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Stay Informed – Non-Contributory Plan with Guaranteed Benefits
… Tier 1 2 3 Article 11 5 and 6 members under Section 375e How to Stay Informed …
https://www.osc.ny.gov/retirement/publications/1513/stay-informedStay Informed – New Career Plan
… New Career Plan information for PFRS Tier 1 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1515/stay-informedAvoiding a Rejected DRO – Divorce and Your Benefits
… of the Internal Revenue Code (IRC) must be deleted from any proposed or final DRO. Assignment — NYSLRS members … date benefits will be paid to a member or an ex-spouse is the member’s actual date of retirement. Benefits cannot … member to designate the ex-spouse as a beneficiary under a different option election. In addition, if an existing DRO …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droXIII.3 Record Retention – Travel and Expense – XIII. Employee Expense Reimbursement
… that were not paid (i.e., denied or rejected). Online agencies must use the attachment feature in the SFS to … supervisor, agency approvers and OSC auditors. For online agencies, to the extent possible, OSC will use the … prior to payment. In addition, OSC may contact online or bulkload agency employees to request documentation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii3-record-retention-travel-and-expenseOpinion 89-17
… fund to pay tax certiorari claims) REAL PROPERTY TAXES AND ASSESSMENTS -- Certiorari Proceedings (authority for … EDUCATION LAW, §3651: A school district may establish and expend moneys from a reserve fund for the payment of judgments and claims in tax certiorari proceedings without voter …
https://www.osc.ny.gov/legal-opinions/opinion-89-17NYS Pension Fund Launches Review of Integrated Oil & Gas Companies
… (Fund) is evaluating 28 publicly traded integrated oil and gas companies to determine if they are prepared for the … to transition to the emerging net zero economy. “Oil and gas companies face significant and complex economic, … do not have viable plans to adapt.” Integrated oil and gas companies – including ExxonMobil, Chevron, Shell, BP and …
https://www.osc.ny.gov/press/releases/2022/08/nys-pension-fund-launches-review-integrated-oil-gas-companiesMedicaid Program – Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans
… Capitation plans (Plans) provide health and long-term care services to recipients who have a long-lasting health problem … the disenrollment period (i.e., the Plan did not pay for medical services for the recipient during the disenrollment … and the Plans were not “at risk” (did not pay for medical services) during the disenrollment periods. By the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/30/medicaid-program-improper-payments-recipients-no-longer-enrolled-managed-long-term-careBorrowing Against Your Contributions – Article 14 Benefits
… If you meet eligibility requirements, you may take a loan from the Retirement System. Before you … tax in addition to any ordinary federal income tax you owe. Please consider consulting a tax advisor before applying …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential … Is there sales tax included in hotel charges? Is there conference or training information, if applicable, that includes dates, times and location? Do the conference or training dates correspond to the travel dates …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… stake in Tesla has failed to focus his attention on the company. Now, despite these distractions, the board proposes … that shareholders should expect from a public company of its size and significance. Directors Ehrenpreis, … past against the boards of The Boeing Co. and Wynn Resorts Ltd. to enact significant governance reforms at the companies …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesOpinion 2002-4
… prohibition is intended to prevent raids on the public purse for the benefit of favored individuals or enterprises …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Nichols Joint Fire District – Procurement (2025M-103)
… goods and services are not obtained at a favorable cost, free from favoritism or for appropriate purchases. Adhering …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/nichols-joint-fire-district-procurement-2025m-103Opinion 2007-7
… official to perform an official duty, but may not record blocks of time when an elected official is merely available … not believe, however, that an elected official may record blocks of time when he or she is merely available to the …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Oversight of Study Abroad Programs
To determine whether SUNY has efficient and effective oversight of its study abroad programs throughout its campuses
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsDiNapoli: Longtime Dunkirk Treasurer Indicted for Embezzling Over $120K From City
… Thomas P. DiNapoli and Chautauqua County District Attorney Jason Schmidt announced the indictment and arrest of … appalling. Thanks to my partnership with District Attorney Schmidt, he will now be held accountable for his … Mayor Kate Wdowiasz who referred the matter to District Attorney Schmidt, who then partnered with State Comptroller …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-longtime-dunkirk-treasurer-indicted-embezzling-over-120k-cityBenefits Advisement Services for Individuals With Disabilities Seeking Employment
… First Commission report. The audit covers the period March 1, 2015 through January 13, 2021. About the Program … Community Survey (ACS). In 2018, there were approximately 1 million working-age adults (ages 21-64) with disabilities …
https://www.osc.ny.gov/state-agencies/audits/2021/07/20/benefits-advisement-services-individuals-disabilities-seeking-employmentEmployer Education Seminars
… NYSLRS employers can schedule training seminars for benefit and reporting …
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsSaratoga County Industrial Development Agency – Project Monitoring and Grant and Loan Program (2015M-85)
… businesses that did not meet their goals but did not do so because the Board did not review the performance of the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/10/02/saratoga-county-industrial-development-agency-projectOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… 1, 2015 through October 31, 2016. Background The Oyster Bay Water District is located in the Town of Oyster Bay in Nassau County and provides water to about 8,800 … Oyster Bay Water District Payments in Lieu of Health Insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Background The Canandaigua City School District is located in the City of Canandaigua in Ontario County. The District is governed by an elected … totaling $477,235. Although the Board has developed a procurement policy, the corresponding regulations do not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015m