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More 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
… and Deputy Sheriffs Special Plan for ERS Tier 1 2 members under Article 14B Sections 551 552 and 553 Partial Lump Sum …
https://www.osc.ny.gov/retirement/publications/1840/partial-lump-sum-paymentContributing Toward Your Retirement – Basic Plan with Increased-Take-Home-Pay (ITHP)
… with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 under Sections 370a 371a and 375 Contributing …
https://www.osc.ny.gov/retirement/publications/1511/contributing-toward-your-retirementCredit for Previous or Military Service – Career Plan
… previous service may be lost or destroyed with the passage of time. Prior Service Prior service is any period of time you received salary from a participating employer … in the Retirement System. Service Before Your Date of Membership You may receive credit for working for a …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceTier 6 Defined Contribution Plan Option
… plan must file an election during their first 30 days of employment. You must continue to inform your new employees of their right to join the Retirement System. In addition, … plan. The defined contribution plan option is the result of a 2012 amendment to Section 390 of the New York State …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionWhat Tier Are You In?
… When you join NYSLRS, you are assigned to a tier based on your date of membership. To find out what tier … 2009 Tier 5 January 1, 2010 through March 31, 2012 Tier 6 April 1, 2012 or after There are no Tier 4 New York State …
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 …
https://www.osc.ny.gov/retirement/members/get-credit-all-your-public-serviceLife Changes: What If I Work After Retirement?
… is not a public employer in New York State. So, you do not need prior approval, and your earnings are unlimited, … rest of that calendar year. Please contact us to find out what the limit is before taking the position. A “former … more than the limit and your daytime phone number in case we have questions. Note: School districts and BOCES must …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementAbout Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement … reporting standards for public pension systems. Defines the way public pension plans calculate and report the Net … disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in Plan Net …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance to comply with the statutory limit in a manner that benefits District taxpayers. Develop and …
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)
Determine whether the Board and District officials provided adequate oversight and management of the Districts budget and financial condition
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)
… the Town Assessor properly administered select real property tax exemptions. Key Finding We reviewed 101 properties with …
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)
… West Islip Union Free School District’s (District) Board of Education (Board) reasonably and transparently managed … was not needed to fund operations and was not transparent when funding reserves. The Board: Adopted budgets that … Board and officials’ budgeting practices and management of fund balance and reserves resulted in levying more taxes …
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)
… benefits policy (policy) and ensure all employees involved in the payroll process are aware of relevant leave policies. …
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)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. …
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)
… The Treasurer did not provide regular financial reports to the Board or maintain adequate accounting records. The … Provide adequate oversight and require the Treasurer to provide regular financial reports, such as budget-to-actual reports and bank reconciliations with canceled …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Westerlo - Information Technology (2020M-33)
… a contract describing specific services to be provided by the Town’s third-party IT vendor. In addition, we … IT resources. Implement strong access controls, in part, by disabling unnecessary user accounts. Develop a service …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108