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Brocton Central School District – Financial Management (2023M-44)
… (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves . As a result, the Board and District … of $1 . 3 million (8 percent) and allowed surplus fund balance to exceed the statutory limit as of June 30, 2022 by …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44Selected Payments for Special Items Made to Stony Brook University Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if Empire BlueCross BlueShield's (Empire's) payments to State University of New York's Stony … made according to the provisions of the agreement between Empire and Stony Brook. Background The New York State Health … To determine if Empire BlueCross BlueShields Empires payments to State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-stony-brook-university-hospital-january-1-2011-throughSelected Payments for Special Items Made to Arden Hill Hospital From January 1, 2011 Through March 31, 2011
… We reviewed six claim payments (totaling $227,787) to Stony Brook for special items and determined Empire overpaid them … by $78,452. Key Recommendations Recover the $78,452 from Stony Brook for the overpayments we identified in this audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-arden-hill-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Luke's Cornwall Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to St. Luke's Cornwall Hospital (St. Luke's) for special items were made according to the provisions of the agreement between Empire and St. Luke's. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-lukes-cornwall-hospital-january-1-2011-throughSelected Payments for Special Items Made to Mount Sinai Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … $6,231 from Mount Sinai for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mount-sinai-hospital-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Peter's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield's (Empire's) payments to St. Peter's Hospital (St. Peter's) for special items were made according to the provisions of the agreement between Empire and St. Peter's. Background The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-peters-hospital-january-1-2011-through-march-31III.7 Data Quality – III. Statewide Financial System (SFS)
… (SFS) software provides enterprise information to agency decision makers. As a result, the data from transactions … System software provides enterprise information to Agency decision makers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityMedicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … for newborn claims that were submitted with incorrect birth weights; $1,061,204 in overpayments for inpatient … the remaining inappropriate Medicaid payments and improve claim processing controls. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Empire BlueCross BlueShield – Selected Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (Follow-Up)
… for the Period April 1, 2011 Through June 30, 2011 (2011-S-42). Background The New York State Health Insurance Program … coverage to active and retired State, participating local government and school district employees and their … for the Period April 1, 2011 Through June 30, 2011 (2011-S-42) …
https://www.osc.ny.gov/state-agencies/audits/2014/10/30/empire-bluecross-blueshield-selected-payments-special-items-period-april-1-2011-throughAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some of the significant milestones of an audit. More detailed information can be found in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk … Audits of Local Governments The Audit Process …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processSouthside Academy Charter School – Board Oversight (2013M-318)
… relationship with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background Southside Academy … affairs could be improved. The Board contracted with NHA to be responsible for the administration, operation and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… effectiveness of the School’s compact contract with the Foundation for the period July 1, 2011 through July 31, 2013. … entered into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of … who recused himself from voting because he is also the Foundation’s Executive Director. The compact does not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Comptroller DiNapoli Releases Municipal Audits
… Services to receive state contract pricing for diesel and heating fuel purchases. Town of Deerpark – Budget Review …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Eligibility, the Benefit and Filing – Career Plan
… Eligibility Tier 1 Members: You are eligible to retire at age 55. Tier 2 and 3 Members: You must have at least five … 1, 1973. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit … credit. You are eligible to retire with full benefits at age 62, or may choose early retirement with a reduced benefit …
https://www.osc.ny.gov/retirement/publications/1642/eligibility-benefit-and-filingOversight of Disability Services (Follow-Up)
… in our initial audit report, Oversight of Disability Services (Report 2021-S-42 ). About the Program The State … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The Coordinators … auxiliary aids, assistive technologies, and auxiliary services. Campuses must report all students (undergraduate …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) … of Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper … To determine if United HealthCare Insurance Company of New York United …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… been sentenced to five years of probation and will each pay $1.5 million in restitution to Met Council. As part of … sentenced to 3 1/3 to 10 years in prison, and ordered to pay $3 million in restitution to Met Council. Herb Friedman … and sentenced to four months in jail, and ordered to pay $775,000 in restitution to Met Council. Joe Ross is …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersState Comptroller DiNapoli Releases State Audits and Examinations
… been issued: Office of Information Technology Services (OITS): Security and Effectiveness of Division of Criminal … (2016-F-28) An initial audit issued in February found that OITS did not have established policies and procedures for … of key division systems. In a follow-up, auditors found OITS officials have made some progress in correcting the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsNY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… New York State Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals … bargaining rights. The proposals were filed with Walmart Inc., CVS Pharmacy Inc., Netflix Inc., DoorDash Inc. and … and workforce practices, which includes independent contractors who have advocated for better compensation and …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesDiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… Retirement Fund (Fund) that asked the companies to report on how they monitor their overseas apparel suppliers and … DiNapoli's proposals asked each company to report on the steps they are taking, or plan to take, to monitor the … , wrote letters to selected companies asking them to call on their overseas suppliers to implement the core labor …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safety