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Homer Central School District – Financial Condition (2013M-306)
… School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board … a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its … surplus funds identified in this report in a manner that benefits District taxpayers and provides appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… Part C, private managed care companies administer Medicare benefits through Medicare Advantage plans, which have … Part C cost-sharing liabilities (deductibles, coinsurance, and copayments). Key Findings We reviewed selected Medicare Advantage plan contracts offered by Fidelis and WellCare and, based on judgmental sampling, determined …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… is located in the Town of Andover in Allegany County and the Towns of Bath, Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The District, which … plan to reduce unrestricted fund balance in a manner that benefits District residents. Develop a written reserve fund …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Attica Central School District – Financial Management (2016M-127)
… to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, … Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in Wyoming County; the Towns of Alexander … fund balances identified in this report in a manner that benefits District residents and is in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Lyndonville Central School District – Financial Condition (2016M-143)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one … develop a plan for using these amounts in a manner that benefits District residents and complies with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow2018 Annual Audit
… were to determine whether claims were appropriate and complied with (i) the New York State Workers’ Compensation Law and (ii) mandated fee schedules (where applicable). … Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditGermantown Central School District – Financial Management (2013M-230)
… in fund balance that was not needed to fund the budgets, and transferred approximately $1.1 million to the District’s … 2012-13, levied more real property taxes than necessary and retained large amounts of taxpayer dollars without full … reserve funds identified in this report in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230CUNY Bulletin No. CU-356
… Affected Employees Employees in Bargaining Units T8, AJ and GA who are doctoral students represented by the Professional Staff Congress and enrolled as a matriculated doctoral student in a CUNY … Imputed Income Adjustment Agency Actions The University Benefits Office has issued a letter containing the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCleveland Hill Union Free School District – Financial Condition (2013M-272)
… over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the … and the excess amounts in reserve funds in a manner that benefits District taxpayers and is in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education programs, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… The Cattaraugus-Allegany-Erie-Wyoming and Orleans/Niagara Boards of Cooperative Educational … “Moving forward, BOCES officials need to be more accurate and more transparent with their budgeting.” BOCES funds are derived primarily from component and participating school districts. BOCES officials are …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsThe Ex-spouse’s Payments – Divorce and Your Benefits
… state that intent, note the specific retroactive date, and provide a payment schedule setting forth an additional … with a repayment schedule. Retirees can see a monthly and year-to-date breakdown of their pension payment amounts … the prior calendar year. An ex-spouse cannot collect benefits until the member retires and their pension payments …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followNorth Greenbush Common School District – Budgeting (2016M-112)
… 20 students from kindergarten through first grade and then pays tuition for its students to attend one of four … surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 appropriated fund balance … fund balance reductions should be made in a manner that benefits District residents. Such uses could include, but are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… The City of Kingston’s economic revitalization and climate resiliency efforts include investments in its infrastructure, institutions and local amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through challenges, …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… Advantage Plans) administer an individual's Medicare benefits. Medicare Advantage Plans have networks of … for cost-sharing liabilities such as deductibles and coinsurance. However, these liabilities may be paid by … Healthfirst took actions to prevent further errant claims and overpayments. Additionally, providers submitted claim …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followComptroller DiNapoli Announces State Contract & Payment Actions
… his office reviewed 1,711 contracts valued at $6 billion and approved more than 1.7 million payments worth more than … rejected 175 contract transactions valued at $740 million and 791 payments valued at $1.3 million. As the state’s chief … officer, DiNapoli reviews contracts for all state agencies and certain contracts for state public authorities. He …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… The number of cities, counties and villages in New York that are close to reaching their … local governments are in a challenging financial position and have no room for error,” said DiNapoli. “The … Tax Limit must be vigilant about their short- and long-term budgeting. It is critical they take steps to …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limits