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Accidental Death Benefit – Regional State Park Police Plan
… death benefit is a lifetime pension if paid to a surviving spouse or dependent parent. The annual benefit is equal to … beneficiaries, in this order: First, to your surviving spouse for life; Second, where there is no surviving spouse or in the event of his or her death, to minor children …
https://www.osc.ny.gov/retirement/publications/1867/accidental-death-benefitOrdinary Death Benefit – Regional State Park Police Plan
… Your beneficiary may be entitled to an ordinary death … monthly pension, if you meet eligibility requirements and your death is not attributable to an on-the-job accident. The … benefit is equal to three times your salary raised to the next highest multiple of $1,000, as limited by Section 130 of …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-death-benefitPartial Lump Sum Payment – Regional State Park Police Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … benefit).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1867/partial-lump-sum-paymentII.2 New York State Accounting Policies – II. New York State Financial Accounting
… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… 2023 for the Single-Family Housing Program (SFH), and agency actions through August 2023. Our scope included … and/or Tropical Storm Lee to recover and rebuild. Sandy – recognized as one of the most destructive storms in recorded … or stormwater management systems to create a natural coastal buffer to protect against future storms. Through …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsVillage of Gowanda - Sewer Financial Operations (2019M-199)
… whether the Board and Village officials properly accounted for and effectively managed the financial operations of the … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, resulting … revenues to cover expenditures. Develop an equitable basis for shared service costs and adjust it, as needed, based on …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Sodus Center Fire District – Board Oversight (2017M-108)
… The Board conducted business at its meetings without a quorum of Board members in attendance. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… budgeting practices and ensure surplus fund balance is in compliance with the statutory limit. Consistently … years. Did not ensure $2.2 million was properly restricted in a debt reserve and did not use the funds to pay related … to a more reasonable level. Ensure that money residing in the debt service fund is restricted in a debt reserve and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementApplying for Benefits – Non-Contributory Plan with Guaranteed Benefits
… you must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms are … the State Comptroller Many retirement benefit applications and other documents are required by law to be filed with the … will consider it filed when it is delivered to us by the Post Office. If you are concerned about meeting a filing …
https://www.osc.ny.gov/retirement/publications/1513/applying-benefitsApplying for Benefits – New Career Plan
… to speak with an Information Representative at one of our consultation sites throughout New York State. Filing With … it must be received by our Albany office, one of our consultation sites, or another office of the State …
https://www.osc.ny.gov/retirement/publications/1515/applying-benefitsApplying for Benefits – Regional State Park Police Plan
… you must file the appropriate application form with the Office of the State Comptroller in a timely manner. Forms … the State Comptroller Many retirement benefit applications and other documents are required by law to be filed with the … will consider it filed when it is delivered to us by the Post Office. If you are concerned about meeting a filing …
https://www.osc.ny.gov/retirement/publications/1867/applying-benefitsCreditable Service – Regional State Park Police Plan
… includes all service performed as a regional state park police officer. Certain military service or service you earned as an officer of the New York State Police may also be creditable toward the 25 years required … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members …
https://www.osc.ny.gov/retirement/publications/1867/creditable-serviceLife Changes: Why Should I Designate a Beneficiary?
… A Message from Comptroller Thomas P. DiNapoli When you became a member of the New York State and Local Retirement System (NYSLRS), you may have designated one or more beneficiaries. A … is a person, often a relative or loved one, whom you have chosen to be eligible to receive a benefit upon your …
https://www.osc.ny.gov/retirement/publications/life-changes-why-should-i-designate-beneficiaryTown of Ridgeway – Health Insurance Benefits (2025M-95)
… Ridgeway (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? … our audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. … the Audit Area As a general rule, a town may provide health insurance benefits to current and former town …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95State Agencies Bulletin No. 880
… rate based on Section 130.4 and/or Section 131.1a of the Civil Service Law Background Civil Service Law provides that the Director …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/880-new-increased-hiring-rate-reason-codesOpinion 90-53
… LAW, §§1-102; 3-301(2); 4-408(a): (1) In the absence of express statutory authorization, the governing body of a … is a well-settled principle of municipal law that, absent express statutory authority, discretionary duties and …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Response Planning for Unexpected Events (2019-S-55)
To determine whether it has plans or procedures to address unexpected or unplanned events and whether those plans were followed, and whether the plans or procedures addressed the needs of its customers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s55.pdfTown of Queensbury - Information Technology (2018M-224)
… adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials have not: … for managing, limiting, securing and monitoring user access. Monitored compliance with the acceptable use policy, … to Town officials. Key Recommendations Implement strong access controls, in part, by removing or disabling …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-information-technology-2018m-224Town of Guilderland – Information Technology (2025M-61)
… We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 PPSI is any …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials ensure that financial … comply with legal requirements and help a fire department’s board and officials make informed decisions and effectively … fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m