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Selected Publications and Reports
… Year 2019 Results; Fiscal Year 2020 Risks Fiscal Stress in School Districts: Common Themes for School Year 2018-19 … Common Themes for Fiscal Year 2018 Fiscal Stress in School Districts: Common Themes for School Year 2017-2018 … Common Themes for Fiscal Year 2017 Fiscal Stress in School Districts: Common Themes for School Year 2016-2017 …
https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reportsPulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contract
https://www.osc.ny.gov/files/local-government/audits/pdf/pulaski-academy-2020-20.pdfHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
Determine whether the District applied for all transportation State aid for new bus acquisitions.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrisville-2020-48.pdfOpinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
The audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2017-cheektowaga-sloan.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… by two shell companies TAPPE created, using some of the funds for NYU payments and employee reimbursements, but … position at NYU to steal more than $660,000 in state funds,” New York State Comptroller Thomas P. DiNapoli said. … NYU Director of Finance and Administration by diverting funds that were intended to benefit students for her own …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… against future cyberattacks. In New York, cyberattacks have impacted public entities large and small, including … School District. Cyberattacks pose a fiscal risk and can have significant impacts on the public when they target … its progress in improving security. Its activities have only reached a fraction of the 2,800 entities it is …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… January 1, 2016 through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health … 1.1 million of these members. The State Department of Civil Service (Civil Service) administers NYSHIP. In carrying …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesUnited HealthCare – Empire Plan Drug Rebates
… To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service … revenue from five drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health … coverage to active and retired State, participating local government, and school district employees and their …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million of these members. Civil … drug program. Under the contract, United was responsible for agreements with drug manufacturers for rebates, discounts, and other considerations. United was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… and retired State, participating local government and school district employees and their dependents. The Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… paid about 6 million hospital claims totaling $13 billion. A coordinated effort is required by Civil Service, Empire, … on behalf of members who are retroactively disenrolled (i.e., when a member is disenrolled after the date their … period goes back to June 1, 2018). For contracts that do not include this retroactive disenrollment language, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… 2012 through June 30, 2012. Background The New York State Health Insurance Program (NYSHIP) provides health coverage to active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughCity of Dunkirk – Budget Review (B24-1-10)
… and not remitted, as required. The 2025 proposed budget does not provide for satisfying these obligations. These …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdfGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
Determine whether the George Junior Republic Union Free School District’s (District) website provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/george-junior-republic-2021-212.pdfFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdfOpinion 2006-10
… duty to take appropriate steps to secure the best price obtainable in their judgment or the most beneficial …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10