get Credit for All Your Public Service
Previous public employment or military service might qualify NYSLRS members for additional service credit
https://www.osc.ny.gov/retirement/members/get-credit-all-your-public-serviceLife Changes: What If I Work After Retirement?
… or concerns, please contact us . As always, my staff and I are here to help. Sincerely, Thomas P. DiNapoli State … differ depending on: The type of retirement benefit you are receiving (service or disability); The employer you will … So, you do not need prior approval, and your earnings are unlimited, if you: Work for a private employer; Work for …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementTier 6 Defined Contribution Plan Option
… newly hired on or after July 1, 2013 have the option to choose either the traditional defined benefit plan or a … they are hired is at least $75,000. Employees who wish to choose the defined contribution plan must file an election … their first 30 days of employment. You must continue to inform your new employees of their right to join the …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionWhat Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier you are in, sign in to Retirement Online and look under 'My Account Summary.' There are six tiers in the Employees’ Retirement System (ERS) and …
https://www.osc.ny.gov/retirement/members/what-tier-are-youFederal funds to New York City: National School Lunch, Breakfast Programs
The National School Lunch Program (NSLP) (Assistance Listing Number 10.555) and the School Breakfast Program (SBP) (Assistance Living Number 10.553) provide low-cost or free breakfast and lunch to students in public and non-profit private schools across the United States.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-national-school-lunch-breakfast-programs.pdfKids First Evaluation & Advocacy Center: Compliance With the Reimbursable Cost Manual (2021-S-12)
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s12.pdfManagement of Capital Projects (2018-S-70) 180-Day Response
To determine whether Metropolitan Transportation Authority’s Long Island Rail Road (LIRR) has a formal capital project management process that its employees and contractors/consultants are required to follow; and whether LIRR followed the capital project management process and was successful in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70-response.pdfMiddlesex Fire District – Fiscal Transparency (2025M-130)
Did the Middlesex Fire District (District) Secretary/Treasurer (Treasurer) provide monthly and annual financial reports to the Board of Fire Commissioners (Board) and prepare and file the required annual financial report (AFR) with the Office of the State Comptroller (OSC)?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-130.pdfOversight of Language Access Services (2024-N-2)
To determine if the New York City Department of Health and Mental Hygiene is adequately serving the needs of individuals with Limited English Proficiency, complying with State regulations and local laws, and providing sufficient oversight of Language Access Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n2.pdfUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14) 30-Day Response
2023-F-14
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14-response.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfCybersecurity Web Series Week 1 – IT Governance – What is it? How do we do it? And Why is it Important?
This session will discuss a conceptual framework for a comprehensive cybersecurity program.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-week-1-10-04-2021.pdf