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Town of Greene – Justice Court Operations (2021M-95)
… did not perform monthly accountabilities, and Justice Martin was unaware that the cash balance in her account …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Village of Gowanda - Sewer Financial Operations (2019M-199)
… Board did not document a basis for, or adequately monitor, shared service costs, resulting in possible sewer fund … 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-199State Comptroller DiNapoli Releases Audits
… Education, Supports, and Services in Schools (Follow-Up) (2023-F-34) The New York Education Law mandates that all … would also include mental health awareness training for school staff and ready access to in-school mental health … disruption to normal operations. A prior audit, issued in October 2022, found weaknesses in NYCEM’s monitoring …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsOrdinary Death Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/ordinary-death-benefitSpecial Disability Benefits – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/special-disability-benefitsBorrowing Against Your Contributions – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 under Article 14B Sections 551 552 553 …
https://www.osc.ny.gov/retirement/publications/1841/borrowing-against-your-contributionsIRS Pension Limitation – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 553 IRS Pension Limitation
https://www.osc.ny.gov/retirement/publications/1841/irs-pension-limitationEnding Your Membership – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 members under Article 14B Sections 551 552 …
https://www.osc.ny.gov/retirement/publications/1841/ending-your-membershipRetirement System Membership – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… ERS Tier 36 members under Article 14B Sections 551 552 553 Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1841/retirement-system-membershipVested Retirement Benefit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members
… 36 members under Article 14B Sections 551 552 553 Vested Retirement Benefit …
https://www.osc.ny.gov/retirement/publications/1841/vested-retirement-benefit20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… regardless of age. “Creditable service” is: Service as a firefighter or police officer under the 20-year plan; Service …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dRetiring Before Age 62 – Career Plan
… reduced by the percentages shown below. The percentage of the benefit reduction is prorated based on your exact age at retirement. Age at Retirement Percentage of Reduction 55 27 56 24 57 21 58 18 59 15 60 12 61 6 62 0 It …
https://www.osc.ny.gov/retirement/publications/1642/retiring-age-62Contributing Toward Your Retirement – State Correction Officers and Security Hospital Treatment Assistants Plan
… State Correction Officers and Security Hospital Treatment Asst Plan info for ERS Tiers 3 5 and 6 under Article 14CO Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1526/contributing-toward-your-retirementAdditional Service Credit Under Article 19 – State Correction Officers and Security Hospital Treatment Assistants Plan
… Tiers 1 and 2 Section 89 Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1525/additional-service-credit-under-article-19Performance of Duty Disability – Career Plan
… To be eligible for this benefit, you must file an application for a performance of duty disability retirement … authorized with your power of attorney may file your application for performance of duty disability retirement. The application must be filed while you are still in service or …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityStay Informed – Career Plan
… Career Plan information for PFRS Tier 1 2 3 Article 11 5 and 6 members covered by Article 11 Sections 375h and 375i How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1642/stay-informedFood Insecurity Persists Post-Pandemic
… Introduction In March 2023, the Office of the State Comptroller reported that the number of New York households facing food insecurity at the height of the pandemic declined due to federal actions. 1 … In March 2023 the Office of the State Comptroller reported that the number of New York …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicPension Payment Options
… As you prepare for retirement , it’s important to understand the pension … to continue payments to a beneficiary upon your death. When you apply for retirement , you’ll choose from several … value refers to what your pension benefit was valued at when you first retired. Your beneficiary, even if it is your …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsAnnual Statement
… Statements annually based on your delivery preference: Mail: We mail printed Statements by the end of February. … Online profile is current. (Return to Top) Update Your Contact Information to Make Sure You Receive Your Statement … of your retirement benefits to the IRS, we provide a 1099-R tax form annually for filing your taxes. If you haven’t …
https://www.osc.ny.gov/retirement/retirees/annual-statement