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Death Benefits
… limitations may also apply. PFRS Tiers 2, 3, 5 and 6 in special 20- or 25-year plans Three times your last year’s … reduced below the amount initially paid. (Return to Top) Special Accidental Death Benefit If you are a PFRS Tier 1, 2, … that permit payment of an accidental death benefit, a special accidental death benefit may also be payable. (Return …
https://www.osc.ny.gov/retirement/members/death-benefitsAdditional Service Credit for Sick Leave (Section 341[j]) – Career Plan
… receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must … determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or …
https://www.osc.ny.gov/retirement/publications/1642/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly … for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this benefit …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Non-Contributory Plan with Guaranteed Benefits
… receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must … determined by dividing the total unused, unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or …
https://www.osc.ny.gov/retirement/publications/1513/additional-service-credit-sick-leave-section-341jGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… School District (District) officials limited online banking access and permissions to Board-authorized users. Key Findings District officials did not ensure online banking access was limited to Board-authorized users because no one reviewed online banking users’ access and permissions. Officials at the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Brighton Central School District – Separation Payments (2016M-119)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … employees were paid $4,850 more than they were entitled to. District officials did not have written policies or procedures in place to provide guidance to employees and District officials to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Watervliet City School District – Fiscal Stress (2014M-149)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … general fund budgets. The Board did not adopt a policy to establish an adequate level of unrestricted fund balance to be maintained, resulting in the need to issue revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149City of Newburgh – Budget Review (B6-16-17)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The City … located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the general fund as …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Thousand Islands Central School District – Purchasing (2016M-283)
… School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Tannersville – Water Department Operations (2016M-417)
… Purpose of Audit The purpose of our audit was to review the Village’s water department operations for the … Key Findings Village officials did not require staff to perform periodic reconciliations of water produced to water billed. The Village’s water supply infrastructure …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417XI.4.B Standard Contract Language for Grant Contracts: Fixed Term, Multiyear Contracts and Simplified Renewals – XI. Procurement and Contract Management
… can enter into a grant program contract using a fixed term agreement, a straight multiyear agreement, or a simplified renewal agreement. The purpose of this section is to present standard … can enter into a grant program contract using a fixed term agreement a straight multiyear agreement or a simplified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4b-standard-contract-language-grant-contracts-fixed-term-multiyear-contracts-and-simplifiedDiNapoli: Small Business Owners Are Backbone of New York's Economy
… for three key areas. The effort includes a link to a portal that invites New Yorkers to submit recommendations for …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-small-business-owners-are-backbone-new-yorks-economyState Contract and Payment Actions in September
… for the Disabled Inc. for janitorial services at the Perry B. Duryea, Adam Clayton Powell Jr. and Shirley A. …
https://www.osc.ny.gov/press/releases/2019/10/state-contract-and-payment-actions-septemberDiNapoli: Former Wallkill Fire District Chair Sentence in $240,000 Theft
… is also a warning to fire district officials throughout New York: Always safeguard your assets with checks and … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-former-wallkill-fire-district-chair-sentence-240000-theftOffice for People With Developmental Disabilities Fuel Card
… implement controls over the assigning and use of PINs, and did not consistently or effectively review logs to … Ensure WEX cards are properly secured and employee PINs are kept confidential. Train employees and supervisors …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardCity of Troy – Budget Review (B18-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8Accounts Payable Advisory No. 65
… Schedule Due Date in Guide to Financial Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment … time. Reference : Guide to Financial Operations (GFO) Chapter XII, Section 5.F – Selecting the Appropriate Payment …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/65-accounts-payable-advisory-no-65Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… Determine whether claims were properly audited prior to payment. Key Findings The Board has not adopted a cash … sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105