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New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… (Report 2020-S-34 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesProperty Tax Freeze Credit
… were appropriate and processed in accordance with New York State Tax Law. Background The PTF Credit is intended to reimburse … State homeowners for increases in local property taxes on their primary residences. To receive the PTF Credit in …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … of $101,794 in payments with unsupported time and payroll records, $42,442 in excess staffing, $1,223 in payments made … calculated adequately documented and allowable under the State Education Departments guidelines including the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. The Department … Civil Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… depends on city charter provisions Libraries For public libraries, the Library Board of Trustees, pursuant to Education Law Section 259(1) For special district public libraries, the Library Board of Trustees or such other …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… partially paid before, reject the entire claim or reduce it to the unpaid amount. Be aware that the submission of … on the results of the claims auditing process so that if a problem arises that can be addressed within the powers and duties of the board, the problem and its eventual resolution can be discussed with the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… is an SED-approved special education provider located in Utica. Kelberman’s mission is to provide state-of-the-art … 30, 2017, Kelberman reported approximately $1.77 million in reimbursable costs on its CFRs for the Preschool Special … the fiscal year ended June 30, 2017, we identified $23,616 in ineligible costs Kelberman reported on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualThe Norman Howard School – Compliance With the Reimbursable Cost Manual
… To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were … … To determine whether costs reported by the Norman Howard School NHS on the Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Objective To assess the extent of implementation of the two … audit report, Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2019-S-51 ). About …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followSelected Aspects of the Motor Carrier Safety Assistance Program
… ensure that commercial carriers whose vehicles or drivers have been found to have violations serious enough to warrant … vehicles. Roadside inspections of commercial vehicles are a primary part of the Department's activities. The … in additional penalties. Key Findings The Department does not monitor whether carriers submit required …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programStatement From NY State Comptroller Thomas P. DiNapoli on Mayor's November Financial Plan Update
… Supplement (FHEPS) housing voucher program or its school class size mandate. While the city did add $3 billion …
https://www.osc.ny.gov/press/releases/2023/11/statement-ny-state-comptroller-thomas-p-dinapoli-mayors-november-financial-plan-updateNYSLRS Fact Sheet
… pension for new ERS retirees: $31,985 Tiers of membership Tier 1 joined before July 1, 1973 (0.1% of members) Tier 2 joined between July 1, 1973 and July 26, 1976 (0.1% of … January 1, 2010 and March 31, 2012 (4.1% of members) Tier 6 joined on or after April 1, 2012 (62.6% of members) PFRS …
https://www.osc.ny.gov/retirement/resources/nyslrs-fact-sheetEmpire BlueCross – Overpayments for Physician-Administered Drugs
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsCity of Amsterdam – Budget Review (B25-5-5)
The purpose of our budget review was to provide an independent evaluation of the Citys proposed budget for 202526
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5New York State Comptroller DiNapoli Receives Prestigious Award From National Italian American Organization
… deeply proud of being Italian Americans and believed that success would be achieved through hard work and …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-dinapoli-receives-prestigious-award-national-italian-american-organizationLocal Government Publications
… View reports and publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsGreater Johnstown School District - Payroll (2018M-267)
… report - pdf] Audit Objective Determine whether employee salaries and wages were accurately paid. Audit Results … ensured employees were accurately paid their approved salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Local Government
Find information about local audits property tax cap Fiscal Stress Monitoring System local government data and resources for local officials
https://www.osc.ny.gov/local-governmentAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation for appropriate purposes and audited and approved before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Alfred-Almond Central School District - Financial Management (2019M-131)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … corrective action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131