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Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsNorth Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … an employee separated from the District. Educate users on data privacy and security awareness. Develop an IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Village of Arcade – Internal Controls Over Purchasing (2013M-37)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population … Village of Arcade Internal Controls Over Purchasing 2013M37 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37Contract With Shorefront Mental Health Board – Compliance With Prevailing Wage Law
… under OMH’s “Buy OMH” program, which gave preference to contractors employing OMH consumers. Under the New York State Labor Law, contractors must pay prevailing wages for the locality where … rate. Key Recommendations Enforce the requirement that contractors submit certified payrolls and ensure that they …
https://www.osc.ny.gov/state-agencies/audits/2014/10/28/contract-shorefront-mental-health-board-compliance-prevailing-wage-lawMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… to dual-eligible recipients, health care providers are required to bill Medicare, which is generally the primary …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed acupuncture and acupuncturerelated services
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… through January 22, 2016. Background The City University of New York (CUNY) is the largest urban university in the … students and 273,000 continuing and professional education students are enrolled at campuses located in New … from classes; or tuition covered by other sources, such as scholarships). The account is also used to issue book advance …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountUnified Court System Bulletin No. UCS-171
… will automatically update the Job Data page for ALL incumbents of the position. New Feature on Position … that would be affected by an update in Position Data. All incumbents of the affected position will be updated on Job … an agency user saves a transaction on Position Data that results in the incumbent being updated on the Job Data page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-171-changes-position-management-update-incumbent-process-unifiedUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by … allowed $9,200 for the service. As a result, United paid $7,360 on the claim, and the member’s out-of-pocket portion of … on the claim to United, thereby causing United to issue a check for $25,798 for the claim. Auditors determined that the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOpinion 96-3
… is awarded after competitive bidding or if some or all of the costs of the contract are defrayed through the … into after a competitive bidding process and some or all of the cost of the review and planning is charged as a …
https://www.osc.ny.gov/legal-opinions/opinion-96-3DiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… Wall Street’s profits could top $60 billion in 2025 if current trends continue, according to a report released today by New York State Comptroller Thomas P. DiNapoli. The securities … industry earned $30.4 billion in the first half of 2025, a faster pace than last year, when full year profits …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elmira Heights Central School District – Nonresident Tuition (2019M-120) Although … students placed in the district. Hyde Park Central School District – Fixed Assets (2019M-103) The district does …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 1355
… Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to Federal, State, … A program that provides benefits to a spouse or dependents of employees is not a qualified program. Benefits paid by a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2012. Affected Employees Employees who receive employer … assistance benefits that exceed the $5,250 exclusion limit for calendar year 2012. Legal Reference Per IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsUnified Court System Bulletin No. UCS-250
… Purpose To inform agencies of OSC’s automatic processing of the December 2017 Uniform and Uniform Blazer Allowance … processed automatically. Affected Employees Employees of the NYS Unified Court System in Negotiating Units SY, SR, S9, DR, F8, G9, 87 and 86 who meet the eligibility criteria Background Chapter 164 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-250-december-2017-unified-court-system-ucs-uniform-and-equipmentUnified Court System Bulletin No. UCS-355
… pensionability will be processed in paychecks dated 06/04/2025. OSC Actions: OSC will process the retroactive Blazer … a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. Two … Payroll Register. The Earnings Description UCS Blazer Non Pen and UCS Uniform Blazer Allowance and the amount paid will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeXII.7.D Expedite Requests – XII. Expenditures
… SECTION OVERVIEW The Bureau of State Expenditures’ (BSE) standard business process is to approve vouchers within … In certain limited cases, an agency may request that BSE expedite our review and approval of vouchers to create a … situations, the agency must be able to demonstrate to BSE that expediting the review and approval of vouchers will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsSouthwestern Central School District – Claims Audit (2025M-34)
… auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 Understanding the … totaled $33.1 million and, during the audit scope period, the District processed 1,467 claims totaling $24.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34State Agencies Bulletin No. 2041
… salary warning message, “Requested salary rate must be at the hiring rate when Action of PAY and Reason of NEW is … than the minimum wage as of the payment effective dates at any time on or after the payment effective date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryXIV.13.A Overview – XIV. Special Procedures
… along with account code 59103 (prompt payment interest clearing). Interest will originally be charged to the fund on … ID beginning in 'LP') to reclassify the charge from the clearing account code 59103, to the proper appropriation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv13a-overview