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Available Options – Non-Contributory Plan with Guaranteed Benefits
NonContributory Plan with Guaranteed Benefits information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section 375e Available Options
https://www.osc.ny.gov/retirement/publications/1513/available-optionsEvergreen Charter School – Credit Card Purchases (2024M-143)
… purchases were properly approved, adequately supported and for School purposes. Key Findings Credit card purchases … approved and/or adequately supported to show they were for a proper School purpose. When credit card charges are not … not develop and adopt a credit card policy or procedures for monitoring and using the School’s 13 credit cards that …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143Windham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… Objective Determine if claims were adequately documented, for appropriate purposes and properly audited and approved … sufficient supporting documentation before approving them for payment. Conduct a thorough and deliberate audit of each … claim before authorizing payment to ensure it is accurate, for valid purposes and in compliance with required statutes …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mState Agencies Bulletin No. 342
… Purpose To notify agencies of AC-230 (Report of Check Returned for Refund or Exchange) procedures and … must be received by OSC no later than the following: Check Date Received by OSC Prior to 10/1/2002 11/01/2002 … To notify agencies of AC230 Report of Check Returned for Refund or Exchange procedures and deadlines …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/342-year-end-processing-and-deadlines-returned-paychecks-ac-230sSUNY Bulletin No. SU-356
… contribution changes through the SUNY Retirement at Work portal. Depending on the timing of submissions, 403(b) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planState Agencies Bulletin No. 2178
… purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA DMNA Uniform Maintenance … Relations (OER) memorandum dated 10/26/2023 provide for a Uniform Maintenance Allowance. Effective Dates: The … Works full-time in an eligible title (see OER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2178-2023-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2077
… purpose of this bulletin is to provide agency instructions for processing the 2022 CSEA DMNA Uniform Maintenance … Relations (OER) memorandum dated 10/24/2022 provide for a Uniform Maintenance Allowance. Effective Dates The 2022 … Works full-time in an eligible title (see OER memorandum for a list of eligible titles) and is required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2077-2022-uniform-maintenance-allowance-employees-division-military-andDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… are opportunities to utilize existing data to increase the cost efficiency of programs and direct expansion efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a … in New York City are fragmented and data on outcomes and cost can be better utilized so expansion efforts are done in …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsDiNapoli: State Tax Revenues $3 Billion Below Last Year
… this week, it must be at the top of the agenda for quick action in the new year.” Personal income tax receipts … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearMotor Vehicle Theft and Insurance Fraud Prevention Program
… and supported by a contractually required time and effort tracking system. We reviewed support for $986,716 in claimed … that weren’t appropriately supported by a time and effort tracking system; 21 of 139 overtime requests that lacked … Program-related, accurate, supported by time and effort tracking systems required under the contract, and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programWest Irondequoit Central School District – Emergency Drills (2025M-85)
… response to various building emergencies such as fire, gas leak, roof collapse or flooding. Lockdown drills practice the … are conducted to learn the location, use and operation of the emergency door, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85State Agencies Bulletin No. 1781
… purpose of this bulletin is to provide agency instructions for processing the 2019 CSEA OSU Work-Related Clothing … Relations (GOER) memorandum dated 10/02/2019 provide for a Work-Related Clothing Allowance. Effective Date(s) The … hourly employees must have worked in Bargaining Unit 03 for at least nine continuous months at half-time or greater …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… loan balance at retirement. The approximate reductions are for calendar year 2017. The amount of the reduction changes … that causes your loan to exceed the federal limits for nontaxable loans. Exceeding these limits could result in significant tax consequences for you. You do not make the required payments on your loan …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsCUNY Bulletin No. CU-757
… Health Benefits Buy-Out Payment is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-757-city-university-new-york-cuny-health-benefits-buy-outState Public Authorities Dashboard
… For each category on the dashboard the data represent the most recently certified fiscal year for those authorities reporting through PARIS and does not …
https://www.osc.ny.gov/reports/state-public-authorities-dashboardGuide to Financial Operations
… The New York State Guide to Financial Operations (GFO) acts as a reference source for … Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and … financial management systems where applicable. Subscribe to GFO Updates …
https://www.osc.ny.gov/state-agencies/gfoPutnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through … 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 … appropriate controls to safeguard and account for court and trust funds for the period January 1, 2014 through … 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-225City of Dunkirk – Budget Review (B24-1-10)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part … the Fiscal Affairs Officer must submit the proposed budget for the next succeeding fiscal year to the State Comptroller … no later than 30 days before the date scheduled for the City Council’s vote on the adoption of the final …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10City of Amsterdam - Budget Review (B22-5-3)
… an independent evaluation of the City’s proposed budget for 2022-23. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings City …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3