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Village of Voorheesville – Claims Processing (2014M-135)
… Purpose of Audit The purpose of our audit was to examine the Village’s internal controls over claims … internal controls over claims processing were adequate to ensure that claims were for appropriate purposes, …
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-148Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Town of Kingsbury – Water Fees (2016M-400)
… billing and collecting water fees for the period January 1, 2015 through August 31, 2016. Background The Town of Kingsbury is located in Washington County and has a population of approximately 12,700. The Town is governed by an elected five-member Town Board, which is …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Chappaqua Central School District – Financial Condition (2015M-193)
… The Chappaqua Central School District is located in the Town of New Castle, Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193CUNY Bulletin No. CU-748
… Purpose The purpose of this bulletin is to notify agencies of health benefit rate changes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the Treasurer …
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
… filed against a former Delhi village clerk for theft of public funds. The charges resulted from a joint … Comptroller’s office and the New York State Police Bureau of Criminal Investigation. “Delhi's former village clerk … filed against a former Delhi village clerk for theft of public funds …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkEllicottville Central School District - Information Technology (2019M-14)
… IT security awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14CUNY Bulletin No. CU-838
… Purpose: The purpose of this bulletin is to notify agencies of health benefit rate changes. Affected Employees: CUNY employees with health … The purpose of this bulletin is to notify agencies of health benefit rate …
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
… information across governments. These accounting standards do not affect or alter how public pensions are funded or how …
https://www.osc.ny.gov/retirement/employers/gasb/overviewAccess Controls Over Selected Critical Systems
… adult protective services; and juvenile justice. OCFS owns approximately 60 computer systems, which are used to … containing confidential information for individuals who no longer worked for OCFS. OCFS did not keep accurate …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Surgery Centers that were contractually required to use in-network anesthesia providers. The audit covered the … United for the payments it makes. United contracts with in-network (participating) health care providers who agree to … providers. United’s contracts with certain in-network Ambulatory Surgery Centers (ASCs) contain contract …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryCentral Office – Controls Over Bank Accounts
… that all bank accounts were authorized and only used for appropriate purposes and transactions. The audit covers CUNY Central Office bank accounts for the period January 1, 2013 through July 13, 2016. … Office of the University Controller (OUC) is responsible for managing centralized cash collections, including …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsPerformance of Duty Disability – Regional State Park Police Plan
… Tier 1 2 3 5 and 6 members covered by Section383a Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently … the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application … The Benefit If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… Eligibility You may be entitled to this disability benefit if you are found permanently … The contributions required of Tier 5 and 6 members are not annuity savings contributions, and Tier 5 and 6 members … duty disability retirement. The application must be filed while you are still in service or within two years of your …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You may be entitled to this disability benefit if you are found permanently … the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application … The Benefit If approved, the benefit would be equal to one-half (50 percent) of your FAS, plus an annuity based …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPartial Lump Sum Payment – Special 20- and 25-Year Plans
… you must: Retire under a special 20- or 25-year plan; Have been eligible to retire with a service retirement … the time you retire. The available percentages are based on the number of years you have been eligible to retire. The chart below outlines when …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-payment