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About Benefit Reductions
… retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and … members in most retirement plans can retire as early as age 55 however your pension may be permanently reduced …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsClaryville Volunteer Fire Company – Financial Controls (2014M-53)
… Claryville Fire District, which covers the Town of Denning in Ulster County and part of the Town of Neversink in Sullivan County. For the 2012 fiscal year, the Company reported approximately $61,000 in disbursements. Key Findings Financial activities are not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Yates County – County Clerk Cash Receipts (2015M-223)
… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Special Disability Benefits – New Career Plan
… disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1515/special-disability-benefitsSpecial Disability Benefits – Career Plan
… disability retirement benefit if you are permanently disabled because you contracted HIV (where there may have … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1642/special-disability-benefitsSpecial Disability Benefits – Non-Contributory Plan with Guaranteed Benefits
… for an accidental disability retirement benefit if you are permanently disabled because you contracted HIV(where … have been exposure to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact …
https://www.osc.ny.gov/retirement/publications/1513/special-disability-benefitsSpecial Disability Benefits – Basic Plan with Increased-Take-Home-Pay (ITHP)
… disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1511/special-disability-benefitsSpecial Disability Benefits – Police and Fire Plan
… disability retirement benefit if you are permanently disabled because you contracted HIV(where there may have been … members of the public. Firefighters who are permanently disabled by heart disease, certain types of cancer or lung … retirement benefit. Police officers who are permanently disabled by heart disease but passed a physical examination …
https://www.osc.ny.gov/retirement/publications/1512/special-disability-benefitsBaldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 through February 28, 2014. Background The Baldwinsville Public Library is located … Baldwinsville Public Library Private Funds and Employee Leave Accruals 2014M256 …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256State Agencies Bulletin No. 1969
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 - NYS Senate … salary, based on the number of calendar days served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureDeath Benefits
… or beneficiaries. Your beneficiary information is listed in your Retirement Online account and on your Member Annual … For more information, read Getting Your Affairs in Order and A Guide for Survivors . If you are retired, … you have at least one year of service credit and die while in active service, and your death is not the result of an …
https://www.osc.ny.gov/retirement/members/death-benefitsDiNapoli: Heroin, Opioid Overdose Death Rates Rose Faster in New York Than in Most States
… Overdose deaths related to heroin and prescription opioid abuse reached record highs in New York state in 2014, … for which data are available. “Heroin and prescription opioid addiction often come with disastrous consequences, … have taken important steps to reduce heroin and opioid abuse, the costs associated with this epidemic are …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-heroin-opioid-overdose-death-rates-rose-faster-new-york-most-statesDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… develop a better roadmap for the future," DiNapoli said. “In addition to the Tappan Zee bridge replacement, many of the … note the Thruway’s fiscal condition declined, as noted in reports by authority consultants. Responsibility for … fell by more than 10 percent between 2005 and 2011. In addition, the authority continued to bear costs associated …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… other sources of health care coverage, such as Medicare and group health plans (third-party insurers). Medicaid is considered the payer of last resort and, as such, providers are required to coordinate benefits … Claims with a CARC PR 45 are currently configured to pay in eMedNY, while claims with a CARC CO 45 are not. All claims …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claimsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andService Retirement Benefit – En-Con Police Officers Plan
… at any age after completing 25 years of En-Con police service, or you may qualify for a service retirement if you reach age 60 before having served … police officer. The Benefit With 25 years of creditable service, your benefit will equal 1/50th (2 percent) of your …
https://www.osc.ny.gov/retirement/publications/1822/service-retirement-benefitHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… The Honeoye Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, and Livonia in Livingston County; and the Towns of Victor, West …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andForestburgh Fire District – Financial Activities (2015M-203)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … preapproved utility payments. Deposit cash receipts in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203CUNY Bulletin No. CU-117
… Allowance payment Affected Employees Campus Security Officers Campus Peace Officers Campus Public Safety Sergeants Campus Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-117-june-2001-uniform-allowance-paymentMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… of Health (Department) administers the Medicaid program in New York State. Health care providers bill Medicaid for … to Medicaid recipients. Medicaid payments are based, in part, on procedure codes reported on claims that indicate the services provided. In certain instances, providers must include a modifier code …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiers