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Retirement Option Election Form with Partial Lump Sum Payment for Tier 2, 3, 5 and 6 Members Designating Multiple Beneficiaries (RS6422-A)
To select a pension payment option when applying for retirement and choose to receive a partial lump sum payment, Tier 2, 3, 5 and 6 members who are designating multiple beneficiaries use form RS6422-A.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6422-a.pdfFinancial Reports
… Annual Comprehensive Financial Report 2025 Annual Comprehensive Financial Report 2024 Annual … (Return to Top) Schedules of Employer Allocations and Pension Amounts 2025 Employer Allocations and Pension Amounts 2024 Employer Allocations and Pension Amounts …
https://www.osc.ny.gov/retirement/resources/financial-reportsOpinion 98-13
… registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town building containing historical material) TOWNS -- Powers and Duties (establishment of public museum); (use of town … Section 255(1) further provides that a town may acquire real or personal property for library purposes. A public …
https://www.osc.ny.gov/legal-opinions/opinion-98-13City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… governed by an elected seven-member City Council. General fund budgeted appropriations for 2017 totaled approximately … in compliance with the City’s charter and do not exceed fund surplus amounts. Ensure a deliberate and thorough audit …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Town of Beekman – Dover Ridge Sewer and Water Districts’ Financial Operations (2016M-260)
… Purpose of Audit The purpose of our audit was to review the Dover Ridge sewer and water districts’ financial operations … January 1, 2015 through May 19, 2016. Background The Town of Beekman is located in Dutchess County and has …
https://www.osc.ny.gov/local-government/audits/town/2016/09/23/town-beekman-dover-ridge-sewer-and-water-districts-financial-operations-2016m-260Town of Putnam Valley – Purchasing (2013M-193)
… year were approximately $5.09 million for the general fund and $4.35 million for the highway fund. Key Findings Internal controls over the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Plainville Fire District – Board Oversight (2021M-91)
… to reserves and overestimated appropriations. Adopt a fund balance policy or develop multiyear financial and … Key Recommendations Adopt realistic budgets and a fund balance policy and develop multiyear financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Town of Coeymans – Financial Condition (2015M-184)
… revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing … estimates and appropriations as amended to date; estimated fund balance, with a breakdown of the amounts appropriated, …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Pembroke Central School District – Financial Management (2016M-31)
… budgets and did not use all of the annually appropriated fund balance toward subsequent years’ budgets. Four of the … realistic estimates of appropriations and the use of fund balance in the annual budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Sodus Central School District – Financial Management (2016M-392)
… 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused because of overestimated … of adopting budgets that result in the appropriation of fund balance and reserve funds that will not be used. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392North Collins Central School District – Financial Management (2016M-189)
… The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, Brant, Eden and Evans in Erie County. The District, which operates two schools with … or ensure that fund balance and reserves were managed in accordance with statutes. The District used a contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Morris Central School District – Financial Operations (2015M-251)
… itself. The Treasurer does not directly supervise the application of her signature on checks. Certain reserves had … Discontinue the practice of allowing the Treasurer’s electronic signature to be affixed to checks without her direct authorization or supervision. Continue to evaluate reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Alden Central School District – Financial Management (2016M-372)
… Marilla and Newstead in Erie County; the Town of Darien in Genesee County; and the Town of Bennington in Wyoming County. … benefit accrued liability reserve, the unemployment insurance reserve and the insurance reserve are overfunded. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372Homes and Community Renewal: Housing Trust Fund Corporation: Oversight of the Rural Rental Assistance Program (2023-S-53)
To determine whether project owners are receiving Rural Rental Assistance Program payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation is engaging in adequate outreach activities to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s53.pdfSUNY Bulletin No. SU-317
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 who meet the eligibility criteria and … Pay Period 19L, paychecks dated 01/05/2022 as pay periods in which campuses can submit their UUP 2021 Discretionary … Date) are eligible to receive the Discretionary Increase. In addition, employees receiving the 0.5% allocated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesOpinion 92-16
… of rental to town officers); (by town from volunteer fire company) TOWNS -- Powers and Duties (lease of office … is authorized to lease office space from a fire company. You ask whether a town may agree to pay rent to the town tax … offices (see 11 Opns St Comp, 1955, p 243). Such a lease would be subject to permissive referendum when the rent …
https://www.osc.ny.gov/legal-opinions/opinion-92-16Opinion 90-16
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Applying for Previous or Military Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… for ERS Tiers 1 and 2 Section 89 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – State Correction Officers and Security Hospital Treatment Assistants Plan
… Plan info for ERS Tier 1 and 2 members under Section 89 Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1525/full-and-part-time-service-creditOpinion 91-37
… This opinion represents the views of the Office of the State Comptroller at the time … that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by … (lack of inspection certificate) and 402 (lack of license plate) of the Vehicle and Traffic Law, which occur while a …
https://www.osc.ny.gov/legal-opinions/opinion-91-37