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IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 Principal – Variable Rate Demand Bonds Debt service payment – principal amount on Variable …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Access Controls Over Selected Critical Systems
… services programs, including: foster care and adoption; child and vulnerable adult protective services; and juvenile … OCFS, must follow New York State Information Technology (NYS IT) security policy and standards related to security and … on four systems containing confidential information for individuals who no longer worked for OCFS. OCFS did not …
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
… 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, …
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
… determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that all bank … Other Related Audits/Reports of Interest CUNY Lehman College: Controls Over Bank Accounts (2014-S-69) CUNY SPS: …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsPerformance of Duty Disability – New Career Plan
… Eligibility You may be entitled to this disability benefit if you are found permanently disabled as a … 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 …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityPerformance of Duty Disability – Career 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 have. Notice of Occurrence … covered by Article 11 Sections 375h and 375i Performance of Duty Disability …
https://www.osc.ny.gov/retirement/publications/1642/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 disabled as a … 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 …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityPerformance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… 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/1511/performance-duty-disabilityPartial Lump Sum Payment – State Police Plan
… 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 . … you will receive your PLS along with your first pension payment, at the end of the month following your retirement …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPerformance of Duty Disability – Regional State Park Police 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/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire 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/1512/performance-duty-disabilityPartial Lump Sum Payment – Special 20- and 25-Year Plans
… Eligible PFRS members can elect to receive a partial lump sum (PLS) payment at retirement. If you elect a PLS payment, your monthly benefit … Amounts The amount of the PLS payment available to you is a percentage of the total actuarial value of your …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentState Comptroller DiNapoli Releases School Audits
… be overstated by 27 days; ten employees’ electronic and manual timekeeping records did not match, reflecting a … records or establish adequate IT controls over network user accounts. Nine of 31 devices (laptops, desktops and … Services (GST BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsContractors or Consultants – Membership and Enrollment
… or receive service credit for consultant or independent contractor services. To determine if a person you hired is an employee or an independent contractor, you should first determine if an … an individual is an employee rather than an independent contractor. Some of these factors include: The employer …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsCUNY Bulletin No. CU-285
… 378 . Affected Employees Employees in Bargaining Units SB, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS and TT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-285-deduction-code-378-future-planning-insuranceCUNY Bulletin No. CU-284
… Purpose To notify CUNY agencies of the new Deduction Code 535 . Affected Employees Employees in Bargaining Units … process deduction transactions using the new Deduction Code 535 . Note: The vendor will submit all transactions for … This bulletin notifies CUNY agencies of the new Deduction Code 535 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-284-new-deduction-code-535-aflac-cuny-catastrophic-illnessChappaqua Central School District – Financial Condition (2015M-193)
… audit was to evaluate the District’s financial condition for the period July 1, 2013 through April 8, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $116.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/chappaqua-central-school-district-financial-condition-2015m-193Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… audit school rye neck health insurance cost savings …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mTown of Kingsbury – Water Fees (2016M-400)
… to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, … for overseeing Town operations, including establishing water fees. Budgeted appropriations for 2016 totaled … the Town properly bills, collects, records and deposits water fees. Key Recommendations There are no recommendations …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview
… The New York State Guide to Financial Operations (GFO) acts … source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates … The New York State Guide to Financial Operations GFO acts as a reference source …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operations