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Eligibility, Your Vested Benefit and Filing – Article 14 Benefits
… five or more years of credited service. You can choose to begin receiving your vested benefit at your early retirement age or when you reach age 55. Your early retirement age is …
https://www.osc.ny.gov/retirement/publications/1644/eligibility-your-vested-benefit-and-filingOvertime Limits for Tier 6
… your NYSLRS pension. If you earn more than the annual limit, it will not be factored into your pension and your … withhold member contributions from overtime pay above the limit. Overtime limits differ for the Employees’ Retirement … System (PFRS). ERS Tier 6 Members Your overtime limit changes each calendar year based on the Consumer Price …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-6Mandatory Service Credit Purchase Payments – Enhanced Reporting
… (or insufficient) contributions were made. If the member is in a contributory plan, they must purchase this service … A NYSLRS members mandatory service credit purchase is covered under Section 414h and is a pretax deduction …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsOptional Service Credit Purchase Payments – Enhanced Reporting
… choose to purchase credit for additional previous public service, they have the option to pay the required … will receive a notification letting you know that their service credit purchase (SCP) deduction has changed. The … page in Retirement Online , which will list the member’s service credit purchase deduction amount and whether it …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsAdoption Subsidy Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Adoption Subsidy Program (Report … subsidy payments to adoptive parents were supported and in compliance with governing regulations. The Office of … provides subsidy payments to assist adoptive parents in the care and support of these children. We found that …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followPersonal Income Tax Refunds
… for payment were appropriate and processed in accordance with applicable New York State tax laws and regulations. We … income 7,465 $24,766,106 Tax preparer submitted returns with refundable credits based on incorrect information 1,314 … data to prevent unwarranted credits. Continue working with our Office to identify and implement other opportunities …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsComptroller DiNapoli Releases Municipal Audits
… Water District , Lake George Fire Company , Shelter Rock Public Library District and the City of Utica. “In … documentation of collections that were remitted. Shelter Rock Public Library District – Bank Reconciliations (Nassau … Greenlawn Water District Lake George Fire Company Shelter Rock Public Library District and the City of Utica …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… tiers. Payments based on the new rates are due by Feb. 1, 2026, but employers receive a discount if payment is made by … public pension funds was 7% in July 2024, according to the National Association of State Retirement Administrators. The …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26Comptroller DiNapoli Releases State Audits
… been issued: State Education Department (SED): Whitestone School for Child Development, Compliance with the … for TAP awards. Twelve of these students did not have certificates of graduation, or the recognized equivalent of such a certificate, from a U.S. high school. The two other students had completed online …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Campbell-Savona Central School District , Cortland City … School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of … P DiNapoli today announced his office completed audits of the CampbellSavona Central School District Cortland City …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Public Authorities
… Public authorities are public benefit corporations created to further public … Public authorities are corporate instruments of the State created by the Legislature to further public interests …
https://www.osc.ny.gov/public-authoritiesState Agencies Bulletin No. 2205
… Employees: Employees deemed eligible to receive a payroll correction by their agency are affected. Background: … to include the new business processes for making payroll correction payments and return of payroll corrections. … by the employee acknowledging the repayment of the payroll correction. All payroll corrections should be repaid within …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsReporting of Billboard Income
… on the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to … in pre-kindergarten through 12th grade. To comply with the SAVE Act, the State Education Department (Department) … Board of Regents. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followNew Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers with better information about … To determine whether New York City Transits Transit new metrics provide customers …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsOversight of Runaway and Homeless Youth
… Objective To determine if the Office of Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet State standards and … To determine if the Office of Children and Family Services OCFS is adequately overseeing runaway and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthVillage of Washingtonville – Budget Review (B24-6-1)
… the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2024-25 … budget were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 (the … million to liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1City of Lockport – Budget Review (B23-1-7)
… review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of … Chapter 147 of the Laws of 2015 (the Act), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Yonkers – Budget Review (B22-6-5)
… bargaining agreements (CBAs) have expired. The City could face additional expenditures when these contracts are … District’s CBAs expires June 30, 2022. The District could face additional expenditures when these contracts are …
https://www.osc.ny.gov/local-government/audits/city/2022/05/16/city-yonkers-budget-review-b22-6-5City of Lockport – Budget Review (B20-1-9)
… an independent evaluation of the City’s proposed budget for 2021. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9