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Retirement Legislation - 2020
This publication covers retirement and related legislation enacted or vetoed during the 2020 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-20.pdfRetirement Legislation - 2018
This publication covers retirement and related legislation enacted or vetoed during the 2018 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-18.pdfRetirement Legislation - 2024
This publication covers retirement and related legislation enacted or vetoed during the 2024 Legislative Session.
https://www.osc.ny.gov/files/retirement/resources/pdf/retirement-legislation-24.pdfOpinion 99-14
… constitutes indirect expenditure) GENERAL MUNICIPAL LAW, §103; TOWN LAW, §198(12): An agreement by a town on behalf of … to competitive bidding under General Municipal Law, §103 if it involves a direct or indirect expenditure in excess … subject to the competitive bidding requirements of section 103 of the General Municipal Law. General Municipal Law, §103 …
https://www.osc.ny.gov/legal-opinions/opinion-99-14DiNapoli: New York Sees Improvement in Condition of Local Bridges
… One in 10 locally owned bridges in New York state is rated in poor condition, according to a report released today by … One in 10 locally owned bridges in New York state …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-new-york-sees-improvement-condition-local-bridgesOpinion 89-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … payments proposed to be made to town employees. You state that the town has established a self-insured health … gift of town funds in violation of Article VIII, §1 of the State Constitution. Town Law, §27(1) provides that salaries …
https://www.osc.ny.gov/legal-opinions/opinion-89-56Credit for Previous or Military Service – Regional State Park Police Plan
… your previous public employment or military service. It is very important that you claim all the service credit you … benefits under your special plan. Contact us to verify what service would be creditable. Prior Service Prior service … before that employer elected to participate in the Retirement System. Service Before Your Date of Membership You …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceTier 6 Defined Contribution Plan Option
… wish to choose the defined contribution plan must file an election during their first 30 days of employment. You must … mandatory members to us, unless an employee has filed an election choosing the defined contribution plan. The defined …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionUnified Court System Bulletin No. UCS-132
… Allowance based on their part-time percentage. Judges retiring on December 31, 2007 are eligible for a prorated … November 1, 2007 and the date of retirement. Judges retiring on December 31, 2007 are eligible for reimbursement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceStay Informed – World Trade Center Presumption
… of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and information. Read your member newsletter for current retirement information and updates on …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedState Agencies Bulletin No. 1797
… code, which provides for dollar limitations on benefits and contributions under qualified retirement plans, the … limit under Section 401(a), 404(I), 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $285,000 for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1State Agencies Bulletin No. 2300
… The purpose of this bulletin is to notify agencies of the 2025 maximum salary limit for ORP and VDC plan members. … and 408 (k) (6) (D) (ii) will increase to $350,000 for the 2025 calendar year. Effective Dates: Effective beginning Administration paychecks dated January 9, 2025 and Institution paychecks dated January 15, 2025. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2300-maximum-salary-limit-members-optional-retirement-plan-orp-and-voluntaryContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… under Sections 75d and 75e Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1507/contributing-toward-your-retirementContributing Toward Your Retirement – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… under Sections 75d and 75e Contributing Toward Your Retirement …
https://www.osc.ny.gov/retirement/publications/1502/contributing-toward-your-retirementOpinion 88-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Courts … a change in the location of the county seat. You state that the county seat is currently located in an …
https://www.osc.ny.gov/legal-opinions/opinion-88-20Cost-of-Living Adjustment – Regional State Park Police Plan
… (COLAs) when you are: Age 62 or older and retired for five or more years; Age 55 or older and retired for ten or more years; or Receiving a disability pension for five or more years. When you die, if you selected an … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/cost-living-adjustmentLegal and Regulatory Authority To Do Business
… Online resources for state agencies researching a prospective …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessOpinion 90-62
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … fixed for the office; an entry of a judgment or order of a court of competent jurisdiction declaring the incumbent to be … that a deputy town superintendent of highways shall act and be vested with all the powers of the town …
https://www.osc.ny.gov/legal-opinions/opinion-90-62What Not to Report – Legacy Reporting
… Law. The following payments should not be reported to us on the monthly report (nor should contributions be taken from … made for unused sick leave Termination payments New York State Disability Insurance payments Payment for unused … Section 125 of the Internal Revenue Code. The New York State laws regarding Cafeteria Plan Salary Reductions are as …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportFund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdf