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United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in Long … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider located in … To determine whether Long Island Laparoscopic Surgery PLLC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan … claim. Our audit focused on claims submitted to United by Hudson Valley Bone and Joint Surgeons, LLP (Hudson Valley), a non-participating provider that has two … To determine whether Hudson Valley Bone and Joint Surgeons LLP waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpCost-Saving Ideas: Managing Your Travel and Conference Expenses
… travelers to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate … The local government may link its mileage rate to IRS reimbursement rates for miles traveled. See the IRS … transportation costs such as tolls, parking and rental car costs A certification statement signed by the employee to …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Comptroller DiNapoli Releases Audits
… including career advising, tutoring, and personal counseling, throughout students’ enrollment. During the Fall … supported transactions and lack of support that some counseling services to students were actually provided. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… Fiscal Stress Monitoring System (FSMS) scores. “The number of local governments designated in fiscal stress, … “moderate fiscal stress,” along with the towns of Massena (St. Lawrence) and Yates (Orleans) and the villages of … score declined in FYE 2024, dropping from 264 in 2023 to 240. However, that number is nearly double what it was 10 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresLaGrange Fire District – Board Oversight (2014M-127)
… disbursements and did not adopt a travel policy. District financials records were not audited, as required by law, for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Bohemia Fire District – Purchasing and Employee Overtime Costs (2017M-158)
… was to examine the District’s purchasing procedures and employee overtime for the period January 1, 2015 through … Bohemia Fire District Purchasing and Employee Overtime Costs 2017M158 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/03/bohemia-fire-district-purchasing-and-employee-overtime-costs-2017m-158Opinion 94-26
… taxes within the area of the town within the village. Article 19-A of the General Municipal Law (§980 et seq.; L … to permissive referendum, to provide for the provisions of article 19-A to be applicable to the establishment or … improvement districts in the municipality. For purposes of article 19-A, the term municipality is defined to mean a …
https://www.osc.ny.gov/legal-opinions/opinion-94-26Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… Audit Responses and Corrective Audit Plans The Office of the State Comptroller’s (OSC) audits … an OSC Audit Report: Audit Responses and Corrective Action Plans [pdf] . Written Response to the Draft Audit Report Your … response within the required timeframe. Corrective Action Plans A CAP should be filed with OSC if your audit report …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansFranklin-Treadwell Fire District – Disbursements (2021M-16)
… adequate mitigating controls. The Treasurer processed 55 electronic transfers and 10 cash withdrawals totaling … segregation of duties. Establish written procedures over electronic transfers to ensure no one person can both initiate and approve electronic transfers. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Bay Shore Fire District – Time and Attendance Records (2017M-264)
… respective supervisors and the District Manager before payroll processing. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/09/bay-shore-fire-district-time-and-attendance-records-2017m-264Opinion 2000-18
… of joint fire districts is governed by article 11-A of the Town Law (§189-a et seq.; compare L 1938, ch 595, repealed L … T. Haefeli, Esq., Village Attorney Village of Westhampton Beach David J. Gilmartin, Jr., Esq., Town Attorney Town of … a nonforfeitable right to a service award for different classes of volunteer firefighters. 2 As previously discussed, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18Islip Fire District – Capital Assets (2020M-3)
Determine whether District officials maintain and monitor accurate inventory records to safeguard District assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islip-2020-3.pdfOpinion 92-23
… in the opinion. IMPROVEMENT DISTRICTS -- Commissioners (lease of property not required for the purposes of district) REAL PROPERTY -- Leases (authority to enter into lease permitting the affixing of antennae to water storage … commissioners to permit a mobile communications company to lease property owned by the water district for the conduct of …
https://www.osc.ny.gov/legal-opinions/opinion-92-23State Contract and Payment Actions in October
… on Open Book. Major Contracts Approved Office of Addiction Services and Supports $9.8 million to Odyssey House Inc. for the Community Residences Program. $5.2 million to Fairview Recovery Services Inc. for major maintenance at the Office of …
https://www.osc.ny.gov/press/releases/2020/11/state-contract-and-payment-actions-octoberCopiague Fire District – Credit Card Purchases (2019M-98)
… did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the District’s travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Truxton Fire District – Board Oversight (2022M-123)
… Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities. Key Findings The Board did not provide adequate oversight of District … Determine whether the Truxton Fire District District Board of Fire Commissioners Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
Plattekill 1 Fire District Internal Controls Over Financial Operations 2014M282
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operations