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UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82), 90-Day Response
To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were not distinct and independent from other se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s82-response.pdfUnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82)
To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were not distinct and independent from other se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s82.pdfMedicaid Program - Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (2013-S-59), 90-Day Response
To determine whether the Department of Health paid pharmacy providers for controlled substances in compliance with the New York State Controlled Substances Act
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s59-response.pdfMedicaid Program - Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits (2013-S-59)
To determine whether the Department of Health paid pharmacy providers for controlled substances in compliance with the New York State Controlled Substances Act
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s59.pdfCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfVital Signs: Health Care Employment Gains Across New York State
With over 1.2 million jobs and nearly $71 billion in wages, the health care sector is a key driver of New York’s economic growth.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-health-care-2018.pdfAC2686 - Report of Abandoned Property
A detailed list of the funds that you’re transferring. Complete each field with accurate data, which increases the likelihood of locating each claimant’s prope
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/ac2686.pdfAudit of the State Financial Aid Program at Wagner College (2015-T-3)
To determine whether Wagner College (Wagner) officials complied with the State Education Law and the Commissioner of Education’s Rules and Regulations when cert
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t3.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60), 90-Day Response
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60-response.pdfThe Association of Neurologically Impaired Brain Injured Children, Inc. - Compliance With the Consolidated Fiscal Reporting and Claiming Manual (2013-S-60)
To determine whether the costs claimed by the Association for Neurologically Impaired Brain Injured Children, Inc. were valid and consistent with contract terms
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s60.pdfNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-suffolk.pdfExamination of Unemployment Insurance Willful Overpayments
The objective of our examination was to determine whether NYDOL properly assessed penalties in accordance with Federal and State law for unemployment insurance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-09-25.pdfCity of Mechanicville – Procurement (2025M-60)
Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and good business practices?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/mechanicville-city-2025-60.pdfSecuring Local Government Deposits and Temporary Investments
State law requires that all deposits and investments with banks or trust companies (e.g., checking accounts, time deposit accounts, certificates of deposit, etc
https://www.osc.ny.gov/files/local-government/publications/pdf/securingdeposits.pdfLegislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)
… the Legislative and Executive Retirement Plan provided by Section 80-a of the New York State Retirement and Social … service and your final average salary (FAS). Under Section 80-a, your FAS calculation is the average of the … Article 19 (RSSL). Other Retirement Benefits Career Plan (Section 75-f) With 40 or more years of service, you could be …
https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… and the projects that receive tax breaks with new reforms now signed into law. “These measures build upon many of the … and the projects that receive tax breaks with new reforms now signed into law …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Understanding Your GASB Report – Governmental Accounting Standards Board
… refer to the Governmental Accounting Standards Board (GASB) website . Deferred Inflows An acquisition of net assets … effect on net position, like assets. Discount Rate Per GASB Statement No. 67, a blended or single rate (expressed as … municipal bonds. The assumptions used for GASB are the same as the assumptions used in the annual …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… prior authorization, and approved providers can only bill for mileage once for the group. The investigation … fraudulently billed the Medicaid program by claiming payment for purported individual rides which were actually … County Court. He was charged with grand larceny, health care fraud and money laundering. Shook also appeared before …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 88-5
… in the opinion. INSURANCE -- Health Insurance (authority to cover retired employees); (retirees reduction of benefits) … town may provide health insurance coverage at town expense to retired officers or employees, or a group of retired … A town has power under an established health plan to reduce benefits for retirees and for persons eligible to …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-14
… or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section 986(1) entitles … envelopes with their tax payments (see also 28 Opns St Comp, 1972, p 167). There have been no amendments to … for services provided to taxpayers (see e.g., 1983 Opns St Comp No. 83-220, p 300; 33 Opns St Comp, 1977, p 62; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-89-14