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Albion Central School District – Financial Management (2021M-200)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and properly managed fund balance and reserves. Key Findings The Board and District officials … Central School District District Board of Education Board and District officials adopted realistic budgets and properly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Franklin Central School District – Information Technology (2022M-19)
… manner. Key Recommendations Develop written procedures for managing computers and network user accounts. … plan, update the plan as needed and distribute it to all responsible parties. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials … Central School District District Board of Education Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Taberg Volunteer Fire Company, Inc. – Financial Activities (2026M-6)
… period. The current Treasurer was elected to the position in April 2025. From January 1, 2024, through March 31, 2025, … to effectively oversee the Company’s financial activities. In addition, weaknesses in recordkeeping and controls over cash collections and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/08/taberg-volunteer-fire-company-inc-financial-activities-2026m-6Credit for Military or Additional Service – Special 20- and 25-Year Plans
… in to your Retirement Online account , scroll down to the ‘My Account Summary’ area of your Account Homepage and click the “Manage my Service Credit Purchases” button. The Service Credit … Online account . From your Account Homepage, go to the ‘My Account Summary’ area and click “Reinstate a Previous …
https://www.osc.ny.gov/retirement/publications/1517/credit-military-or-additional-service20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… service” is: Service as a firefighter or police officer under the 20-year plan; Service as a member or officer of the New York State Police; Service in the U.S. …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dChallenging a Determination – State University Police Plan
… an independent hearing officer. Your request must be in writing and filed with the Hearing Administration Bureau … Bureau or call us at 1-866-805-0990 or 518-474-7736 in the Albany, New York area. …
https://www.osc.ny.gov/retirement/publications/1823/challenging-determinationEnding Your Membership – Forest Rangers Plan
… If you do not have at least five years of credited service and seven years have elapsed since you last worked for a … employer; 1 If you are not vested, leave public employment and voluntarily withdraw your membership ; If you transfer … with an employer that participates in the New York State and Local Retirement System. 1 Updated 10/22 …
https://www.osc.ny.gov/retirement/publications/1864/ending-your-membershipAvailable Options – State University Police Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsCreditable Service – State University Police Plan
… this special plan includes all service performed as a SUNY police officer. In addition, any SUNY peace officer service … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1823/creditable-serviceTier Status – State University Police Plan
… When you join the Retirement System, you are assigned to a tier depending on your date of membership. You are in: … 9, 2010 through March 31, 2012 Tier 6 April 1, 2012 or after *Tier 3 members in the SUNY Police Officer Plan are … July 1, 2009 through January 8, 2010 and did not elect to be covered by Article 22 (i.e., did not opt into Tier 5), …
https://www.osc.ny.gov/retirement/publications/1823/tier-statusIRS Pension Limitation – Forest Rangers Plan
… Internal Revenue Code Section 401(a)(17) limits the amount of salary that qualified pension plans, including the New … and Local Retirement System, may use in the calculation of benefits. It affects members who first join on or after April 1, 1996 and currently excludes earnings …
https://www.osc.ny.gov/retirement/publications/1864/irs-pension-limitationChallenging a Determination – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Challenging a Determination …
https://www.osc.ny.gov/retirement/publications/1525/challenging-determinationAccidental Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Accidental Disability …
https://www.osc.ny.gov/retirement/publications/1525/accidental-disabilityOrdinary Disability – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tier 1 and 2 members under Section 89 Ordinary Disability …
https://www.osc.ny.gov/retirement/publications/1525/ordinary-disabilityAvailable Options – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Available Options …
https://www.osc.ny.gov/retirement/publications/1525/available-optionsCreditable Service – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Creditable Service …
https://www.osc.ny.gov/retirement/publications/1525/creditable-serviceTier Status – State Correction Officers and Security Hospital Treatment Assistants Plan
… info for ERS Tier 1 and 2 members under Section 89 Tier Status …
https://www.osc.ny.gov/retirement/publications/1525/tier-statusStay Informed – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tier 1 and 2 members under Section 89 Stay Informed …
https://www.osc.ny.gov/retirement/publications/1525/stay-informedComparison of PFRS Benefits
… Below is a comparison of Police and Fire Retirement System (PFRS) benefits by tier. Tier 2 Tier 3 … plan. Article 14: 3% for 25 years or until retirement, whichever is earlier. 3% until retirement unless the member’s plan limits creditable service … of key PFRS benefits including vesting contributions retirement age final average salary and benefit calculations …
https://www.osc.ny.gov/retirement/employers/comparison-pfrs-benefits