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UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… modifier code 59 that were not distinct and independent from other services provided on the same day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New … performed a procedure that was distinct or independent from another procedure that was performed on the same day for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Riverhead Central School District – Financial Operations (2025M-64)
… receive complete and accurate financial information in a timely manner to enable them to monitor financial … reports to the Board. The District had $167.7 million in general fund expenditures for the 2022-23 fiscal year. … provide the Board with complete and accurate information in a timely manner to enable them to monitor the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Susan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… estate taxes. According to a lease agreement, Wagner was only responsible for the payment of real estate taxes above …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… For example, CVS Caremark audits sometimes reviewed only a minimal number of Empire Plan claims and expanded …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Agricultural Activity Brings $37.6 Billion Into New York’s Economy
… milk and other dairy production, as well as wine, apples, maple syrup and other products. “New York’s economy is still fueled by agricultural activity and the production … products and the unmistakable conclusion that agriculture is a cornerstone of our rural economy both upstate and on …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-agricultural-activity-brings-376-billion-new-yorks-economyHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in Johnson City … disabilities, ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costThese Our Treasures, Inc. – Compliance With the Reimbursable Cost Manual
… primarily on expenses claimed on TOTS’ CFR for the fiscal year ended June 30, 2017 and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2016. About the Program TOTS is … monetary grants from public sources. During the 2016-17 school year, TOTS served approximately 68 preschool students …
https://www.osc.ny.gov/state-agencies/audits/2021/12/08/these-our-treasures-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… structures are inspected timely. Department of Health (DOH): Multiple Same-Day Procedures on Ambulatory … students who were not properly matriculated. Office of Mental Health (OMH): Assertive Community Treatment (ACT) … and support services to individuals diagnosed with severe mental illness whose needs have not been well met by more …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Thomas P. DiNapoli, Columbia County District Attorney Paul Czajka, and the New York State Police today announced the guilty plea of … act with honesty and integrity. I thank District Attorney Paul Czajka and the New York State Police for their … Thomas P DiNapoli Columbia County District Attorney Paul Czajka and the New York State Police today announced the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program Arc-JSLC is a not-for-profit special education provider located in Watertown …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualDiNapoli: April Sales Tax Collections Decline Over 24 Percent After COVID-19 Shutdown
… strong, March sales tax collections had already begun to show the impact of the COVID-19 shutdown–a decrease of 3.7 … with the largest declines downstate. The April figures show shrinking revenues for local governments throughout the … hurt household finances, and the April sales tax figures show how deep it is cutting into municipal finances,” …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-april-sales-tax-collections-decline-over-24-percent-after-covid-19-shutdownDiNapoli: Trouble Ahead for Local Governments and Schools
… financial assistance to help states and local governments weather difficult times. Between 2008 and 2010, in response … yet determined if this aid will be paid to municipalities at a later date. While property taxes provide revenue … Pandemic Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOversight of Private Career Schools
… (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers the period … Bureau to oversee and monitor non-degree granting private career schools in New York State. The intent of these career schools is to provide graduates with technical and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… or the people who work those jobs. Businesses report full-time, part-time and seasonal employment figures based on persons on the … to the labor force, or underutilized (involuntary part-time), comprised a larger share (5.3 percent) of the New York …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksOpinion 94-19
… to a substantially level or declining debt service payment schedule. The bonds in question, however, were issued …
https://www.osc.ny.gov/legal-opinions/opinion-94-19Opinion 88-41
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Plan paints a challenging picture for the state that will only grow more problematic with the incoming federal cuts … that level throughout the Financial Plan period, with the only change being shifts from the informal “economic …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029DiNapoli: North Shore Leads Staten Island's Growth
… their unique flavors and entrepreneurial spirit. They not only contribute jobs and revenue but also weave a tapestry of …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growth