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Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … additional payments for special items that are not covered by the standard fee schedules. Many of Empire’s agreements … above the amount Empire should have paid for the items in question. For one hospital, Empire paid $68,382 for three …
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)
… budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” … and capital projects fund existing at the close of its 2024 fiscal year. During the effective period of the Act, the … in 2022 and officials are also projecting deficits in 2024. The 2025 proposed budget includes a planned deficit in …
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)
… of implementation of the eight recommendations included in our initial audit report, UnitedHealthcare Insurance … a vaccine) that is administered by a health care provider in a physician’s office or other outpatient clinical setting. … through December 2021. We identified over $5.5 million in actual and potential overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … through their Cyber Incident Response Team (CIRT) is achieving the desired outcomes or is targeting the … attacks and incidents of compromised accounts. Although it is responding to incidents, CIRT has not made enough …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesKing Center Charter School - Information Technology (2018M-61)
… or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Syracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… from a limited group of four vendors that were affiliated with one another. The required number of quotes was not … reconciliation of the School’s student information system with billings, which should identify any moneys that the … (under-billings). Key Recommendations Ensure that, when multiple quotes are obtained, they are from companies that …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andBuffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfComptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… District Attorney Alvin L. Bragg Jr. today announced the guilty plea of CINDY TAPPE, 57, for orchestrating an … University (“NYU”) programs. TAPPE used her position as the Director of Finance and Administration for NYU’s … September 2018, an NYU program director confronted TAPPE about the payments being made to the MWBE subcontractors. In …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… Purpose of Audit The purpose of our audit was to examine the School’s relationship with its …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Fiscal Stress in School Districts Common Themes for School Year 2016-17
Fiscal Stress in School Districts Common Themes for School Year 2016-17
https://www.osc.ny.gov/files/local-government/publications/pdf/common-themes-for-school-year-2016-17.pdfFiscal Stress in School Districts Common Themes for School Year 2017-18
Fiscal Stress in School Districts Common Themes for School Year 2017-18
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2017-18.pdfNew Roots Charter School - Lunch Operations (2019M-73)
Determine whether School officials provided school meals in a cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/new-roots-charter-73.pdfAlbany Community Charter School - Resident Tuition Billing (2019M-138)
Determine whether School officials completely and accurately billed resident school districts.
https://www.osc.ny.gov/files/local-government/audits/pdf/albany-comm-charter-2019-138.pdfEvergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… audit was to review the School’s fingerprinting practices for the period July 1, 2014 through March 31, 2016. … an eight-member Board of Trustees. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $5.7 … Establish a fingerprinting policy including procedures for new employees, emergency and conditional hires and …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractorManagement of General School Funds (Follow-Up)
… School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required … The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-followSafe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1
… [read complete report - pdf] Audit Objective Determine whether 17 school … schools (collectively referred to as schools in this report) used their financial resources to develop, adopt, … plans to school officials and SED confidentially. 2 1 For one school, we only reviewed the 2018-19 district-wide …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1Amani Public Charter School – Purchasing and Claims Approval (2025M-11)
… not: Use competition for 18 purchases totaling $543,474 out of a sample of 21 (86 percent) totaling $763,413 required … any of the 35 charges tested, totaling $9,126.Also 28 out of 35 charges (80 percent) totaling $7,627, were not … not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling $93,865 (96 percent), as required …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/amani-public-charter-school-purchasing-and-claims-approval-2025m-11State Contract and Payment Actions in February
… system replacement at the Capital District Psychiatric Center in Albany County. Office of General Services – …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… Purpose of Audit The purpose of our audit was to examine the student … two parent representatives. The School’s operating expenses for the 2011-12 fiscal year were approximately $2.7 million. These expenses were funded with revenues of approximately $3.4 million derived from billing …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174