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New York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… Program (NYSHIP) was established under Article XI of the New York State Civil Service Law (Law) for the purpose of providing health insurance benefits to State government … their dependents. The Law also allows for the inclusion of other public employees in New York, including those of …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and retired State, participating local government, and school district employees and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… Background The New York State Health Insurance Program (NYSHIP) provides health coverage to active and retired State, …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… these programs is based on fixed fees. During the 2018-19 school year, QCP served 147 preschool students in the SED …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manualCity of Dunkirk – Budget Review (B24-1-10)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an … deficits in the general fund, water fund, sewer fund and capital projects fund existing at the close of its 2024 … and boardwalk funds which will further negatively impact the City’s overall financial condition and exacerbate …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Positive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Positive Beginnings Inc Positive Beginnings on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments SED
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualCaucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, Stewardship, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, Stewardship, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic …
https://www.osc.ny.gov/reports/caucus2025UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… for Physician-Administered Drugs (Report 2021-S-32 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… Steven G. James today announced that Patricia Chatley, 61, of Nunda, New York, pleaded guilty to stealing more than … system from fraud.” Williams said, “Concealing the death of a family member for personal financial gain is beyond … mother worked for the Livingston County Department of Social Services and retired in 1994. Upon her retirement, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionImplementation of the Dignity for All Students Act (2016-S-28) 90-Day Response
We evaluated the steps the State Education Department has taken to ensure that school district policies and practices comply with the Dignity for All...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s28-response.pdfFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
Determine whether Frankfort-Schuyler Central School District (District) officials maintained appropriate information technology (IT) asset inventory records and established adequate controls over network user accounts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-schuyler-central-school-district-2002-151.pdfCompliance With the Safe Schools Against Violence in Education Act (2013-S-71)
To determine whether school districts outside of New York City are properly and accurately reporting statistics on crime and incidents to the State Education
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s71.pdfMaintenance and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90), 90-Day Response
To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children’s Residence (Mountain Lake) to the State Education Departme
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-09s90-response.pdfOversight of Smart Schools Bond Act Funds (2019-S-13)
To determine whether the State Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have...
https://www.osc.ny.gov/files/state-agencies/audits/19s13/pdf/sga-2020-19s13.pdfDiNapoli Releases Sunset Park Economic Snapshot
… “Comptroller DiNapoli’s report confirms what many of us have known for a while, that private sector jobs in Sunset … of the Greater Sunset Park Area http://www.osc.state.ny.us/osdc/rpt5-2017.pdf … The population the number of jobs and …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-sunset-park-economic-snapshotConflicts of Interest of Municipal Officers and Employees
… heard of the phrase “conflict of interest.” The phrase can apply in a variety of situations which all have one thing … and you do not have any of the powers or duties that could cause the interest to be prohibited, or if one of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… itemized receipts. Ten checks totaling $5,100 were written for petty cash use. The check amounts ranged from $300 to … Maintain records, supporting documentation and ledgers for all receipts and disbursements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWindham-Ashland-Jewett Central School District - Claims Audit Process (2019M-242)
… audited and approved prior to payment. Key Findings The Board, District officials and the claims auditor could … documentation before approving them for payment. Conduct a thorough and deliberate audit of each claim before … payment to ensure it is accurate, for valid purposes and in compliance with required statutes and policies. District …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/20/windham-ashland-jewett-central-school-district-claims-audit-process-2019mSauquoit Valley Central School District - Procurement (2019M-228)
… was sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did not: Seek competition for seven professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228