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NYS Common Retirement Fund Announces Second Quarter Results
… it has come a long way since 2008. We take the long view of success, investing in ways that provide consistent … and retirement security for our members, retirees and beneficiaries for decades to come." The Fund's estimated … performance reporting by the Fund in 2009 as part of his on-going efforts to increase accountability and transparency. …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… surplus fund balance and the excess amounts in reserve funds in a manner that benefits District taxpayers. Ensure that activity funds are maintained in accordance with District policy and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTravel Advisory No. 10
… Expenses (NonTax),” “Moving Expenses (Tax),” and “Train Tickets – Prepaid” Removed “Conference” and replaced it with …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Compensation Board (Board) has adequate procedures in place to accurately report its assessable expenses related to … State. Key Findings The Board has adequate procedures in place ensure that it accurately identifies and reports its … the Workers Compensation Board has adequate procedures in place to accurately report its assessable expenses related to …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at … , or by mailing a complaint to: Office of the State Comptroller, Division of …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… made in our initial audit report, Medicaid Payments to Medicare Advantage Plan Providers (Report 2016-S-54 ). About … Medicare benefits and offer different health care plans (Medicare Advantage plans) tailored to the specific needs of … made in our initial audit report Medicaid Payments to Medicare Advantage Plan Providers …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… costs included: $7,287 in non-program-related personal service costs, consisting of $6,010 in salaries and $1,277 in … the preschool program; and $6,917 in other than personal service costs, consisting of $2,434 in non-reimbursable … services, and $241 in other non-reimbursable costs such as food, gifts, and donations. Key Recommendations T o SED : …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualEndwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,800. The Village is … cannot know whether the individual’s compensation is excessive in any given year. If it is excessive (e.g., more than reasonable compensation paid to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Metro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… Therapy) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s … the costs we recommend for disallowance are: $357,063 in excessive allocations of salaries and fringe benefits to the … did not provide services to the SEIT program; $116,069 in excessive compensation paid to the Executive Director and the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering … General Services’ Business Service Center to ensure that personal service costs reconcile to employee payroll expenses …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services (Report 2017-S-46 ). About … program. Many Medicaid recipients are also enrolled in Medicare Part C, commonly referred to as Medicare Managed Care or Medicare Advantage. Under Part C, …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… over the three years went unused. These practices gave the appearance that the District’s unrestricted fund balance was …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsHolley Central School District – Financial Condition (2013M-342
… Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected … District officials consistently underestimated revenues by a total of $7.2 million and overestimated expenditures by a total of $4.4 million. These budgeting practices …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Comptroller DiNapoli Releases School District Audits
… Health Sciences Charter School – Student Enrollment and Billing (Erie County) Auditors found billings were … the tuition bills to ensure the correct school district is being billed or that tuition charges have been calculated … totaling $39,891,644. Auditors compared the balances for each reserve to its historical expenditures and planned …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsHenderson Fire District – Financial Activities (2025M-67)
… [read complete report – pdf] Audit Objective Did the Henderson Fire District (District) Board of Commissioners … (Board) adequately monitor financial activities and ensure the Treasurer maintained appropriate records and reports? … The Board did not adequately monitor financial activities or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67DiNapoli: After-School Provider Misused $194,320 in Public Funds
… for appropriate costs.” SCO has two contracts worth $2.7 million to provide extended school day services for the … for the extended day program; $3,173 for an adult aerobics class; and $2,670 for disc jockey services. DiNapoli’s auditors …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
Albany Leadership Charter High School for Girls Professional Services 2013M283
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013m