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Town of Hancock – Justice Court Operations (2021M-6)
… Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly … 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)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … Ensure available funds are invested, within legal limits, to maximize interest earnings. Prepare monthly cash flow … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if District …
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)
… technology (IT) assets were properly safeguarded and secured. Key Findings District officials did not provide … accessed websites for social networking, shopping, travel and other personal use. In addition, sensitive IT control … District officials agreed with our recommendations and indicated they planned to initiate corrective action. … …
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. The Village is governed …
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
… statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by … statewide accounting policies procedures and the Office of the State Comptroller OSC relatedmandates for use by State …
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 560. The Village is governed by a five-member Board of Trustees. Budgeted appropriations for …
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)
… July 20, 2016. Background The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in Dutchess County. The District is governed by an elected … Key Recommendations There were no recommendations as a result of this audit. … Hillside Fire District Cash …
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
… charges filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … by allegedly writing $4,788 in village checks to herself for her personal use. She now faces grand larceny charges. … New York State Police, she will now be held accountable for her actions.” … New York State Comptroller Thomas P …
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
… purpose of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: CUNY employees with health … Effective Dates: Effective in paychecks dated July 24, 2025, for Institution Current and August 7, 2025, …
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
… of the City University of New York’s (CUNY) Central Office adequately ensured that all bank accounts were … and business services to its institutions. CUNY’s Cash Management and Banking Policy (Policy), effective July 1, …
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)
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may … you have made. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPartial Lump Sum Payment – Special 20- and 25-Year Plans
… PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your first pension payment, at the end of the …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… your PLS along with your first pension payment, at the end of the month following your retirement month. Eligibility To … payment option and PLS payment by the end of the month in which you retire. If you are eligible for a PLS payment, … the disability benefit. Severe tax consequences may apply in some situations. … State Police Plan information for PFRS …
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
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … Department of Civil Service (Civil Service), provides health insurance coverage to active and retired State, … testing, outpatient surgery, physical therapy, and home care services. United processes and pays claims from …
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
… 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/1642/performance-duty-disabilityPerformance of Duty Disability – Regional State Park Police Plan
… benefit if you are found permanently disabled as a result of the performance of your duties, regardless of the amount of service you may … you have made. The mandatory contributions made by Tier 5 and 6 members are not annuity savings contributions, and …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement … took place on or after September 1, 1980. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityPerformance of Duty Disability – New Career Plan
… Law or if the incident or occurrence took place on or after September 1, 1980. The written notice must detail … one-half (50 percent) of your FAS, plus an annuity based on any annuity savings contributions you have made. The … Tier 5 and 6 members would not receive an annuity based on those contributions. The performance of duty disability …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disability