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UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Review of Credit Card Expenses at Finger Lakes DDSO
… with developmental disabilities living in 150 group homes across eight counties. Employees at each group home … purchase food and household items necessary to keep the homes operational. When making these purchases, employees …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoXII.4.E Electronic Invoicing – XII. Expenditures
… the invoice contains all fields required to successfully build a voucher. If the invoice fails validations, … it will be selected for processing by the Voucher Build process. If the invoice passes the pre-edit and edit processes within the Voucher Build process, the SFS will create a voucher from the invoice …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingMedicaid Program – Improper Payments for Brand Name Drugs
… form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand name …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… grant award authority is temporarily unavailable. The two most common situations in which a State agency might request … funds to be reserved. CONTRACT FUNDS RESERVATION PROCESS Online Agencies Online agencies must select the Contract Type “Requisition” …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has since … remedial actions were planned or enacted. Because there is no information on the lead levels of the 173 water outlets … generally agreed with our findings and their response is included in Appendix C. The Board of Education (Board) has …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Schenectady County – Investment Program (2025M-5)
… a comprehensive investment program? Audit Period January 1, 2023 – October 31, 2024 Understanding the Program A … may have realized additional earnings ranging from $5.1 to $10.6 million. Because County officials did not develop … B. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York State Office of the …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5Improper Payments Related to the Medicare Buy-In Program (Follow-Up)
… made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under the buy-in program, Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followState Comptroller DiNapoli Releases Audits
… audit. Department of Taxation and Finance: Controls Over Unclaimed Bottle Deposits (Follow-Up) (2019-F-6) A report …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax payment dates. … Law Section 10.10(e). City of Long Beach – Payments for Unused Leave Accruals (Nassau County) The city approved …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-12-2025.pdfState Comptroller DiNapoli Releases Audits
… that contained a severe malnutrition diagnosis that the medical records did not appear to support. In a follow-up, … Provider Consolidated Fiscal Reports – Independent Living Inc. (2019-S-60) OMH takes certain steps to ensure costs and … and 14th Street. New York City Department of Social Services: Controls Over Capital Improvements at City-Owned …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsPerformance of the Excelsior Jobs Program
… of Tax Credit met the eligibility requirements for job growth and investments in their formal agreement before … not support that the sampled companies met the agreed-upon job growth and investment benchmarks for 5 of the 39 … In four separate instances, ESD adjusted the annual job creation requirements from the original agreement after …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programComptroller DiNapoli Releases Municipal Audits
… Court (Rensselaer County) Aggregated purchases for heating oil and diesel fuel were not competitively bid as required. The board …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… the Executive Order in order to safeguard benefits for families who may lose a loved one to COVID-19 before … will get the benefits that were intended for them. My thanks to Governor Cuomo for acting on my request and taking … current state of emergency through May 16. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… of Island Park (Nassau), Maybrook (Orange) and Valley Stream (Nassau) and the city of Yonkers (Westchester) were … in the “susceptible to fiscal stress” category; Valley Stream remains in the “moderate fiscal stress” category; and … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdDiNapoli Report Highlights Where New Yorkers Work
… This sector was also the top employer in 2023 in every region of New York except the Southern Tier, and had an … and some regions are still struggling. This report focuses on how employment has changed across the state, and provides … due to higher shares of employees who work part-time in those occupations. Home health and personal care …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workState Comptroller DiNapoli Releases Audits
… Vaccines for Children program vaccines between Jan. 1, 2012 and May 31, 2017. Medicaid payments were made …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-0