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… systems: the Employees’ Retirement System (ERS) and the Police and Fire Retirement System (PFRS). Your system, tier … below by tier, with a separate section covering special plans for miscellaneous titles. ERS Tier 3, 4, 5 … Sections 89-w and 603(s) (VO1801) Nassau County Police Department Ambulance Medical Technicians Special 25-Year Plan …
https://www.osc.ny.gov/retirement/publicationsOpinion 92-10
… 500(1)(b), 501: A village acting as its own fiscal agent, or a banking organization acting as the village's fiscal agent, is required to pay to the State Comptroller unclaimed … be noted that, where a banking organization acts as fiscal agent for a public corporation for purposes of paying …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Accessibility for People With Disabilities
… taken adequate steps to ensure State parks and historic sites are accessible and can accommodate persons with … stress recovery. Access to parks and historic sites within the State is important for all citizens … comprises over 250 State parks, including 37 historic sites, encompassing nearly 350,000 acres across 11 regions. …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesState Comptroller DiNapoli Releases School Audits
… and view personal, private and sensitive information on the network and did not have sufficient documented … that are not needed circumvent the statutory limit on surplus fund balance and lacks transparency. Officials … unnecessary and unauthorized software from being installed on district computers. As a result, auditors found all 39 …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-auditsDeath Benefits
… your beneficiaries may be entitled to receive death benefits after you die. (If you are not retired, please visit the Death Benefits — Members page .) Certain pension payment … beneficiary(ies) may also be entitled to a Post-Retirement Death Benefit, and, if you were employed by New York State, a …
https://www.osc.ny.gov/retirement/retirees/death-benefitsCUNY Bulletin No. CU-359
… EOC Accountant 1 and EOC Accountant 1A 019275 EOC Office Assistant (Assistant 1 through 4) 019276 EOC … EOC Accountant 1 and EOC Accountant 1A 019275 EOC Office Assistant (Assistant 1 through 4) 019276 EOC … PayServ system effective December 31, 2008. Position Data Salary Plans The agency should create a position on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsCUNY Bulletin No. CU-601
… represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, … Units Value Earnings Code District Council 37 CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO, TP, TR, TU, TX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-601-prepaid-legal-service-benefit-cuny-employeesRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… Statements, tier reinstatements, requests for previous service credit, accrual of additional service credit, benefit estimates and pension benefits. The … record their workrelated activities to ensure their service is accurately reported to NYSLRS …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaState Agencies Bulletin No. 288
… SEFA Campaign Guidelines Agencies should review the authorization card and verify the completeness, accuracy and … Federated Code, which appears at the top right of the form, should be used as the deduction code. Cards, which have … Update/Display All. Enter the Social Security No. from the authorization card in the Empl ID field of the Dialog Box and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignState Agencies Bulletin No. 920
… eligibility as described below Background Pursuant to a side letter to the 2007-2011 Agreement between the State of … Criteria The PEF 2007-2011 contract includes a GOER side letter stating that certain employees with Peace Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/920-pef-firearms-training-and-safety-incentive-programOpinion 90-12
… Anderson v Board of Education of City of Yonkers , 46 AD2d 360, 362 NYS2d 536, affd 38 NY2d 897, 382 NYS2d 750). …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27Opinion 2001-6
… INSURANCE TAXES -- Particular Uses (purchase of personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, facsimile machine and refrigerator for fire … foreign fire insurance tax monies to purchase a personal computer, a facsimile machine and a refrigerator for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Southwestern Central School District – Claims Audit (2025M-34)
… audit the claims against a school district before they are paid or appoint a claims auditor to assume the board’s … purpose, when an inadequate audit of claims is performed, there is an increased risk that improper or unsupported … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Pension Payment Option Election – Divorce and Your Benefits
… amount to provide for a possible payment to a designated beneficiary after their death. Some DROs require the member … Joint Allowance Half (50 percent) or any other percentage. With a Joint Allowance, if the beneficiary dies before the … election form during the processing of their retirement application. Who “Pays” the Cost of the Option? When NYSLRS …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionCUNY Bulletin No. CU-720
… CUNY Bulletin No CU720 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-720-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases School District Audits
… unused leave was incorrectly calculated — resulting in over/underpayments of $7,430. Two administrators received … education programs (IEPs) and did not ensure that all Medicaid-eligible claims were submitted and reimbursed. … received. Two of the 15 therapists did not schedule make-up sessions, and some therapists did not always document …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1CUNY Bulletin No. CU-660
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit. Affected Employees Employees, as … The purpose of this bulletin is to inform agencies of the processing of the 2019 Prepaid Legal Service Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-660-prepaid-legal-service-benefit-cuny-employeesLawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free … manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to … the capital projects fund, as reported in the District’s annual financial report submitted to the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for … should use their gift cards within a year of purchase to avoid inactivity fees and register cards with the … gift cards issued by New York businesses is turned over to the State Comptroller's office as abandoned property after …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-season