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Available Options – New Career Plan
… benefit. It provides the maximum benefit payment to you each month for the rest of your life. Under this … one year, or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) …
https://www.osc.ny.gov/retirement/publications/1515/available-optionsAvailable Options – Non-Contributory Plan with Guaranteed Benefits
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1513/available-optionsAvailable Options – Police and Fire Plan
… your retirement benefit at the time of retirement. If you live long enough, you will receive your initial value amount … your lifetime, with the additional guarantee that if you live for less than five years or ten years after retirement, …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsOpinion 91-18
… of town supervisor serving as his or her bookkeeper or confidential secretary) GENERAL MUNICIPAL LAW, §800(3); TOWN … of interest if the supervisor's spouse were appointed confidential secretary or bookkeeper. The town's code of … and votes of the town board on matters relating to the confidential secretary or bookkeeper. You ask whether it is …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Oversight of Transportation Services and Expenses
… April 1, 2016 through March 19, 2021, the Department’s vehicle repair and maintenance expenses totaled approximately … detail the Department would need to adequately monitor vehicle repairs and maintenance costs. Also, the Department … would have saved $9,349. We reviewed 2,054 daily vehicle logs at two correctional facilities and identified …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesTown of Horseheads – Information Technology (2025M-109)
… Unmanaged user accounts are potential entry points for attackers and other unauthorized individuals, and if … a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps safeguard … The Board and Town officials did not: Adequately manage all network and local user accounts, Enter a written …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… Fund’s In-State Private Equity Program, which is designed to make profitable investments in New York State-based … an engineering services and contract manufacturing partner for major medical product companies, has offices in … been ranked as one of the best managed and best funded plans in the nation. Over the past 20 years, 82 percent of …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundOpinion 88-44
… Services (town board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering firm); (interest arising after execution of contract) GENERAL … in the contract between the town and the engineering firm with which the town contracts when the board member …
https://www.osc.ny.gov/legal-opinions/opinion-88-44SUNY Bulletin No. SU-388
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Academic Years 2023 - 2025 Downstate Location Stipends. … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedIRS Pension Limitation – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… New York State Common Retirement Fund’s (Fund) Sustainable Investment Program, raising its total commitment to $10 … accelerate the low-carbon economy." The Fund’s Sustainable Investment Program includes more than $4 billion in its low … energy and green infrastructure. DiNapoli’s Sustainable Investment Program Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programComptroller DiNapoli Releases School Audits
… District , Sauquoit Valley Central School District , Sharon Springs Central School District and the South Mountain … of approximately $200,000 for the 2015-16 fiscal year. Sharon Springs Central School District – Financial Condition …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… required the bookkeeper to maintain complete, accurate and up-to-date accounting records and reports. They also did not adequately oversee the bookkeeper’s work during their tenure by verifying that all transactions … (Yates County) The assessor granted 850 non-New York STAR property tax exemptions for non-municipal-owned property …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-auditsAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… the county or counties where the district/municipal corporation is located but within New York State Prior … approval of the governing board of the district/municipal corporation. Outside of New York State Prior approval of the governing board of the district/municipal corporation and a finding by the board that the training is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsIX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants
… standards to ensure compliance with grant application and Single Audit requirements. All applicants for federal … Financial and programmatic reporting. The annual Single Audit. Inconsistent identifier usage can lead to … should be familiar with the following reference for single audit compliance issues …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-numberPutnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Village of Nassau – Budgeting (2018M-3)
… the Board adopted budgets based on reasonable estimates for the period June 1, 2014 through September 30, 2017. … approximately 1,100. General fund budgeted appropriations for the 2017-18 fiscal year total $697,543. Key Findings … by an annual average of $118,599 (20.9 percent) for 2014-15 through 2016-17. The general fund’s unrestricted …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Bay Shore Fire District – Time and Attendance Records (2017M-264)
… the pay and accrued leave to which they were entitled for the period January 1, 2016 through June 30, 2017. … by an elected five-member Board of Fire Commissioners. For 2017, budgeted appropriations totaled $3.9 million. Key … written procedures for time and attendance. Require that all employees complete a time reporting record or time sheet …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264