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More About This Retirement Plan – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 553 About This Retirement Plan …
https://www.osc.ny.gov/retirement/publications/1840/more-about-retirement-planWorld Trade Center Presumption – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for 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
… Sheriffs Special Plan for ERS Tier 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-paymentContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You are required to contribute toward your retirement. Tier 1, 2 and 3 Members If your employer has …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementCredit for Previous or Military Service – Career Plan
… system, please write to our Member & Employer Services Bureau. … Career Plan information for PFRS Tier 1 2 3 Article …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceTier 6 Defined Contribution Plan Option
… plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement … Plans page of SUNY’s website . From there, click on NYS Voluntary Defined Contribution Plan. Then, click For …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionWhat Tier Are You In?
… System (PFRS). Your tier determines: Your eligibility for benefits, The formula used in the calculation of your … you must contribute toward your benefits, and Eligibility for loans If you are an ERS Member... You are in: If you … when they joined NYSLRS Their tier determines eligibility for benefits the formula used to calculate them and more …
https://www.osc.ny.gov/retirement/members/what-tier-are-youGet 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?
… includes all earnings for the calendar year, including money or retroactive payments earned in the calendar year but … your benefits and stay informed. Register for Retirement Online , a convenient and secure way to review your benefits and conduct transactions in real time. In many cases, you’ll be able to use Retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementAbout Statement No. 67 – Governmental Accounting Standards Board
… Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more information on Statement No. …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67About Statement No. 68 – Governmental Accounting Standards Board
… Reporting for Pensions : Requires employers participating in state and local government pension plans to report their … share of the collective Net Pension Liability in their financial statements, as well as pension expense and … compensation package. The employer’s participation in a pension plan provided by a separate entity or pension …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217East Islip Union Free School District - Financial Condition Management (2020M-24)
… limit. Develop and adopt budgets with realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTown of Lenox - Real Property Tax Exemption Administration (2018M-242)
Determine whether the Town Assessor properly administered select real property tax exemptions
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-lenox-real-property-tax-exemption-administration-2018m-242West Islip Union Free School District – Financial Management (2022M-40)
… and made year-end unbudgeted transfers to reserves, in order to stay within the statutory surplus fund balance … and management of fund balance and reserves resulted in levying more taxes then were needed to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Carle Place Union Free School District – Network User Account Controls (2022M-121)
… the District has an increased risk of unauthorized access to and use of its network and potential loss of important … access. Disable network user accounts that are unneeded or have not been used after a specified period of inactivity. … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsVillage of Fort Plain – Leave Benefits (2020M-101)
… policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2020/11/13/village-fort-plain-leave-benefits-2020m-101Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… a benchmark collection rate and review aging reports for outstanding tickets. To increase collections, consider …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Village of Bloomingburg - Financial Operations (2019M-246)
… Documents (AUDs), which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board … such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain adequate accounting … AUDs are filed timely. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Westerlo - Information Technology (2020M-33)
… to be provided by the Town’s third-party IT vendor. In addition, we communicated sensitive IT control weaknesses … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33