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World Trade Center Presumption – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… … Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/world-trade-center-presumptionPartial Lump Sum Payment – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 Partial Lump Sum Payment
https://www.osc.ny.gov/retirement/publications/1841/partial-lump-sum-paymentMore About This Retirement Plan – 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 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 Undersheriffs and Deputy 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)
… your employer provides). Since you are contributing less of your own money to the Retirement System, the annuity portion of your retirement benefit will be smaller. However, when you … a Tier 5 member, you are required to contribute 3 percent of your reportable earnings toward your retirement benefits, …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementCredit for Previous or Military Service – Career Plan
… You may be able to obtain credit for your previous public employment or military service. It … Service Prior service is any period of time you received salary from a participating employer before that employer … Before Your Date of Membership You may receive credit for working for a participating employer before you joined …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceTier 6 Defined Contribution Plan Option
… benefits, if: They are not represented by a union and Their salary at the time they are hired is at least …
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-serviceAbout Statement No. 68 – Governmental Accounting Standards Board
… Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers participating in state and … as NYSLRS, does not limit the employer’s responsibility for the cost of these future pension benefits. When NYSLRS’ … value of assets, employers have an accounting liability for the difference. Therefore, the employer’s share of the …
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 : … information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Oysterponds Union Free School District - Financial Management (2019M-217)
… limit. Moreover, when unused appropriated fund balance is added back, unassigned fund balance exceeds the statutory … the practice of appropriating fund balance that is not needed or used to fund operations. District officials …
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. Key Finding We reviewed … 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)
… having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
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)
… 25 unneeded service accounts. Establish written procedures for granting, verifying, changing and disabling network user … access. Key Recommendations Establish written procedures for granting, verifying, changing and disabling network user …
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)
… establish appropriate controls over employee leave time. The Board did not establish comprehensive leave benefit … and attendance records and leave request forms. Update the employee benefits policy (policy) and ensure all … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
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)
… Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued. Key Findings The Board and Authority officials did not effectively pursue and …
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)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246