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UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report OutofNetwork Providers Upcoding Selected Evaluation an
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesTown of Middlebury – Purchasing (2013M-212)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over … 1, 2012, through June 19, 2013. Background The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… annual goals at times failed to include information from all of its divisions. DiNapoli’s auditors reviewed 128 … that is lower than the 28.92 percent statewide goal, as required by regulation; Set appropriate annual goals for MWBE … law; Include all constituent agencies in the annual goal plan with proper adjustment for amounts that are not …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and … services for eligible homeless families and individuals in the City and for fiscal oversight of the homeless …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesCounty of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19State Agencies Bulletin No. 1795
… The OT limit for Tier 6 began in State fiscal year 2012-13 at $15,000. The limit increases each year, and is based on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1795-2020-tier-6-ot-limit-and-plan-year-changes-nyc-retirement-systemsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10New York State Health Insurance Program - Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (2022-S-24)
To determine whether CVS Caremark paid claims under the correct prescription drug plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s24.pdfHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342XV.4 Overview – XV. End of Year
… Agencies will not have the ability to process vouchers or expense reports in the Statewide Financial System (SFS) … at the end of March, entered online and not approved by OSC will no longer be deleted. These vouchers will remain … end of March, submitted via bulkload and not approved by OSC will continue to be deleted if they reference a purchase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewEast Ramapo Central School District – Budget Review (B21-5-4)
… (District’s) proposed budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, … one academic) expressed concerns that the 2020-21 fiscal year budget may be under-funded by approximately $25 to $30 … of the District’s proposed budget for the 2021-22 fiscal year. Key Findings Our review of the 2021-22 budget …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Oversight of the Educational Opportunity Program
… allowed purposes. The audit covered the period from July 2019 through December 2024. About the Program SUNY operates the EOP, which provides … and procedures. Accordingly, the Office developed guidance for the summer program along with Guidelines for the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOpinion 95-28
… Area Builders , supra ). The intent to pre-empt may be express (see Jancyn Manufacturing Corp. v County of Suffolk , …
https://www.osc.ny.gov/legal-opinions/opinion-95-28State Agencies Bulletin No. 2280
… a Comp Rate Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay and an Action/Reason Code of … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … on the eligibility date and who returns to the payroll within one year of the eligibility date may receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 89-6
… be deposited into the State's General Fund or remain with the locality. An examination of the relevant statutes, … General reveals that any moneys so collected should remain with the locality. Article 20 of the Judiciary Law (§§790, et … 791, because the statute contains "not a single word with respect to the title" to such moneys. The Court of …
https://www.osc.ny.gov/legal-opinions/opinion-89-6State Agencies Bulletin No. 2157
… employee’s taxable gross, and reported on the employee’s Form W-2. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2157-2023-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 1936
… CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees Employees in the Administrative Services Unit (ASU) Bargaining Unit 02 … paychecks dated 09/15/2021. Eligibility Criteria Employees in Bargaining Unit 02, title of Racing Inspector at the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingState Agencies Bulletin No. 2264
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … above but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an … Date: 04/01/2024 or the date the employee returned to the payroll Earnings End Date: Same as Earnings Begin Date Earn …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0