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Credit for Previous or Military Service – Career Plan
… because records documenting your previous service may be lost or destroyed with the passage of time. Prior Service … cost, if any, please send us a copy of your Certificate of Release or Discharge from Active Duty (DD-214) . Service From …
https://www.osc.ny.gov/retirement/publications/1642/credit-previous-or-military-serviceCredit for Previous or Military Service – New Career Plan
… an earlier tier of membership does not always result in a better benefit. Please review your options carefully before … system, please write to our Member & Employer Services Bureau. …
https://www.osc.ny.gov/retirement/publications/1515/credit-previous-or-military-serviceCredit for Previous or Military Service – Non-Contributory Plan with Guaranteed Benefits
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … NonContributory Plan with Guaranteed Benefits for PFRS Tier 1 2 3 Article 11 5 and 6 members under Section …
https://www.osc.ny.gov/retirement/publications/1513/credit-previous-or-military-serviceCredit for Previous or Military Service – Police and Fire Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Police and Fire Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1512/credit-previous-or-military-serviceVested Retirement Benefit – Non-Contributory Plan with Guaranteed Benefits
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tiers 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1513/vested-retirement-benefitCredit for Previous or Military Service – Basic Plan with Increased-Take-Home-Pay (ITHP)
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Basic Plan with Increased TakeHome Pay for PFRS Tier 1 2 3 Article 11 5 and 6 Sections 370a 371a and …
https://www.osc.ny.gov/retirement/publications/1511/credit-previous-or-military-serviceVested Retirement Benefit – Career Plan
… employment before retirement age and you have five years of credited service. When you reach retirement age, you will … tier. Tier 1 Full vested benefit as early as the first of the month following your 55th birthday. Tier 2, 3 and 5 … retirement with a reduced benefit as early as the first of the month following your 55th birthday. Tier 6 Full vested …
https://www.osc.ny.gov/retirement/publications/1642/vested-retirement-benefitVested Retirement Benefit – Police and Fire Plan
… you leave public employment before retirement age and you have five years of credited service. When you reach retirement age, you will be entitled to a retirement benefit based on your service and salary … you were an active member. 1 The date you are eligible to retire depends on your tier. Tier 1 Full vested benefit as …
https://www.osc.ny.gov/retirement/publications/1512/vested-retirement-benefitCampbell-Savona Central School District -- Budget Review (B2-14-11)
… budget to a reasonable amount. Use unexpended surplus funds in excess of the 4 percent limit to benefit taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Land Bank’s monitoring of the Subcontractor’s performance for the period July 1, 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage … adequately monitor cash disbursements or profits from the sale of rehabilitated homes. There is no formal process to …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceOpinion 91-57
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Beacon City School District – Claims Auditing (2016M-20)
… did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight open purchase orders being overspent by $77,436. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
Norwich City School District Financial Condition and Cafeteria Operations 2014M143
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) that we released …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget released today … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … the following statement on New York Citys Fiscal Year FY 2026 Executive Budget …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetStamford Central School District – Fund Balance Management (2022M-199)
… taxpayers, and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … by an average of $1.4 million (14 percent) and planned to use fund balance to cover operating deficits when the … related expenditures, during the last three fiscal years. For example, the retirement contributions for employees …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… the Board’s oversight of selected financial operations for the period January 1, 2012 through December 31, 2013. … and recycling pickup services to households and businesses in parts of the Town of Hempstead. The District is separate … elected five-member Board of Commissioners. Expenditures for 2013 were approximately $9.8 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingState Comptroller DiNapoli Releases Municipal Audits
… and conduct an annual audit of the treasurer’s records. In addition, the board did not ensure the treasurer filed … recorded and reported the fines and fees we reviewed in an accurate and timely manner. During the audit period, … detailed procedures for procuring professional services in their procurement policy. Auditors also found officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0County of Rockland – Budget Review (B6-16-19)
… to submit to the State Comptroller each year, starting with the fiscal year during which it was authorized to issue … in negotiation. The County’s proposed 2017 budget complies with the tax levy limit. Key Recommendations Develop and … deficit over a specified period of time. Consistent with a plan to reduce the remaining deficit in the general …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… audit was to evaluate the District’s financial condition and extra-classroom activity (ECA) funds for the period July … Bay, Nassau County. The District operates five schools and has approximately 3,025 students. Projected expenditures … duplicate receipts for all funds placed in her custody, and did not always deposit funds in a timely manner and sign …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extra