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Tier 3 — Accidental Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Accidental Disability Article 14

https://www.osc.ny.gov/retirement/publications/1841/tier-3-accidental-disability

Tier 3 — Ordinary Disability – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

Sheriffs Undersheriffs Deputy Sheriffs Special Plan for ERS Tier 36 Article 14B Sections 551 552 553 Tier 3 Ordinary Disability Article 14

https://www.osc.ny.gov/retirement/publications/1841/tier-3-ordinary-disability

Leaves of Absence – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

… 36 members under Article 14B Sections 551 552 553 Leaves of Absence …

https://www.osc.ny.gov/retirement/publications/1841/leaves-absence

Receiving Your Benefit and Filing Your Option Election – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

… Spec Plan ERS Tier 1 2 Article 14B Sections 551 552 553 Receiving Your Benefit Filing Your Option Election …

https://www.osc.ny.gov/retirement/publications/1840/receiving-your-benefit-and-filing-your-option-election

Applying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

… Special Plan ERS Tier 1 2 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit …

https://www.osc.ny.gov/retirement/publications/1840/applying-previous-or-military-service-credit

Credit for Previous Public Employment or Military Service – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

Sheriffs Undersheriffs Deputy Sheriff Special Plan for ERS Tier 1 2 Article 14B Sec 551 552 553 Credit for Previous Public Employment and Military

https://www.osc.ny.gov/retirement/publications/1840/credit-previous-public-employment-or-military-service

Full- and Part-Time Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members

… Plan for ERS Tier 1 2 Article 14B Sections 551 552 553 Full PartTime Service Credit …

https://www.osc.ny.gov/retirement/publications/1840/full-and-part-time-service-credit

A Message From Comptroller Thomas P. DiNapoli – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 3, 4, 5 and 6 Members

… Plan for ERS Tier 36 Article 14B Sec 551 552 553 A Message from Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/retirement/publications/1841/message-comptroller-thomas-p-dinapoli

Challenging a Determination – Basic Plan with Increased-Take-Home-Pay (ITHP)

… request must be in writing and directed to the Hearing Administration Bureau within four months of the determination. We will send you an acknowledgment letter with an explanation of the hearing process when we … review our Administrative Hearing FAQs , email our Hearing Administration Bureau at [email protected] or call us …

https://www.osc.ny.gov/retirement/publications/1511/challenging-determination

The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)

… lists. We found that applicants who were next in line for units in a specific development were not always offered …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-follow

Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)

… Ensure the inventory list is accurate and up-to-date. Ensure that all assets on the inventory list are … and have initiated or indicated they planned to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139

V.3.G Product Code – V. Chart of Accounts (COA) Governance

… refer to Chapter IV.3.B - Miscellaneous Receipts of this Guide . Product values are captured under the SHARE SetID … have migrated to the SFS. More information, including the COA Tree List, can be found in SFSSecure . To add or modify a Product value, complete the COA Product Change Request Form and submit it to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3g-product-code

Fire Island Union Free School District – Claims Auditing (2023M-114)

… and price verification. 31 claims totaling $20,714 were missing 28 requestor copies of purchase orders and signatures … and services received. 10 claims totaling $10,980 were missing the audit checklist required by District procedure to …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114

City of Salamanca – Employee Benefits (2023M-96)

… One payment totaling approximately $45,000 was based on more than nine years’ worth of leave accrual records. Officials relied on the accrual review performed by the individual who … risk that an improper payment could have been made based on inaccurate leave accrual records. These exceptions …

https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… officials secured user account access to the network and shared network folders to help safeguard personal, private … adequately secure user account access to the network and shared network folders to help safeguard PPSI. As a result, … of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive information …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… School District (District) officials maintained complete and accurate inventory records for and monitored the District’s capital assets. Key Findings  District … with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Improper Medicaid Payments for Recipients in Hospice Care (Follow-Up)

… Improper Medicaid Payments for Recipients in Hospice Care ( 2017-S-76 ). About the Program Hospice is a program … recipient is also enrolled in Medicare, Medicare is the primary payer and Medicaid is the secondary payer. In these …

https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-follow

Safety at Stations (Follow-Up)

… Safety at Stations (Report 2016-S-91 ). About the Program Staten Island Railway (SIR) is a subsidiary of the … which runs the length of Staten Island (about 14 miles) from St. George Terminal to the southern terminal at … buses at many of SIR’s 21 stations or to the Staten Island Ferry. SIR operates 24 hours a day with service every 30 …

https://www.osc.ny.gov/state-agencies/audits/2020/01/06/safety-stations-follow

Controls Over Revocable Consents (Follow-Up)

… Objective To determine the extent of implementation of the five … Consents (Report 2018-N-1 ). About the Program A revocable consent is the grant of a right to an individual or … (streets and sidewalks) of the City. To obtain a revocable consent, a petition must be filed with the New York City …

https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-follow

Area #5 – Malware Protection – Information Technology Governance

… can wreak havoc on both systems and electronic data by, for example, gathering sensitive information such as … definitions daily and to scan for threats throughout the day. Without current virus definitions, protection is limited … Because malware can be embedded onto a wide variety of devices, a best practice is to force scans of any new devices …

https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protection