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The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 55 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/120th (.83 percent) of your FAS for each year of credited service; plus 1/60th (1.66 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planWorld Trade Center Presumption – Special 20- and 25-Year Plans
… World Trade Center Presumption law. You may be eligible for an accidental disability retirement benefit if you become … eligibility requirements and filing deadlines to meet for these benefits. For more information, visit our World Trade Center … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/world-trade-center-presumptionPartial Lump Sum Payment – Special 20- and 25-Year Plans
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … your retirement month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentThe Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility As a Tier 1 member, you will be eligible for a service retirement benefit when you reach age 60 and … with a reduced benefit. 1 Regardless of tier, if you work for an employer that offers a special retirement plan, you … your pension will equal: 1/140th (.71 percent) of your FAS for each year of credited service; plus 1/70th (1.42 percent) …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planTown of Burke – Fiscal Oversight (2016M-277)
… the Board’s oversight of selected financial operations for the period January 1, 2015 through June 30, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 total approximately $866,000. Key Findings The … not audit and approve claims in accordance with Town Law for 20 of the 100 check disbursements that we reviewed. The …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Additional Benefits Under the 20-Year 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 Article 14B Sec 551 552 553 Addl Benefits …
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-20-year-planAdditional Benefits Under the 25-Year 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 Article 14B Sec 551 552 553 Addl Benefits …
https://www.osc.ny.gov/retirement/publications/1840/additional-benefits-under-25-year-planReceiving Your Benefit and Filing Your Option Election – State Correction Officers and Security Hospital Treatment Assistants Plan
… Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 1 and 2 Section 89 Receive Your Benefit and …
https://www.osc.ny.gov/retirement/publications/1525/receiving-your-benefit-and-filing-your-option-electionOversight of Residential Domestic Violence Programs
… is maintaining adequate oversight of residential programs for victims of domestic violence to ensure these programs are … residential DV program. DV programs are run by various not-for-profit agencies across the State. During our audit … does not maintain adequate oversight of DV residences. For example, OCFS was unable to provide the audit team with …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsState Agencies Bulletin No. 1702
… agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … and New York City Education Board Retirement System (7T) for the 2019 plan year is $16,779 Affected Employees Tier 6 NYCERS, NYCTRS, and NYCBERS members eligible for overtime compensation and/or limited to the Governor’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1702-2019-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… used public resources economically and appropriately for the period January 1, 2011, to October 31, 2012. … which comprises five elected members. Expenditures for the fiscal year ended December 31, 2011 were $2,380,104. … revising the daily maximum amounts that it authorizes for meals and lodging per diems to not exceed GSA rates. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Midway Fire District – Internal Controls Over Financial Operations (2012M-210)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. … one member being appointed as Chairman, and is responsible for the District’s overall financial management. The District’s general fund budget totaled $968,200 for the 2012 fiscal year. Key Findings The Board audits …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Lincoln Fire District – Financial Activities (2012M-228)
… 31, 2012. Background The Lincoln Fire District is located in Madison County. The District’s general fund budget totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. … and donations. The Department’s revenues and expenses for the 2011 fiscal year totaled approximately $65,000 and … activities. The Department Treasurer is responsible for recording all the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overLakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. … elected members. The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District … a competitive process when procuring goods and services for the recent capital improvement project (CIP) with an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Halfmoon-Waterford Fire District No. 1 – Internal Controls Over Financial Operations (2013M-71)
… adequate oversight of the Treasurer’s financial activities for the period January 1, 2011, to January 31, 2013. … consists of five elected members and is responsible for the District’s overall financial management. The District’s general fund budget totaled $848,185 for the 2013 fiscal year. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/03/halfmoon-waterford-fire-district-no-1-internal-controls-over-financialTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… examine the former Clerk’s records and financial practices for the period January 1, 2012 through December 31, 2013. … by a five-member Town Board. Budgeted appropriations for the 2014 fiscal year totaled approximately $3.7 million. … into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Department of Taxation and Finance: Personal Income Tax
… with applicable New York State tax laws and regulations. We examined refunds processed during the calendar year … refunds totaling over $9.5 billion. From this population, we returned 10,414 refunds totaling almost $36.7 million to …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/department-taxation-and-finance-personal-income-taxState Agencies Bulletin No. 1668
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2018 Affected Employees Employees with … and personal use of employer-provided chauffeur services for the period November 1, 2017 through October 31, 2018 as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1668-procedures-reporting-taxable-value-personal-use-employer-provided