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UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Objective To determine the extent of implementation of the four … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local … UnitedHealthcare Insurance Company of New York (United) to administer the Empire Plan’s medical/surgical benefits. …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureTown of Guilderland – Information Technology (2025M-61)
… access and loss? Audit Period January 1, 2024 – January 10, 2025 Understanding the Audit Area Town officials and … suffering a serious interruption of services, periodically test backups, or provide IT security awareness training. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… Recipients, Including Sex Offenders (Report 2018-S-16 ). About the Program The Department of Health (Department) …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedDiNapoli Audit: ESD Needs To Increase Transparency of Its Real Estate Holdings and Sales of Properties Below Fair Market Value
… boards and the public: a description of the property; an appraisal of the fair market value of the property; a …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-audit-esd-needs-increase-transparency-its-real-estate-holdings-and-sales-properties-belowAshville Fire District – Procurement and Board Oversight (2025M-81)
… readiness and public trust. The board of commissioners is also responsible for the overall financial management and … behalf of taxpayers. This includes ensuring that equipment is acquired in a cost-effective manner by creating as much … as possible. A well-planned solicitation effort is important to reach as many qualified vendors as possible. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81Loans: Applying and Repaying
… Retirement Online is the fastest and easiest way to apply for a loan with … 14), 5 and 6 1 How much you can borrow The minimum loan is $1,000. If you joined NYSLRS before January 1, 2018: You … percent of your contribution balance or $50,000, whichever is less, minus any outstanding loan balance. You must have an …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… misappropriated more than $1.1 million in Village funds for personal gain. The former Clerk-Treasurer was able to … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Conflict of Interests and Ethics for Municipal Officers and Employees (GML, Article 18) Presentation
Print out presentation to follow along and take notes during the webinar.
https://www.osc.ny.gov/files/local-government/academy/2020/pdf/article-18-of-the-general-municipal-law-presentation.pdfReporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
https://www.osc.ny.gov/files/local-government/publications/pdf/DeferredInflowsOutflowsGASB6365.pdfDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Too many seniors are waiting months on the New York City Department for the Aging’s (DFTA) client wait lists to get critical … to strengthen its oversight of service providers to ensure seniors are getting the support they depend on in a timely … Too many seniors are waiting months on the New York City Department …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … City of Long Beach Financial Condition and Cash Receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mDiNapoli: Localities Spending More to Address Climate Change Hazards
… today by State Comptroller Thomas P. DiNapoli. “Climate change poses significant threats to communities in New York. … are shouldering much of the financial burden of climate change as they maintain important infrastructure such as … Smart Communities, a state program addressing climate change. The survey asked respondents to assess their actual …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… of the State Comptroller. As alleged, each defendant is the owner of record of a company which is authorized to act as a Medicaid transportation company. … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsVillage of Horseheads – Collections (2023M-169)
… did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to annually …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169City of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Review Invoices, Purchase Orders and Payments
… allows you to search for invoices, purchase orders and payments (dating back to April 2012). The information …
https://www.osc.ny.gov/state-vendors/portalOversight of Selected Fiscal Aspects of Homeless Shelter Services
… determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted … emergency shelter to every eligible person who requests services. DHS is responsible for providing transitional housing and services for eligible homeless families and individuals in …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Town of Patterson – Justice Court Operations (2020M-63)
… reviewed were not reported or incorrectly reported to the New York State Department of Motor Vehicles (DMV), or were …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Town of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… Purpose of Audit The purpose of our audit was to examine the former Clerk’s records and … 1, 2012 through December 31, 2013. Background The Town of Alexandria is located in Jefferson County. The Town, which … The purpose of our audit was to examine the former Clerks records and …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159