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Opinion 90-42
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether a city is liable for a fee for filing a list of properties affected by unpaid tax liens to be … tax district to file in the office of the county clerk a list of all parcels of real property on which taxes remain …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Information Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfImpact of the Pandemic on New York City’s Municipal Workforce, January 2022
The City government, like other public employers, was quickly confronted with a number of challenges after the COVID-19 pandemic took hold in March 2020, including a decline in anticipated resources and a substantial change in the demand for certain municipal services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-18-2022.pdfLicensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfPerformance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfTransformation of the MTA (2022-S-5) (180-Day Response)
To determine whether the Metropolitan Transportation Authority established a working plan for implementing Transformation with completion dates and the savings to be achieved. We also determined whether MTA has implemented any aspect of the Transformation Plan that resulted in improved ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s5-response.pdfReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 1 members under Sections 75d and 75e Receiving …
https://www.osc.ny.gov/retirement/publications/1502/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – New Career Plan for ERS Tier 1 Members
… New Career Plan information for ERS Tier 1 members covered by Sections 75h and 75i …
https://www.osc.ny.gov/retirement/publications/1504/receiving-your-benefit-and-filing-your-option-electionReceiving Your Benefit and Filing Your Option Election – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… NonContributory Plan with Guaranteed Benefits for ERS Tier 2 members under Sections 75d and 75e Receiving …
https://www.osc.ny.gov/retirement/publications/1507/receiving-your-benefit-and-filing-your-option-electionChallenging a Determination – Special 20- and 25-Year Plans
… When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing addresses, and a phone number where you can be reached during the day. We will send …
https://www.osc.ny.gov/retirement/publications/1517/challenging-determinationAccidental Disability – Special 20- and 25-Year Plans
… job as the natural and proximate result of an on-the-job accident not due to your own willful negligence, you may be … benefit regardless of the amount of service you have. “Accident” has a specific meaning with NYSLRS disability … benefits. We determine whether an incident is an “accident” on a case-by-case basis, using court decisions for …
https://www.osc.ny.gov/retirement/publications/1517/accidental-disabilitySUNY Bulletin No. SU-164
… exclusively to transmit payments for nonresident alien scholarship recipients directly to the appropriate campus. … room and board) to nonresident aliens must report this scholarship information to the IRS and must withhold taxes where appropriate. These scholarship payments are processed through the NYS payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-164-new-deduction-code-424-suny-nra-scholarship-paymentsRetiring Before Age 62 – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Retiring Before Age 62 …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Tier 2, 3, 5 and 6 Death Benefits – Career Plan
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death … after one year of service, your beneficiary would receive a benefit equal to one year of your salary; if you die after two years, your beneficiary would receive a benefit equal to two years of your salary; and if you die …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsPerformance of Duty Disability – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityReceiving Your Benefit and Filing Your Option Election – Career Plan
… provide for a possible payment to a designated beneficiary after your death. Filing Your Option Election You must file … following your retirement date. You have up to 30 days after your pension benefit becomes payable to change your … you may change your option selection up to 30 days after your disability application is approved, or up to 30 …
https://www.osc.ny.gov/retirement/publications/1642/receiving-your-benefit-and-filing-your-option-electionYour Membership Tier – Special 20- and 25-Year Plans
… 11 or Article 14 benefits, depending on their retirement plan election. This publication does not cover benefits for … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierVested Retirement Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You are eligible for a vested retirement benefit if you leave public employment before … member. 1 Tier 1 members under the alternative age 55 plan may receive their full vested benefits at age 55. Tier 2, 3 and 5 members under this plan may receive their full vested benefits at age 62, or may …
https://www.osc.ny.gov/retirement/publications/1511/vested-retirement-benefitTier 2, 3, 5 and 6 Death Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… be paid the greater of the two death benefits; if you die after retirement, and meet the eligibility criteria, your … the post-retirement death benefit. Members who join on or after January 1, 2001 will automatically be covered by death … to exceed three years of salary. For example, if you die after one year of service, your beneficiary would receive a …
https://www.osc.ny.gov/retirement/publications/1511/tier-2-3-5-and-6-death-benefitsOrdinary Disability (Section 362) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this … If you are 60 or older at the effective date of your disability retirement, your ordinary disability benefit would be equal to the benefit that would …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-disability-section-362