Search
Opinion 88-15
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village board member and school district attorney as comptroller of incorporated insurance company) GENERAL MUNICIPAL LAW, §§800(3), 801: A village trustee who is also the comptroller of an insurance company would have a prohibited conflict of …
https://www.osc.ny.gov/legal-opinions/opinion-88-15Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… numbers for each of our regional offices is located at the end of this publication. Please contact the regional … can be directed to OSC’s Division of Legal Services at 518-474-5586. …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionAgency Financial Reporting Package
… the Office of the State Comptroller (OSC) to gather data-in-process which has not been entered into the Statewide … Financial System (SFS) as of the closing date specified in each area. The State's accounting and financial reporting … . AFRP Reporting Application Existing Users Log in to Online Services to get started. If you forgot your …
https://www.osc.ny.gov/state-agencies/agency-financial-reporting-packageFocus on Identity Theft
… important issue. IDENTITY THEFT REPORTS INCREASED 200% in New York State between 2019 and 2021. (Source: Federal Trade … fraud assistance . State Resources Office of the New York State Comptroller: Report allegations of fraud … Comptroller DiNapoli provides resources to help New Yorkers protect themselves from identity theft …
https://www.osc.ny.gov/reports/focus-identity-theftElecting the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans
… and will apply to all subsequent employment in any plan-eligible title. Additionally, changing your retirement … who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members … in an eligible title who join PFRS on or after July 1, 2025 will be automatically enrolled in the new 20-year plan …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-planOverview – When Employees Retire
… Employees must apply for retirement in order to start receiving their pension. To …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewEarnings Limits
… , which is used to determine your NYSLRS pension, may be limited. If you earn more than the limit, it will not be factored into your pension and your employer should not … table below for the maximum amount of earnings that can be used in your FAE calculation. Earnings Period Earnings …
https://www.osc.ny.gov/retirement/members/earnings-limitsSpecial Accidental Death Benefit – Special 20- and 25-Year Plans
… under circumstances that permit payment of the accidental death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this … to your salary, reduced by: The amount of the accidental death benefit payable prior to any reductions for workers’ …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitSpecial Accidental Death Benefit – State Police Plan
… under circumstances that permit payment of the accidental death benefit, your surviving spouse will also receive a special accidental death benefit for life. If your surviving spouse dies, this … is a pension equal to your salary at the time of your death reduced by: The amount of the accidental death benefit …
https://www.osc.ny.gov/retirement/publications/1518/special-accidental-death-benefitSpecial Accidental Death Benefit – Career Plan
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1642/special-accidental-death-benefitSpecial Accidental Death Benefit – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c …
https://www.osc.ny.gov/retirement/publications/1864/special-accidental-death-benefitSpecial Accidental Death Benefit – Non-Contributory Plan with Guaranteed Benefits
… by: The accidental death benefit without reductions; and The Social Security benefit payable. The salary used to …
https://www.osc.ny.gov/retirement/publications/1513/special-accidental-death-benefitSpecial Accidental Death Benefit – Police and Fire Plan
… under circumstances that permit payment of the accidental death benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental death benefit dies, this benefit will be paid to your …
https://www.osc.ny.gov/retirement/publications/1512/special-accidental-death-benefitSpecial Accidental Death Benefit – Regional State Park Police Plan
… Eligibility If you die under circumstances that permit payment of the … death benefit will be paid to your surviving spouse. If the surviving spouse receiving the special accidental … death benefit dies, this benefit will be paid to your children who are under the age of 18 or, if they are …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitSpecial Accidental Death Benefit – En-Con Police Officers Plan
… accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit without … reductions; and The Social Security benefit payable. The salary used to compute the special accidental death benefit … salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1822/special-accidental-death-benefitSpecial Accidental Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… If you die under circumstances that permit payment of the accidental death benefit, a special accidental death … will be paid to your children who are under the age of 18 or, if they are students, until the age of 23. The … the salary that would have been payable to a police superior officer or a fire officer. …
https://www.osc.ny.gov/retirement/publications/1511/special-accidental-death-benefitConclusion – Travel and Conference Expense Management
… The lack of effective controls over travel and conference expenses will create an opportunity for … will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. Managers should also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more significant …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionStay Informed – Special 20- and 25-Year Plans
… Your retirement benefits are an important part of a solid … , and tips on Preparing for Retirement . Attend a pre-retirement presentation to learn about the retirement … to request specific information or schedule a pre-retirement consultation . Subscribe to our blog, New York …
https://www.osc.ny.gov/retirement/publications/1517/stay-informedSubmitting Final Service and Payment Information – When Employees Retire
… employees receive an accurate and timely pension benefit, you must submit final payment and service information to … additional service credit for unused, unpaid sick leave. What You Need to Do Immediately after submitting your monthly report with any …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-service-and-payment-informationAbout Benefit Reductions
… for Early Retirement Members in regular retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for early retirement.* … retirement age at retirement, the less the reduction will be. It is important to know that once you retire with a …
https://www.osc.ny.gov/retirement/members/about-benefit-reductions