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UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… Objective To determine the extent of implementation of the two … Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Report 2017-S-35 ). About the Program … facilities focused on providing same-day surgical care. To help control costs, certain in-network ASCs have contract …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… equipment. The Department oversees nursing homes in the State through its Division of Nursing Homes and Intermediate …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followCity of Long Beach – Budget Review (B20-7-3)
… City officials have not developed or adopted a budget calendar which would have included, among other things, the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/13/city-long-beach-budget-review-b20-7-3Opinion 2002-15
… for the cost of street lighting within a town pursuant to Town Law §64(19) and Highway Law §327 are raised on a … that requires or permits monies for any given purpose to be raised from taxes levied only in the unincorporated … have concluded that a local government may not, pursuant to its home rule powers, exempt properties in that portion of …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsNYC Construction Noise Complaints Soar
… into New York City’s 311 system have more than doubled in recent years, rising from 14,259 in 2010 to 37,806 in 2015. At the same time, the number of after-hours work … into New York Citys 311 system have more than doubled in recent years rising from 14259 in 2010 to 37806 in 2015 …
https://www.osc.ny.gov/press/releases/2017/08/nyc-construction-noise-complaints-soarNew York's 529 College Savings Program Turns 20
… York State Comptroller Thomas P. DiNapoli. He reflected on the tremendous growth of the plan and urged New Yorkers to … to start saving and give a gift that will have lasting meaning. New York’s 529 College Savings Program’s Direct Plan is the largest plan of its kind in the country, our fees are among the lowest in the nation, …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, UnitedHealthcare Insurance Company … To determine the extent of implementation of the four recommendations included in our initial audit report UnitedHealthcare Insurance Company …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… $850 million in property taxes in City Fiscal Year (FY) 2022. Timing its recovery is an open question, however, as … estimated at $172 billion in FY 2021, fell 16.6% in the FY 2022 final assessment roll, the first decline in total office … to a 5.2% decline in overall billable values in FY 2022, the first decline in more than 20 years. Some of the …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicState Comptroller DiNapoli Releases Audits
… of $1,375 and a maximum allowable contract budget, which is calculated by multiplying providers' maximum average daily … did not exceed the maximum contract budget. However, there is a risk that providers can exceed the maximum cost per … Auditors found MTA's New York City Transit unit is not in compliance with the requirements of the Induction …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsUser Access Controls Over Selected System Applications (Follow-Up)
… Objective To assess the extent of implementation of the two … 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through … Campus), and over 80 outpatient clinics and other centers. To facilitate its clinical care, education, research …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followShareholders to Exxon: It's Time to Address Climate Change
… On May 25, at ExxonMobil's annual shareholders' meeting, New York State Comptroller Thomas P. DiNapoli and the Church of England — supported by more than 60 institutional investors — will urge the company to address climate change risk. At the meeting, ExxonMobil's …
https://www.osc.ny.gov/press/releases/2016/05/shareholders-exxon-its-time-address-climate-changeCOVID-19 Pandemic Small Business Recovery Grant Program
… State Development (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) … State on PAUSE” executive order in response to the COVID-19 pandemic. The order included a directive that all … arts and cultural organizations impacted by the COVID-19 pandemic that either did not qualify for federal …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 89-6
… A fine imposed following a conviction in Supreme Court, for a violation of section 190.60 of the Penal Law belongs to the locality and not the State. You ask whether a fine paid into … a conviction under section 190.60 of the Penal Law for Scheme to Defraud in the Second Degree would properly be …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Infrastructure Inspection and Maintenance
… the New York State Canal Corporation’s (Corporation) inspection scheduling procedures ensure that all high- and … structures are periodically inspected and whether inspection results are considered when maintenance activities … in good condition. The Corporation’s Canal Structure Inspection Manual-95 has established inspection requirements …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceComptroller DiNapoli Releases Municipal Audits
… of the Town of Catskill , Flanders Fire District , Plymouth Fire District , Town of Russia and Schuyler … could be made that the board did not authorize. Plymouth Fire District – Controls Over Financial Activity … audits of the Town of Catskill Flanders Fire District Plymouth Fire District Town of Russia and Schuyler County …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0Understanding Your GASB Report – Governmental Accounting Standards Board
… For additional terms and descriptions, refer to the Governmental Accounting Standards Board (GASB) website … used for GASB are the same as the assumptions used in the annual actuarial valuation, including a 5.9% discount … and the Pension Plan’s NPL. Pension Expense Changes in the Net Pension Liability, recognized in the current …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9XIV.14.L Asset Retirement Obligations – XIV. Special Procedures
… pollution remediation that result from other-than-normal operation of a tangible capital asset The cost of a tangible … The occurrence of contamination resulting from normal operation of a tangible capital asset (in the case of … AROs) Placing a tangible capital asset into operation Placing a tangible capital asset into operation and …
https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligationsCapital Planning and Maintenance
… Ogdensburg Bridge and Port Authority (Authority), created in 1961, manages over $73 million in assets comprising five … economic business development through the promotion of buildings and river, road, rail, and air transportation. Each … to begin providing additional service to Myrtle Beach, SC, and Orlando, FL, in November 2016. The Authority is also …
https://www.osc.ny.gov/state-agencies/audits/2016/04/08/capital-planning-and-maintenance