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Town of Hancock – Justice Court Operations (2021M-6)
… Determine whether the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key … … Determine whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6Glens Falls Common School District - Cash Management (2019M-177)
… were maximized. Had officials invested available funds in a financial institution with higher available interest …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Ellicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Village of Voorheesville – Claims Processing (2014M-135)
… 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. … Key Recommendations There are no recommendations resulting from this audit. … Village of Voorheesville Claims Processing …
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsVillage of Sharon Springs – Water Accountability (2014M-148)
… 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… a district corporation of the State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284DiNapoli Statement on Charges Against Former Delhi Village Clerk
… today regarding criminal charges filed against a former Delhi village clerk for theft of public funds. The charges … New York State Police Bureau of Criminal Investigation. “Delhi's former village clerk Michele Barnes betrayed her …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 956
… Affected Employees Employees represented by Council 82 in Bargaining Units 31, 81, 61 and 91 Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/956-council-82-dues-and-agency-shop-fee-increaseCUNY Bulletin No. CU-838
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-838-city-new-york-health-benefit-rate-changesOverview – Governmental Accounting Standards Board
… pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans …
https://www.osc.ny.gov/retirement/employers/gasb/overviewCentral Office – Controls Over Bank Accounts
… the University Controller to ensure that each bank account complies with University policies and procedures. … for repurposing bank accounts and ensuring that large bank account balances are adequately collateralized or otherwise …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is … as long as you have not resigned or been terminated from employment while receiving those benefits. If you are …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPartial Lump Sum Payment – Special 20- and 25-Year Plans
… a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the month in which you … for retirement by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… a Lump Sum Payment You must select a pension payment option and PLS payment by the end of the month in which you … for retirement by mail, we will send you a special Option Election Form so you can choose a PLS percentage, or you can print it …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… and home care services. United processes and pays claims from health care providers for services provided to Empire … Plan members. Members may also choose to receive services from out-of-network (non-participating) providers. United’s …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryPerformance of Duty Disability – Career Plan
… file an application for a performance of duty disability retirement benefit within one year following the alleged … a written notice of the incident or occurrence with: The Retirement System within 90 days of the incident or … file your application for performance of duty disability retirement. The application must be filed while you are still …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – Regional State Park Police Plan
… service” is defined as while you are: Being paid on the payroll; On an authorized medical leave of absence for up to … benefits for up to two years since last being paid on the payroll, as long as you have not resigned or been terminated …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is … as long as you have not resigned or been terminated from employment while receiving those benefits. If you are …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityPerformance of Duty Disability – New Career Plan
… file an application for a performance of duty disability retirement benefit within one year following the alleged … a written notice of the incident or occurrence with: The Retirement System within 90 days of the incident or … file your application for performance of duty disability retirement. The application must be filed while you are still …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disability