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Available Options – Police and Fire Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The contributions required of Tier 5 … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1512/available-optionsAvailable Options – Basic Plan with Increased-Take-Home-Pay (ITHP)
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1511/available-optionsAvailable Options – Regional State Park Police Plan
… Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsAvailable Options – State University Police Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. Cash Refund — Initial Value (Option 1) … If your beneficiary dies before you, all payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1823/available-optionsAvailable Options – Forest Rangers Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1864/available-optionsAvailable Options – En-Con Police Officers Plan
… the rest of your life. Under this selection, all payments cease upon your death. When you die (even if it is only one … contributions have been expended, all payments will cease upon your death. The mandatory contributions made by … beneficiary dies before you, all benefit payments will cease upon your death. Joint Allowance — Half* This option …
https://www.osc.ny.gov/retirement/publications/1822/available-optionsFrequently Asked Questions – Understanding Your Responsibilities: Elected & Appointed Officials
… I’ve never been asked to keep a record of activities (ROA) before. Was I supposed to? When do I have to submit my ROA to the clerk of the governing … our Pension Integrity Bureau if you are unsure about how to correctly comply with this regulation. I am a tax …
https://www.osc.ny.gov/retirement/members/ea-officials/frequently-asked-questionsState Comptroller DiNapoli Releases Municipal & School Audits
… Additionally, the board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a … a result, the supervisor and board were unaware of total project costs, and the board could not effectively monitor … Specifically, the supervisor and board did not establish project scope, timelines, cost or funding sources for any of …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1Mattituck Fire District – Claims Audit (2025M-48)
… this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State Comptroller’s (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48NY ABLE Program Helps New Yorkers With Disabilities Cover Costs
… New York State Comptroller Thomas P. DiNapoli and Dutchess County … in December 2015. The bill authorized the Office of the State Comptroller to administer NY ABLE. DiNapoli's office … on non-qualified withdrawals may be subject to federal and state and local income tax and a 10% federal penalty tax. …
https://www.osc.ny.gov/press/releases/2017/12/ny-able-program-helps-new-yorkers-disabilities-cover-costsState Agencies Bulletin No. 2361
… for Payroll Check Reissues, Reversals, Exchanges, and Direct Deposit Returns during the SFS September blackout … from their financial institution for any reason, whose direct deposit is reversed due to an overpayment, who request … the completion of each SFS lapsing event. OSC Actions: Direct Deposit Returns OSC will continue to receive and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCost-of-Living Adjustment
… A Cost-of-Living Adjustment (COLA) is a permanent annual increase to your pension to help offset the impact of … Once you are eligible , you automatically receive a COLA increase each September. How COLA is Determined In … or more than 3 percent annually. This Year’s COLA Increase The COLA for September 2025 through August 2026 is …
https://www.osc.ny.gov/retirement/retirees/cost-living-adjustmentState Comptroller DiNapoli Releases Municipal & School Audits
… completed the 2021 SHP training did so. Cold Spring Harbor Central School District – Capital Assets (Suffolk and Nassau … assets that were purchased during the audit period. Eldred Central School District – Sexual Harassment Prevention …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – Electricity Contract Monitoring and Billing (Dutchess County) BOCES officials did not monitor electricity rates to ensure they were at the lowest possible cost or ensure that invoices for electricity usage were accurate. Had officials monitored the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … – Project Approval and Monitoring (Suffolk County) The board did not properly approve and monitor projects and … goals into each project’s resolution. Consequently, the board cannot determine whether the projects are meeting …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Conferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of … A conference is defined as a convention conference or school …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesSocial Media Use Policy
… Comptroller (OSC) manages multiple social media sites to keep New Yorkers informed about the work of the agency. … accountability and increases the understanding of how taxpayer dollars are spent. The opinions and beliefs … sites that maintain their own terms of service, terms of use, privacy policies or other rules (“TOS”) governing the …
https://www.osc.ny.gov/help/social-media-use-policyMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Board’s audit. District officials passed a resolution to pay “recurring” bills prior to the Board’s audit instead of the specific … Establish a proper resolution that allows the Treasurer to pay claims for allowable exceptions under Town Law prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Hewlett Bay Fire District
… Purpose of Audit The purpose of our audit was to assess the District’s procedures for procuring … Consider amending the District’s procurement policy to include the use of competitive methods when procuring …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-district