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State Comptroller DiNapoli Releases Municipal and School Audits
… was not completed and took no action. Town of Clifton Park – Physical Accessibility to Programs and Services … components reviewed, auditors identified 47 (8%) where town officials could consider taking additional steps … components reviewed, auditors identified 14 (10%) where town officials could consider taking additional steps …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsIV.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
… of user accounts. This included 35 active user accounts on four systems containing confidential information for … an accurate inventory of systems, or classify the data on those systems, as required by NYS IT policy and standards. …
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
… duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement … took place on or after September 1, 1980. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1515/performance-duty-disabilityPerformance of Duty Disability – Career Plan
… duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement … took place on or after September 1, 1980. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1642/performance-duty-disabilityPerformance of Duty Disability – Non-Contributory Plan with Guaranteed Benefits
… duties, regardless of the amount of service you may have. Notice of Occurrence To be eligible for this benefit, you … or occurrence. Otherwise, you must have filed a written notice of the incident or occurrence with: The Retirement … took place on or after September 1, 1980. The written notice must detail the time and place of the incident or …
https://www.osc.ny.gov/retirement/publications/1513/performance-duty-disabilityPerformance 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-disabilityPerformance 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 … or occurrence; or Your employer within 30 days of the date of the incident or occurrence, if your employer is … The application must be filed while you are still in service or within two years of your discontinuance from …
https://www.osc.ny.gov/retirement/publications/1867/performance-duty-disabilityPerformance of Duty Disability – Police and Fire Plan
… 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/1512/performance-duty-disabilityState Comptroller DiNapoli Releases School Audits
… School District – Information Technology (IT) Assets and Network Access (Herkimer County) District officials did not … inventory records or establish adequate IT controls over network user accounts. Nine of 31 devices (laptops, desktops … maintained a surplus fund balance that exceeded the legal limit of 4% by approximately $7.1 million, or 27 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsChappaqua Central School District – Financial Condition (2015M-193)
… through April 8, 2015. Background The Chappaqua Central School District is located in the Town of New Castle, … Chappaqua Central School District Financial Condition 2015M193 …
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)
… Neck Union Free School District (District) could achieve cost-savings by offering a health insurance buyout incentive … Key Findings District officials (officials) could achieve cost-savings by offering a buyout in lieu of health insurance … 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)
Town of Kingsbury Water Fees 2016M400
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 as a reference source for … the related financial transactions as well as links to core SFS documentation on the SFS Coach site at … information concerning State financial transactions. Guide to Financial Operations REV. 09/14/2015 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operationsVillage of Voorheesville – Claims Processing (2014M-135)
Village of Voorheesville Claims Processing 2014M135
https://www.osc.ny.gov/local-government/audits/village/2014/07/25/village-voorheesville-claims-processing-2014m-135Village of Sharon Springs – Water Accountability (2014M-148)
… through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a population … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148CUNY Bulletin No. CU-716
… CUNY Bulletin No CU716 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesThurston Fire District – Financial Activity (2016M-430)
… and reported and that District money was safeguarded for the period January 1, 2015 through November 14, 2016. Background The Thurston Fire District is a district corporation of the State, distinct and separate … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430