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United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit … who agree to accept payments, at rates established by United, to furnish medical services to Empire Plan … the claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following statements today regarding the proposed settlement of their derivative lawsuit against the directors of The Boeing Company. State Comptroller DiNapoli, as trustee …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless … 2013 through May 30, 2017. Background Governed by a “right to shelter” mandate, New York City (City) provides temporary emergency shelter to every eligible person who requests services. DHS is …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… make purchases, prepare checks, sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data … was arrested in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former … process. School officials disagreed with certain aspects of our findings but indicated they initiated corrective …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollOversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followAid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program
This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdf30% New York State Initiative
… whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food … money or other resources. 1 Providing meals for students is a strategy to reduce food insecurity, support learning, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… portfolio, including ExxonMobil Corp., AES Corp. and Duke Energy Corp. Letters were sent to: Phillips 66 Co. Xcel Energy Inc. Valero Energy Corp. Martin Marietta Materials … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsLicensing and Monitoring of Proprietary Schools
… the State Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that … and utilizing its database to look for warning flags of future closings. The audit covers the period January 1, … proprietary schools provide training in a broad range of disciplines, such as business, computer/information …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 2024-1
… and a review of public records, we understand the City is slated to receive $12.8 million in funding derived from … granted to the City is the precise amount required for the City to repay the amount borrowed from EFC under its … planning, design, and replacement of lead service lines. 26 Any project funded under this appropriation involving the …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Freeport Union Free School District – Financial Management (2024M-49)
… the Freeport Union Free School District’s (District) Board of Education (Board) and District officials properly managed … for fiscal years 2019-20 through 2022-23. However, none of the appropriated fund balance or reserves were used. The Board and District officials’ consistent practice of appropriating fund balance that is not needed circumvents …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Controls and Management of the Unemployment Insurance System
… 202.8 – New York State on PAUSE – directed the temporary closure of all non-essential businesses statewide to mitigate … have been made so they are paid from the proper funding source and overpayments are recovered, as warranted. …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemCentral Office – Controls Over Bank Accounts
… Purpose To determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that … 13, 2016. Background CUNY is the public university system of New York City, and the largest urban university in the … To determine whether officials of the City University of New Yorks Central Office adequately …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsCity of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter … City of Lockport Budget Review B18110 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Problem Gambling Treatment Program
… and referrals. As of September 2018, individuals who call the HOPEline for problem gambling treatment are referred …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… free vaccines to eligible children younger than 19 years of age whose parents or guardians may not be able to afford … their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for implementation of the VFC Program. The CDC purchases vaccines from drug …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… To determine whether UnitedHealthcare overpaid for out-of-network anesthesia services provided at Ambulatory Surgery … Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), provides health insurance … The Empire Plan provides its members with four types of health insurance coverage: medical/surgical, hospital, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryOversight and Collection of Snowmobile Registration Fees
… Purpose To determine whether the Department of Motor Vehicles (Department) is appropriately collecting … Fund (Trail Fund), which is overseen by the Office of Parks, Recreation and Historic Preservation (Parks). The … and other services for the more than 10,000 miles of public snowmobile trails in New York State. Members of …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/oversight-and-collection-snowmobile-registration-feesMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… Purpose To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate … through October 1, 2014. Background With the enactment of the federal Patient Protection and Affordable Care Act in … To determine if the Department of Healths New York State of Health system has adequate …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthProperty Tax Freeze Credit
… of our examination was to determine whether the Property Tax Freeze Credit (PTF Credit) payments approved by the … were appropriate and complied with New York State Tax Law. Background The PTF Credit is intended to reimburse … on their primary residences.To receive the PTF Credit for tax year 2015, homeowners must receive the STAR property tax …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-credit