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Cost-Saving Ideas: Managing Your Travel and Conference Expenses
… to document their expenses and follow set guidelines for reimbursement, you can cut costs and mitigate the risk of … audit travel reimbursement claims. Maintain a Travel Policy Your governing board should officially adopt a clear … Guidelines Consider adopting federal lodging, meal, and mileage guidelines as your maximum rates for travel …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan …
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 Eastern Orange Ambulatory Surgery Center
… Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered the period January 1, … Eastern Orange routinely waived Empire Plan members’ required out-of-pocket cost-sharing obligations for services …
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 Hudson Valley Bone and Joint Surgeons, LLP
… and United allowed $1,318 as the reasonable and customary rate for the service. United paid $1,054 (80 percent of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsArchived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … – Establishes uniform requirements for all funds in which tax check-off monies are deposited and requires … (Farrell) / S.5299 (DeFrancisco) – Allows for an increase in the dollar amount the Comptroller is permitted to hold in …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Open Educational Resources (OER) are any teaching, learning, and research materials that are in the public …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOpinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Opinion 2006-2
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Procedural Requirements (procedures … 12 district, the proposed maximum amount of the water improvement to be constructed for the district must be stated … Under article 12-A, the proposed maximum amount of the improvement must be set forth in the notice of hearing (Town …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2DiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… from across the state: Belgium Cold Springs Fire District (Onondaga County), East Greenbush Fire District No. 3 (Rensselaer), Holtsville Fire District (Suffolk), Lake Ronkonkoma Fire District (Suffolk), …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programOpinion 2002-3
… Districts (expansion of activities to include maintenance and operation of recreational facilities) LOCAL LAWS -- … of a public dock district to include maintenance and operation of recreational facilities such as a playground and swimming pool. You ask whether a town board may expand …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Fine Fire District – Board Oversight (2023M-81)
audit, fine, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fine-fire-district-2023-81.pdfSpecial District Threshold Notice
Special District Threshold Notice
https://www.osc.ny.gov/files/local-government/data/pdf/special-district-threshold-notice.pdfLansing Fire District – Investment Program (2023M-62)
audit, lansing, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lansing-fire-district-2023-62a.pdfMarathon Joint Fire District – Investment Program (2023M-76)
audit, marathon, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/marathon-joint-fire-district-2023-76.pdfPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… Budgeted appropriations for 2014 totaled $229,350. Key Findings The Board failed to properly segregate the … to the Board or deposit revenue for hall rentals timely. Key Recommendations Provide appropriate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308Sea Breeze Fire District – Board Oversight (2018M-269)
… ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s … corrective action. … Determine whether the Sea Breeze Fire District District Board provided adequate oversight of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Laurens Fire District – Financial Activities (2021M-43)
… adequate mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Berkshire Fire District - District Operations (2020M-40)
… and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive fixed asset policy to safeguard assets. Ensure AUDs are filed in a timely manner. District officials generally agreed with … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Fly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (Board) did not ensure purchases were made at the best price. District officials could not demonstrate that …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115