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UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is an outpatient drug (other than a vaccine) that is usually administered by a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… to 46 percent since 2019, the number of villages that do not file their required AFR has grown from six in 2019 to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2The Concerning Growth of Hate Crime in New York State
… Introduction New York State has seen a concerning surge in reported hate … with the number of incidents increasing by 12.7 percent in 2023 alone. As the number of hate crimes has grown, these … erode the fabric of societal cohesion and inclusivity. 2 New York State’s Hate Crimes Act of 2000 was intended “to …
https://www.osc.ny.gov/reports/concerning-growth-hate-crime-new-york-stateDiNapoli & Schneiderman Announce Sentencing of Former MET Council Insurance Broker
… Council and agreed to a judgment against him in the amount of $956,000 in favor of Met Council. The joint investigation … and Herb Friedman, Met Council's former chief financial officer. In 1993, William Rapfogel took over as the head of … or the Comptroller’s Office at 1-888-672-4555; file a complaint online at [email protected]; or mail a …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-schneiderman-announce-sentencing-former-met-council-insurance-brokerDivision of Housing and Community Renewal Bulletin No. DH-110
… (Rent Regulations Services Unit) only. In October 2020, we are unable to use increment 2010 to represent job rate as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-110-october-2020-district-council-37-dc-37-rent-regulationGreece Central School District – Procurement of Professional Services (2024M-129)
… 30, 2024: Officials did not seek or provide documentation to support the competition process for 33 professional … 2006 without seeking competition. Officials did not adhere to the District’s written policies and procedures. For …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mDivision of Housing and Community Renewal Bulletin No. DH-138
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal … The purpose of this bulletin is to provide the Division of Housing and Community Renewal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-138-district-council-37-dc37-local-1359-fy-2025-2026Roosevelt Fire District – Length of Service Award Program (2025M-40)
… whether the Roosevelt Fire District (District) Board of Fire Commissioners (Board) properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agencys IDAs progress …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and … policy requirements and conduct a thorough audit of all claims prior to approval for payment. Town officials … Determine whether the Town of Pound Ridge Town Board Board procured goods and services …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Town’s AFR. As of December 31, 2023, the Town had six bank accounts with combined cash balances totaling $784,762. … discrepancies between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Division of Housing and Community Renewal Bulletin No. DH-144
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-144-october-2025-district-council-37-dc-37-performanceTown of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Hempstead Local Development … approving projects. The audit included one recommendation to help the Board and officials properly approve and monitor … and Corporate Administrator are responsible for day-to-day operations including the annual monitoring procedures. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followDivision of Housing and Community Renewal Bulletin No. DH-145
… October LLS payment cycle at the time of appointment to a lower graded position. Refer to OSC Actions – Automatic … was equal to or greater than the Job Rate of the lower graded position, and whose salary upon application of … is entitled to the job rate credit for service in the lower grade. The increment code of an employee who received …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-145-october-2025-district-council-37-dc-37-rent-regulationTown of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … balance totaled $971,000 as of December 31, 2024. Audit Summary District officials did not establish or adopt …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… and reports? Audit Period January 1, 2024 – January 31, 2025 We extended our audit period back to December 31, 2018 … highway and fire protection) totaled $2,119,755. Audit Summary The former Supervisor, who resigned in October 2024, … financial reports (including budget-to-actual, balance sheet and reconciled cash balance reports) to the Board. The …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Division of Housing and Community Renewal Bulletin No. DH-103
… rating date; and Did not receive a performance advance in April 2019. Promotion Recalculation Employees who would have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationSpencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… through January 31, 2015. Background The Spencer Volunteer Fire Company is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The Company, which provides fire protection for the Village and the Town of Spencer, is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsSeaford Fire District – Length of Service Award Program (2014M-319)
… year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State General … the records maintained for activities performed under the point system were accurate and complete. Key Recommendations Review and amend the District’s point system to ensure it is consistent with GML. Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Division of Housing and Community Renewal Bulletin No. DH-102
… Military Leave. Note: If an employee first meets the five year continuous service at Job Rate criteria in October 2019, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-102-october-2019-district-council-37-dc-37-rent-regulation