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Special Accidental Death Benefit – Special 20- and 25-Year Plans
… If you die under circumstances that permit payment of the accidental death benefit, your surviving spouse will … is a pension equal to your salary, reduced by: The amount of the accidental death benefit payable prior to any … full wage you would have earned in the highest grade-step of your position; or The wage that would have been payable to …
https://www.osc.ny.gov/retirement/publications/1517/special-accidental-death-benefitTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… Purpose of Audit The purpose of our audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile … in 2012, the weight of the solid waste the Town paid to dispose of at the Franklin County landfill exceeded the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Limitations – Career Plan
… membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings immediately preceding your date …
https://www.osc.ny.gov/retirement/publications/1642/limitationsLimitations – Non-Contributory Plan with Guaranteed Benefits
… membership is before April 1, 1972; and Your FAS is based on the 36 months of earnings immediately preceding your date …
https://www.osc.ny.gov/retirement/publications/1513/limitationsLimitations – Basic Plan with Increased-Take-Home-Pay (ITHP)
… membership is before April 1, 1972, and Your FAS is based on the 36 months of earnings immediately preceding your date …
https://www.osc.ny.gov/retirement/publications/1511/limitationsCreating Healthy Schools and Communities Program
… Purpose The objective of our examination was to determine whether payments the Department of Health … entered into 26 grant contracts with 22 grantees to administer the CHSC program to increase opportunities for physical activity and improve … The objective of our examination was to determine whether payments the Department of Health made …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/creating-healthy-schools-and-communities-programOversight of the Agricultural Assessment Program
… Law was enacted in 1971 to protect and promote the availability of land for farming purposes. The law allows …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programEmployee Incentive and Bonus Payments (Follow-Up)
… included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ). Background Erie County Medical Center Corporation (ECMCC) is a public benefit … Authorities Law Section 3626 to manage the Erie County Medical Center health network. ECMCC is the only major public …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followBenefit Eligibility Assessment Process
… Purpose To determine whether the New York City Human Resources … (Client) eligibility, and when a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… identify Medicaid overpayments made to medical providers for services rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: … of participating providers they reimburse directly for services provided to enrollees. For dual-eligibles, plan …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsSafety of Infrastructure (Follow-Up)
… safety. We found Parks needed to establish principles to guide selection of alternative solutions in cases where potentially …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-followMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009. Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… October 16, 2013. Background The Caledonia Fire Department is located in the Town of Caledonia in Livingston County, and is governed by a five-member Board of Directors. The … also monitor operations to ensure that the Department is in compliance with the by-laws. Maintain complete, current …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population of approximately 15,400. The Village is governed by a Board of Trustees, which comprises five … to the Village’s network to ensure that computerized data is properly safeguarded. The IT vendor can access the …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real … June 1, 2010, to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady County. The Village Board of … Village of Delanson Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Charlotte Valley Central School District – Financial Condition (2013M-232)
… actual revenues and expenditures. Set limitations on the amount of transfers the Superintendent can make …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Hartwick – Financial Condition (2013M-118)
… three funds individually, they maintained a consolidated checking account for the combined funds and paid for large … included in the budget for each fund. Consider separate checking accounts for each operating fund or require a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Greenwich – Justice Court Operations (2014M-023)
… administrative services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is elected by the Elmont Union Free School District voters. …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… officials reported a restricted cash balance of $0 on its financial statements. Key Recommendations Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013m