OSA Weekly Update - 5/1/2026
1. Message from Auditor Blaha
2. Fire Relief Associations: Defined Contribution Plan Retirement Age
3. Avoiding Pitfall: Computer Access - Passwords
4. Job Openings
1. Message from Auditor Blaha
We’re hiring! The OSA is hiring up to two Local Government Auditor and up to two Local Government Auditor, Senior positions based in our St. Paul Office.
For more information, check the bottom of this email. If you have any questions, contact Director of Human Recourses Belle Sarff.
2. Fire Relief Associations: Defined Contribution Plan Retirement Age
Beginning January 1, 2026, relief associations with a defined contribution plan are allowed to provide retirement distributions as soon as practicable following a firefighter’s separation from service, instead of requiring the firefighter to be at least age 50.
Relief associations with a defined contribution plan that want to allow earlier distributions must amend their bylaws to reduce or remove the required minimum retirement age. Additionally, if a relief association intends to allow members who are currently deferred to receive their distributions prior to age 50, the bylaws must be amended to specifically apply to them as well.
Note: Firefighters in defined benefit plans must still be at least age 50 to receive a retirement benefit distribution. If you're unsure of a relief association's plan type, learn more in our topic on relief association plan types.
3. Avoiding Pitfall: Computer Access - Sale of Public Property to Public Officers and Employees
Generally, political subdivisions may not sell property or materials owned by the political subdivision to its officers or employees.
The relevant statute, Minn. Stat. § 15.054, contains an exception to this general prohibition for employees, but not for officers, if the property or materials are no longer needed by the political subdivision and the sale is made after reasonable public notice (at least one week’s published notice) at a public auction or by sealed bids. To qualify for the exception, the employee must not be directly involved in the auction or the sealed bid process.
The general prohibition also does not apply to property or materials acquired or produced by the political subdivision for sale to the general public in the ordinary course of business.
A separate law, Minn. Stat. § 382.18, prohibits county officials and employees, and commissioners of tax-forfeited lands and their assistants, from purchasing any property, real or personal, from the county. In a 1979 opinion, the Attorney General’s Office stated that, notwithstanding the prohibitions of this statute, county employees may purchase county property if the requirements of Minn. Stat. § 15.054 are satisfied.
The full avoiding pitfall is available on the OSA website.
4. Job Openings
Local Government Auditors (St. Paul)
The OSA is hiring two Local Government Auditor positions based in St. Paul. As a team member of the Audit Practice Division, this entry-level auditor position assists in the audits of Minnesota local governments by performing procedures necessary to determine the reliability of clients’ financial statements and compliance with legal and federal requirements.
Start dates of approximately July 13, 2026, or after.
The job posting will close on May 13, 2026.
Local Government Auditors, Senior (St. Paul)
The OSA is hiring two Local Government Auditor, Senior positions based in St. Paul. This Senior level auditor position is responsible for assisting in the audits of local governments by ensuring that appropriate procedures are performed that are necessary to determine the reliability of clients’ financial statements and compliance with legal and regulatory requirements.
Start dates of approximately July 13, 2026, or after.
The job posting will close on May 13, 2026.