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Glens Falls Common School District - Cash Management (2019M-177)
… [read complete report - pdf] Audit Objective Determine if District officials maximized interest earnings. Key … Determine if District officials maximized interest earnings …
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)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
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)
… March 31, 2014. Background The Village of Voorheesville is located in Albany County and has a population of approximately 2,800. The Village is governed by an elected five-member Board of Trustees. …
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)
… Audit The purpose of our audit was to review the Village’s water operations for the period June 1, 2012 through March … Key Finding Village officials do not adequately monitor water operations. Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling of the water …
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 …
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
… joint investigation conducted by the Comptroller’s office and the New York State Police Bureau of Criminal … village clerk Michele Barnes betrayed her colleagues and the public by allegedly writing $4,788 in village checks … faces grand larceny charges. Thanks to my investigators and auditors and their work with the New York State Police, …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-statement-charges-against-former-delhi-village-clerkState Agencies Bulletin No. 956
… OSC will automatically increase the biweekly deduction for Dues (Code 202 ) and Agency Shop Fee (Code 213 ) as …
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: 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
… GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities are accounted for and …
https://www.osc.ny.gov/retirement/employers/gasb/overviewCentral 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 – Basic Plan with Increased-Take-Home-Pay (ITHP)
… Eligibility You may be entitled to this disability benefit if you are found permanently disabled as a result of the … of your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPartial Lump Sum Payment – Special 20- and 25-Year Plans
… 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. …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentPartial Lump Sum Payment – State Police Plan
… your monthly benefit will be permanently reduced . For most members, you will receive your PLS along with your … your retirement month. Eligibility To be eligible for the PLS payment, you must: Retire under a special 20- or … been eligible to retire with a service retirement benefit for at least one year before your date of retirement; and …
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
… 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-ambulatoryPerformance of Duty Disability – Career Plan
… retirement benefit within one year following the alleged incident or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement System within 90 days of the incident or occurrence; or Your employer within 30 days of …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance 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 disabled as a result of the … of your duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this …
https://www.osc.ny.gov/retirement/publications/1512/performance-duty-disabilityPerformance of Duty Disability – New Career Plan
… service you may have. Notice of Occurrence To be eligible for this benefit, you must file an application for a performance of duty disability retirement benefit … may be eligible to receive. You must also select an option for the payment of your disability benefits . Filing You, …
https://www.osc.ny.gov/retirement/publications/1515/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-disability