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Le Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfCompliance With Navigation Law (2019-S-59)
To determine if the Office of Parks, Recreation and Historic Preservation is adequately monitoring and enforcing requirements to ensure boaters’ safety and quality of life on State waters.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s59-response.pdfSpecial Accidental Death Benefit – Regional State Park Police 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 …
https://www.osc.ny.gov/retirement/publications/1867/special-accidental-death-benefitRetirement Benefit Summary Tier 6 PFRS
… A summary of membership benefits for Tier 6 New York State and Local Police and Fire Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-pfrsCity of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… financial information or perform her duties resulted in the untimely payment of claims and litigation. As a … did not ensure: 88 claims totaling $1.8 million were paid in a timely manner. 60 claims totaling $460,594 for essential … always properly authorized, for valid purposes and paid in a timely manner. Officials and employees had clear …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Town of Urbana – Access Controls (2022M-4)
… and computer user access controls to safeguard the Town’s IT systems. Key Findings Town officials (officials) did not … computer user access controls. In addition to sensitive IT control weaknesses that were communicated confidentially … not: Adopt comprehensive written information technology (IT) policies and procedures addressing areas key to securing …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-access-controls-2022m-4Overview – Membership and Enrollment
… importantly, vested members receive a lifetime defined pension benefit . New members will lock in the benefits of … of service (they’ve earned enough service to qualify for a pension benefit). If Tier 6 members leave public service with …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/overviewEnrolling Members – Membership and Enrollment
… more than one participating employer. Even if a member only works part-time, if he or she is already a member of … they are guaranteed a date of membership for that day. The only exception is if the employee does not work regular …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/enrolling-membersChanging Employers – Membership and Enrollment
… of age. If an employee is considering a promotion to a civilian or administrative position, or considering a … situation contact us before accepting the new position to be sure they understand the consequences to their NYSLRS … 20- or 25-year retirement plan but makes them eligible to join ERS under a regular retirement plan, they can join …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/changing-employersPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are … voucher. Incumbents of the position generally must reside in the jurisdiction they are serving. Section 10 of the … official duties. Public officers are authorized to act in their capacity as an officer for their established term. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersContractors or Consultants – Membership and Enrollment
… or independent contractor services. To determine if a person you hired is an employee or an independent contractor, … chief fiscal officer or chief executive officer (CEO). You can designate an alternate CFO by: Completing a Designation …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsOptional Membership – Membership and Enrollment
… for less than one year, or employment of less than a 12-month per year basis; or Annual compensation less than … reported to us for all their public employment, including work with more than one participating employer . Employees’ … membership. Note: If an employee joins NYSLRS, they can only end their membership by leaving public employment …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipMandatory Membership – Membership and Enrollment
… Mandatory members are required to join NYSLRS. Beginning July 27, 1976, membership is … permanent appointment. Employees who are eligible to join PFRS (both full-time and part time police officers … and 2 were required. Before April 1, 1967, the member had to earn at least $1,000. On or after April 1, 1967, the …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/mandatory-membershipMember & Retiree E-News Archive — 2024
… Sign up to make sure you receive the latest Retirement System member and retiree news. December 2024 … The latest Retirement System news for NYSLRS members and retirees …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Member & Retiree E-News Archive — 2025
… New Locations for In-Person Consultations November 2025 International Fraud Awareness Week Signs of a Scam Fighting … Pension Payments Get a Pension Income Verification Letter Online July 2025 Retirement Online Tools and Tips Look Up Your Retirement Online User ID …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025Member & Retiree E-News Archive — 2026
… receive the latest Retirement System member and retiree news. January 2026 1099-Rs Available Online Get Your 1099-R … The latest Retirement System news for NYSLRS members and retirees …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026Town of Webb - Ski Collections (2018M-188)
Determine whether Town officials adequately monitored ski collections and the issuance of season passes and lift tickets.
https://www.osc.ny.gov/files/local-government/audits/pdf/webb-188.pdfAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-190.pdfPoland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland.pdfState Agencies Bulletin No. P-840
Revised Payroll Processing of Overtime Meal Allowance Payments and New Transaction Codes OT Meals and ADJ Meals
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-840.pdf