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Alternative and Out-of-Service Death Benefits – Regional State Park Police Plan
… Alternative Death Benefit If you die while in service, after becoming eligible to retire, an … ten years of credited service, have not retired, and you die more than one year after leaving public employment, 50 … be payable. This vested benefit is also payable if you die within one year of leaving covered service but were …
https://www.osc.ny.gov/retirement/publications/1867/alternative-and-out-service-death-benefitsMember & Retiree E-News Archive — 2026
… For the latest retirement news and information, subscribe to … Benefit Estimate Your Pension Benefit Milestones on the Way to Retirement Retirees: Questions About Your Pension … The latest Retirement System news for NYSLRS members and …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2026DiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Comptroller DiNapoli Releases Municipal & School Audits
… and allowed a member to handle hall rental revenue. Border City Fire District – Board Oversight (Seneca County) … fire department chief, who was also a director of the Border City Hose Company, entered into an unauthorized … received, accounted for and dispersed all district money. Border City Hose Company – Financial Oversight (Seneca …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Real Estate Advisory Committee
… Real Estate Corporation JoAnn Hanson President and Chief Executive Officer Church Investment Group L. Duane Jackson … Member Alinea Capital Partners, LLC Rosey Miller Chief Executive Officer Regional Investment & Management Deborah Ratner Salzberg Principal Uplands Real …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeII.3.B Establish Control – II. New York State Financial Accounting
… records assure that no more than the amount authorized for agency-administered programs is spent. The Statewide … year, contract encumbrances, and the carryover period for an appropriation. Outstanding liabilities, payable from … by the agency prior to the end of the fiscal year. For more information about appropriation accounting, lapsing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlXVII.2 Overview – XVII. Lapsing Appropriations
… on June 30 or the first business day following if June 30 falls on a non-business day. Local Assistance, Community … 15 or the first business day following if September 15 falls on a non-business day. SUNY and CUNY State Operations … 30 or the first business day following if September 30 falls on a non-business day. CUNY Stabilization Account and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewXIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… life remaining Percent utilized Flood code Historical code Square footage Deed number Proceeds received upon disposition …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsNew Paltz Central School District – Payroll (2021M-45)
… accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before … the months reviewed. The District has not performed a payroll audit or payout test (e.g., requiring employees to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Town of Preble – Non-Payroll Disbursements (2023M-17)
… process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… SED’s maximum allowable tuition rate. Consult with SED to obtain the guidelines for calculating a higher tuition … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationPoughkeepsie City School District – Information Technology (2019M-166)
… classify and develop effective controls over PPSI. Ensure all necessary personnel receive up-todate IT security awareness training. Ensure that all IT services are provided based on a formal service level …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Waverly Central School District - Financial Operations (2019M-136)
… approved by the claims auditor. The senior account clerk’s leave accrual records contained errors, and her sick leave balances exceeded the contractual maximum by 111 days. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16City of Gloversville – Parking Violation Operations (2016M-231)
… The City of Gloversville is located in Fulton County and has approximately 15,000 residents. The City is governed … Examine the effectiveness of collection strategies and consider enhanced or alternative measures that may increase the collection of fines and related penalties. …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231St. Regis Falls Central School District – Fund Balance (2016M-141)
… July 1, 2012 through January 31, 2016. Background The St. Regis Falls Central School District is located in the … Franklin County and the Towns of Hopkinton and Lawrence in St. Lawrence County. The District, which operates one school … St Regis Falls Central School District Fund Balance 2016M141 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/st-regis-falls-central-school-district-fund-balance-2016m-141Scarsdale Union Free School District – Information Technology (2016M-252)
… IT controls as identified in the confidential letter shared with District officials. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Pulaski Academy and Central School District – Financial Condition (2016M-81)
… 1, 2014 through November 30, 2015. Background The Pulaski Academy and Central School District is located in the Towns … Pulaski Academy and Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pulaski-academy-and-central-school-district-financial-condition-2016m-81Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for … Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Village of Deposit – Claims Auditing (2023M-173)
… (Village) Board of Trustees (Board) required adequate support for credit card claims. Key Findings Of the 93 … Board approved the use of taxpayer funds without having support to show funds were being expended for legitimate … Deposit Village Board of Trustees Board required adequate support for credit card claims …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-deposit-claims-auditing-2023m-173