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Barnard Fire District – Financial Condition (2015M-145)
… Purpose of Audit The purpose of our audit was to determine if District officials adequately managed the … Recommendations Adopt budgeting policies and procedures to guide officials in preparing realistic budgets and fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145DiNapoli Releases Year-End and April Cash Reports
… in April were more than $1 billion, or 17 percent lower, than comparable receipts a year ago, but $86.8 million … but April income tax collections were substantially lower than anticipated," DiNapoli said. "The Division of the … Overall PIT collections in April were almost 20 percent lower than a year earlier. PIT estimated payments during the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsState Comptroller DiNapoli Releases Municipal Audits
… Agency Board Governance , Town of Junius , Orange County Community College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget … Water Operations and Information Technology (Ontario County) The board has not developed a long-term financial or …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … To assess the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… for pharmacy services covered by recipients’ managed care plans. The audit covered the period October 1, 2011 … are economically disadvantaged and/or have special health care needs. In general, the Medicaid program pays medical … through either the fee-for-service method or the managed care plan method. Under the feefor- service method, Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… and to determine if payments for certain special items, in relation to the hospitals' actual purchase and acquisition … Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireEmpire BlueCross – Overpayments for Physician-Administered Drugs
… period from January 2017 through December 2021. About the Program The New York State Health Insurance Program (NYSHIP), administered by the … contracts with Empire BlueCross (Empire) to administer the Hospital Program of the Empire Plan. Empire processes and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsDiNapoli: State Tax Receipts Higher Than Projections in First Quarter
… according to the monthly State Cash Report released by New York State Comptroller Thomas P. DiNapoli. “Higher tax … million higher than DOB’s financial plan projections. All Funds spending through June totaled $60.9 billion, which … the same period, primarily due to higher Medicaid costs. All Funds spending through June was $1.7 billion lower than …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-tax-receipts-higher-projections-first-quarterState Agencies Bulletin No. 1998
… beginning 2022-23, the PayServ chart of accounts must be updated to reflect the 2022-23 budget references where $0 … Agency Actions Agencies should review the attached list of Department Budget Table USA Rows for Position Pools … that will not roll-over to the 2022-23 Budget Reference: List of Agency Pools not rolled to 2022-23 Budget Reference …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1998-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionState Agencies Bulletin No. 1815
… beginning 2020-21, the PayServ chart of accounts must be updated to reflect the 2020-21 budget references where $0 … Agency Actions Agencies should review the attached list of Department Budget Table USA Rows for Position Pools … that will not roll-over to the 2020-21 Budget Reference: List of Agency Pools not rolled to 20-21 Budget Reference All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1815-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionOpinion 89-44
… Comptroller whether or not they received moneys during the month for which they are reporting. You ask if acting village … ...paid to him on any proceeding during any calendar month to the state comptroller within the first ten days of … "[s]hall report the fact that he has not received any costs, fees, expenses and fines during any month to the state …
https://www.osc.ny.gov/legal-opinions/opinion-89-44DiNapoli: MTA Budget Gaps Return
… at the rate MTA had expected, the authority has had to lower its expectations for farebox revenue. While paid … taxes, which are expected to be $790 million lower over the next four years due to lower commercial real estate activity in New York City. As …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnNew 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.pdfCounty of Rockland – Budget Review (B6-16-19)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61619 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19State Agencies Bulletin No. 1795
… agencies that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New … and New York City Education Board Retirement System (7T) for the 2020 plan year is $17,067.00. Affected Employees Tier 6 NYCERS, NYCTRS, and NYCBERS members eligible for overtime compensation and/or limited to the Governor’s …
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)
… operations on long-term financial needs was hindered by inaccurate and inadequate financial records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Cuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… meets the requirements of the District’s Purchasing Policy 1 before approving them for purchase. The claims … confirming that each purchase conforms with the Purchasing Policy before approving them for final payment. Cafeteria … Summary Although the Superintendent knew that District policy prohibited District employees from using …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Holley Central School District – Financial Condition (2013M-342
… million in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit … the statutory limit of 4 percent of the ensuing year’s budget by more than $7 million, or 35 percent, as of June 30, … and fund balance estimates for the annual budget. Return moneys improperly residing in the capital projects …
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
… period dates. All vouchers, including any vouchers charging appropriations that are scheduled to lapse at the … further processing. All vouchers, including any vouchers charging appropriations that are scheduled to lapse at the … including for Single Payment Refund vouchers and vouchers charging Federal funds, must be on or before the published …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewEast Ramapo Central School District – Budget Review (B21-5-4)
… 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to … and Relief Supplemental Act; and ARP – American Rescue Plan). We found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4