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Performance of Duty Disability – Basic Plan with Increased-Take-Home-Pay (ITHP)
… The application must be filed while you are still in service or within two years of your discontinuance from service. When filing for this benefit, “in service” is defined as while you are: Being paid on the …
https://www.osc.ny.gov/retirement/publications/1511/performance-duty-disabilityPartial 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 available to you is a percentage of the actuarial value of your retirement benefit at the time you retire. The … more 5, 10, 15, 20 or 25% *A percentage of the actuarial value of your retirement benefit. For More Information For …
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
… your PLS along with your first pension payment, at the end of the month following your retirement month. Eligibility To … available to you is a percentage of the total actuarial value of your retirement benefit at the time you retire. The … more 5, 10, 15, 20 or 25% *A percentage of the actuarial value of your retirement benefit. For More Information For …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… Debt service includes the payment of principal and interest on long-term debt and payments on … finance the acquisition, construction, and rehabilitation of State facilities or equipment and expect to receive rental … on the debt issued by the authority or municipality. Use of debt service expenditure accounts for expenditures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Access Controls Over Selected Critical Systems
… To determine whether access controls over selected Office of Children and Family Services (OCFS) systems are sufficient … with promoting the safety, permanency, and well-being of children, youth, families, and vulnerable populations in … York State. Its responsibilities encompass a wide range of social services programs, including: foster care and …
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
… December 31, 2016. Background The New York State Health Insurance Program (NYSHIP), administered by the State … Civil Service (Civil Service), provides health insurance coverage to active and retired State, participating local … 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-ambulatoryMonitoring of Prevailing Wage Compliance on Construction Contracts
… Purpose To determine whether the Dormitory Authority of the State of New York (Authority) monitors the contractors and … is to finance and construct buildings for a variety of public and not-forprofit entities, including universities, … To determine whether the Dormitory Authority of the State of New York Authority monitors the contractors …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsState Comptroller DiNapoli Releases Municipal and School Audits
… to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The board did not ensure the treasurer maintained complete and accurate accounting records, requested or received …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 88-58
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds (referendum requirements for fund … for the construction of a highway garage made from a capital reserve fund established for the construction of town … referendum is required for a town to expend $40,000 from a capital reserve fund for the construction of a highway …
https://www.osc.ny.gov/legal-opinions/opinion-88-58Opinion 91-41
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … upon petition, be submitted to referendum. The imposition of a limitation on real property tax increases is not one of …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Controls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for Court, Trust and Bail … 1, 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires … New York City courts be forwarded to the City's Department of Finance (Finance). These moneys include bail postings made …
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
… is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. One way to detect and stop some forms of malware before it can affect its targets is by using … and kept current with software and signature (a set of characteristics also referred to as virus definitions) …
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
… State Comptroller Thomas P. DiNapoli yesterday awarded through negotiated sale $572,715,000 of New … State Comptroller Thomas P DiNapoli yesterday awarded through negotiated sale $572715000 of New …
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
… program could achieve cost savings by implementation of a rental cap on oxygen equipment. The audit covered the … equipment rentals. About the Program The Department of Health (Department) administers the State’s Medicaid … recipient and, in turn, the MCOs arrange for the provision of health care services that Medicaid recipients require and …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Highlands – Receiver of Taxes and Assessments (Orange County) The former receiver, … did not correct deficiencies noted in the 2006 Receiver of Taxes audit, properly oversee the receiver’s work, or …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Bond Calendar for First Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for New York state, New York City and their major public … and reofferings as follows: $2.33 billion scheduled for January, $2.15 billion of which is for new money purposes … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for New York state New York City …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-bond-calendar-first-quarterRestitution Payments (2021-MS-2)
… on deposit, with some undisbursed restitution being held for 27 years. Nearly half of the Departments tested did not … adequate written restitution policies and procedures for enforcing and monitoring restitution obligations. Make … victims whose restitution orders have remained unsatisfied for the longest period in a timely manner. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2Project Tracking Systems and Economic Assistance Program Evaluations
… maintains adequate information systems for the collection of relevant data to effectively manage and report on the … ESD is the chief agency responsible for the coordination of the State’s economic development programs. Its mission is … economies across New York State through the efficient use of loans, grants, tax credits, real estate development, …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluations