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Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… financial records and management practices related to the adult education program and the procurement of professional … with its component districts for the operation of its adult education programs. BOCES officials could not provide … evidence to indicate that the established fees for the adult education services were reasonable or related to the …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTown of Lebanon – Justice Court (2013M-247)
… and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank or … report ticket dispositions to the DMV or close his bank account as required when he resigned. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Introduction – Travel and Conference Expense Management
… Officers and employees often travel as part of their official duties, whether it is to attend conferences, … Officers and employees often travel as part of their official duties whether it is to attend conferences training …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… which was granted a five-year charter by the Board of Regents of the University of the State of New York in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mVillage of Washingtonville – Budget Review (B26-6-1)
… water rents revenue of $986,000 and State Aid – Mortgage Tax revenue of $160,000. The Village could potentially face a … water rents and approximately $65,300 State Aid – Mortgage Tax if revenues are not realized. The budget includes … of the Village’s annual budget. The budget includes a tax levy of $5.6 million. It appears the Village may be over …
https://www.osc.ny.gov/local-government/audits/village/2026/01/22/village-washingtonville-budget-review-b26-6-1DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… P. DiNapoli of the Western Regional Off-Track Betting Corp. (WROTB) found poor oversight of operations by the board … state tax law. Audit Western Regional Off-Track Betting Corp. – Financial Management Related Audits Western Regional Off-Track Betting Corp. – Marketing and Promotion Western Regional Off-Track …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightAdditional Service Credit Under Article 19 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… NonContributory Plan with Guaranteed Benefits information for ERS Tier 1 members under Sections 75d and 75e Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-under-article-19Additional Service Credit Under Article 19 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan with Guaranteed Benefits information for ERS Tier 2 members under Sections 75d and 75e Additional Service Credit Under Article 19
https://www.osc.ny.gov/retirement/publications/1507/additional-service-credit-under-article-19Applying for Previous or Military Service Credit – Basic Plan for ERS Tier 2 Members
… under Sections 70a 71a and 75 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1505/applying-previous-or-military-service-creditFull- and Part-Time Service Credit – Basic Plan for ERS Tier 2 Members
Basic Plan information for ERS Tier 2 members under Sections 70a 71a and 75 Full and PartTime Service Credit
https://www.osc.ny.gov/retirement/publications/1505/full-and-part-time-service-creditProvisions for an Accidental Death Benefit – World Trade Center Presumption
… of 2006) provides for an accidental death benefit to the beneficiaries of certain retirees who participated in the World Trade Center rescue, recovery or cleanup. Your beneficiaries may convert your retirement benefit to an … eligible to receive the accidental death benefit. Eligible beneficiaries and the time period for filing the application …
https://www.osc.ny.gov/retirement/publications/world-trade-center/provisions-accidental-death-benefitApplying for Reclassification – World Trade Center Presumption
… Trade Center Notice (RS6047-N) on or before September 11, 2026. If you do not file for reclassification on or before September 11, 2026, you must still file an Application for World Trade …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationOverview – World Trade Center Presumption
… or cleanup efforts has been extended to September 11, 2026 (Chapter 561, Laws of 2022). If you participated, and …
https://www.osc.ny.gov/retirement/publications/world-trade-center/overviewWorld Trade Center Presumption – World Trade Center Presumption
… Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts …
https://www.osc.ny.gov/retirement/publications/world-trade-centerBecoming Eligible for a Benefit – Forest Rangers Plan
… Forest Rangers Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Becoming Eligible for a Benefit …
https://www.osc.ny.gov/retirement/publications/1864/becoming-eligible-benefitContributing Toward Your Retirement – Forest Rangers Plan
… 32 years of service credit, whichever occurs first. These mandatory contributions are not annuity savings contributions … 32 years of service credit, whichever occurs first. These mandatory contributions are not annuity savings contributions …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementLimitations – Forest Rangers Plan
… excluded from the computation of your FAS. Also, payment for up to 30 days of accumulated unused vacation will be … if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings … is excluded from the computation of your FAS. Payment for accumulated vacation is not included in the calculation …
https://www.osc.ny.gov/retirement/publications/1864/limitationsOverview – Forest Rangers Plan
… Your pension is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the … months of service when your earnings were highest. For Tier 6 members, it is the average of your highest 60 …
https://www.osc.ny.gov/retirement/publications/1864/overviewFull- and Part-Time Service Credit – Basic Plan for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 70a 71a and 75 Full and PartTime Service Credit …
https://www.osc.ny.gov/retirement/publications/1500/full-and-part-time-service-creditApplying for Previous or Military Service Credit – Basic Plan for ERS Tier 1 Members
Basic Plan information for ERS Tier 1 members under Sections 70a 71a and 75 Applying for Previous or Military Service Credit
https://www.osc.ny.gov/retirement/publications/1500/applying-previous-or-military-service-credit