Search
Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member hospitals. Payments for hospital services are generally based on standard fee …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughAbandoned Property
… – To include unclaimed virtual currency within the scope of property covered under the abandoned property law, shorten … dormancy period for wages, and authorize the promulgation of regulations recognizing electronic communication as … To include unclaimed virtual currency within the scope of property covered under the abandoned property law shorten …
https://www.osc.ny.gov/legislation/abandoned-propertyUlster County – Court and Trust Funds (2014M-352)
… Court Clerk did not keep a court and trust fund register. Key Recommendation Ensure that all court and trust fund actions are entered into a court and trust fund register. …
https://www.osc.ny.gov/local-government/audits/county/2014/12/24/ulster-county-court-and-trust-funds-2014m-352Wayne Central School District – Transportation Department Operations (2021M-160)
… the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District … the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of … did not adopt comprehensive written policies for the transportation department’s operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mGananda Central School District – Procurement (2021M-86)
… with purchasing policies, totaling $88,240. From 11 professional service providers totaling $2.21 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Norfolk Fire District – Board Oversight (2022M-109)
… report - pdf] Audit Objective Determine whether the Norfolk Fire District (District) Board of Fire Commissioners … Determine whether the Norfolk Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109South Seneca Central School District – Online Banking (2021M-164)
… Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure. Key … The Board and District officials did not ensure that online banking transactions were appropriate and secure. … to access a District bank account. The Board’s online banking policy (Policy) dated April 24, 2013 has not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Borrowing Against Your Contributions – Special 20- and 25-Year Plans
… have member contributions in your account, you can take a loan from NYSLRS. If you aren’t required to contribute … of member service credit. You must repay each outstanding loan in an amount sufficient to repay the loan and interest within five years. Loans are repaid through …
https://www.osc.ny.gov/retirement/publications/1517/borrowing-against-your-contributionsOpinion 89-26
… LAW, §811: A fire district is authorized to promulgate a form of annual statement of financial disclosure for its … statement of financial disclosure which is designed to assure disclosure by "municipal officers and employees" and, … of a county, city, town of village, which is designed to assure disclosure by "local elected officials and/or by local …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Conclusion – Improving the Effectiveness of Your Claims Auditing Process
… audit of claims is conducted, a message is sent to all officers and employees that this oversight function is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusionOpinion 2009-2
… as a part of the general levy for town purposes ( see 1989 Ops St Comp No. 89-54, at 122; 1986 Ops St Comp No. 86-45, at 74). 2 Town Law § 209-q (13) (a), … area of the town outside of any villages ( see e.g . 1987 Ops St Comp No. 87-27, at 43; Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Overview – Career Plan
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is … years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, …
https://www.osc.ny.gov/retirement/publications/1642/overviewOverview – New Career Plan
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is … years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, …
https://www.osc.ny.gov/retirement/publications/1515/overviewOverview – Non-Contributory Plan with Guaranteed Benefits
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is … years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, …
https://www.osc.ny.gov/retirement/publications/1513/overviewOverview – Basic Plan with Increased-Take-Home-Pay (ITHP)
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is … years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, …
https://www.osc.ny.gov/retirement/publications/1511/overviewOverview – Police and Fire Plan
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is … years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, …
https://www.osc.ny.gov/retirement/publications/1512/overviewSummitville Fire District – Financial Activities (2016M-395)
… and separate from the Town of Mamakating, and is located in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/20/summitville-fire-district-financial-activities-2016m-395Cattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… Purpose of Audit The purpose of our audit was to review the Agency’s … The Cattaraugus County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-communityOverview – Regional State Park Police Plan
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is … years of employment immediately before retirement. The calculation of your FAS can include, but is not limited to, …
https://www.osc.ny.gov/retirement/publications/1867/overviewOverview – Forest Rangers Plan
… is based on your years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, … PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Final Average Salary Overview …
https://www.osc.ny.gov/retirement/publications/1864/overview