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Partial Lump Sum Payment – Special 20- and 25-Year Plans
… and Retire with a service retirement benefit (not a disability benefit).* Choosing a Lump Sum Payment You must … a service retirement benefit and are later approved for a disability retirement benefit, you must repay the PLS payment, plus interest, if you convert to the disability benefit. Severe tax consequences may apply in some …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… to debt service appropriations is restricted for Office of the State Comptroller and Public Authorities use only. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60401 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Access Controls Over Selected Critical Systems
… determine whether access controls over selected Office of Children and Family Services (OCFS) systems are sufficient to … determine whether access controls over selected Office of Children and Family Services systems are sufficient to …
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
… including, but not limited to: physician office visits, diagnostic testing, outpatient surgery, physical therapy, and …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryMonitoring of Prevailing Wage Compliance on Construction Contracts
… However, although Authority project managers and field representatives site visited construction projects, they did … Ensure Authority project managers and/or field representatives periodically verify prevailing wage postings …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsState Comptroller DiNapoli Releases Municipal and School Audits
… County) The board did not provide adequate oversight of the district’s financial operations or properly audit … the CPA did not complete the 2020 audit and has possession of the district’s financial records. The board was unaware … not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services (Saratoga …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 88-58
… superintendent to erect a building for the housing and storage of machinery, tools, implements and equipment owned …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 91-41
… in the opinion. REFERENDUM -- Tax Limitation (authority by petition to compel referendum) TOWN LAW, §81: Town electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on … Whether pursuant to Town Law 81 town electors may by petition compel the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Controls and Accountability of Court, Trust and Bail Funds
… of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 through … Department of Finance (Finance). These moneys include bail postings made on behalf of defendants, trust funds from … a computerized accounting ledger for Court, Trust and Bail funds. According to Finance's records, as of December …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsArea #5 – Malware Protection – Information Technology Governance
… and stop some forms of malware before it can affect its targets is by using antivirus software. Antivirus software …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli: Great Demand For NYS General Obligation Bonds Allows State to Reduce Costs to Taxpayers
… Air (1996), Pure Waters (1965), Rebuild and Renew New York Transportation (2005), and Smart Schools (2014). The Series … by the voter-approved Rebuild and Renew New York Transportation (2005) bond act. The Series 2023B Tax-Exempt … by the voter-approved Rebuild and Renew New York Transportation (2005) bond act. The Series 2023D Taxable …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-great-demand-nys-general-obligation-bonds-allows-state-reduce-costs-taxpayersMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether … July 2016 to December 2021 for non-oxygen-related durable medical equipment rentals and September 2018 to December 2021 for oxygen-related durable medical equipment rentals. About the Program The Department …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli Releases Municipal Audits
… Industrial Development Agency without a written agreement detailing the services to be provided and the basis for the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… New York City Transitional Finance Authority, the New York Liberty Development Corporation, the New York State Housing …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterRestitution Payments (2021-MS-2)
… complete report - pdf ] We also released 13 letter reports to the following County Probation Departments: Chenango [pdf] … Key Findings Department officials must do more to ensure victims receive court ordered restitution. Our … not always require court notification or officials failed to follow their policy and notify the court that the …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Project Tracking Systems and Economic Assistance Program Evaluations
… mission. Key Findings With few exceptions, such as the film tax credit programs, ESD does not evaluate its economic …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsDiNapoli Releases Bond Calendar for Fourth Quarter
… of New York Mortgage Agency, and the Triborough Bridge and Tunnel Authority. Calendar: Securities Coordinating Committee …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-bond-calendar-fourth-quarterWho to Report – Enhanced Reporting
… When you use enhanced reporting, you not only report data on employees who are enrolled NYSLRS members, you also report data for: Employees who are eligible for membership, … you considerable time and effort in the future. Employers report data for retirees so we can monitor their …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/who-to-reportXVII.2.A Lapsing Reports – XVII. Lapsing Appropriations
… the report for their own GLBU by navigating to: SFS > Main Menu > Commitment Control > Budget Reports > App Due/Not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2a-lapsing-reportsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… the Program The State’s Medicaid program is administered by the Department of Health (Department). Many Medicaid … to reimburse hospitals for inpatient medical care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, such as …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-discharges