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United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… January 1, 2011 through October 31, 2015. Background The New York State Health Insurance Program (NYSHIP) provides health … a statistical projection of the sample overpayments to the population of LI Bone and Joint’s claims, we determined …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… The Town of Perinton and the Fairport Central School District may not be equitably compensated for the loss of …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesState Comptroller DiNapoli Releases Audits
… million active and retired state, local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Elliott Auerbach to Oversee Local Government Division
… comptroller for the Division of Local Government and School Accountability. Auerbach will head the division … for monitoring the finances of local governments and school districts. He will manage auditing and budget reviews, …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-announces-elliott-auerbach-oversee-local-government-divisionOrleans County – Department of Social Services (2012M-222)
… processes Supplemental Nutrition Assistance Program (SNAP) applications accurately and in a timely manner. … duplicate payments. Ensure that the process for obtaining SNAP application/recertification documentation is consistent …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Opinion 90-57
… and (2) whether the board of fire commissioners of a fire district must obtain voter approval before making payments … departments or fire companies located in a fire protection district of such political subdivision, there shall be a … subdivision" means a county, city, town, village or fire district (see General Municipal Law, §216[1],[2]; Volunteer …
https://www.osc.ny.gov/legal-opinions/opinion-90-57Opinion 97-19
… to protect municipal funds by not issuing checks to pay claims which have already been approved by the auditing …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96-19
… This opinion represents the views of the Office of the State … Law, article 5-G, enter into a municipal cooperation agreement to jointly acquire real property and construct a … activity, project or undertaking or the financing thereof is, by any other general or special law, subject to a public …
https://www.osc.ny.gov/legal-opinions/opinion-96-19Opinion 88-22
… may: " ... employ such persons and expend such amount of money as may be necessary for the proper maintenance of such …
https://www.osc.ny.gov/legal-opinions/opinion-88-22Schuyler Lake Fire District – Financial Activities (2022M-191)
audit, fire district, schuyler lake
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/schuyler-lake-fire-district-2022-191.pdfWest Webster Fire District – Financial Management (2023M-23)
audit, west webster, fire district
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/west-webster-fire-district-2023-23.pdfBellevue Fire District #9 – Procurement (2018M-5)
Bellevue Fire District #9 – Procurement (2018M-5)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-fire-2018-bellevue-district-9.pdfMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… of our audit was to evaluate internal controls over the District’s financial operations for the period January 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate from …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Grahamsville Fire District – Internal Controls Over Financial Operations (2013M-117)
… 2012, to March 14, 2013. Background The Grahamsville Fire District is a district corporation of the State, distinct and separate from … of five elected members and is responsible for the District’s overall financial management. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/grahamsville-fire-district-internal-controls-over-financial-operationsBloomingburg Joint Fire District – Internal Controls Over Financial Operations (2013M-42)
… Board ensured that disbursements were made for authorized District expenditures. Background The Bloomingburg Joint Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/bloomingburg-joint-fire-district-internal-controls-over-financialWallace Fire District – Board Oversight (2024M-126)
… pdf] Audit Objective Determine whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided … corrective action. … Determine whether the Wallace Fire District District Board of Fire Commissioners Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Comptroller DiNapoli and Orange County District Attorney Hoovler Announce Guilty Plea in Bethel Tax Collector Pension Fraud Case
… had resigned her public office and retired in August 2020. At the time that she pleaded guilty, Gabriel admitted having … overseeing the collection of revenue for the town while at the same time she regularly filed false statements with … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-and-orange-county-district-attorney-hoovler-announce-guilty-plea-bethelTown and County Special Districts and Town Improvements
… to issue debt to finance the establishment, extension of or increase in the maximum amount to be expended for a … However, if debt is being issued, a certified copy of the notice of hearing for the low-cost district must be sent to … calculate future average estimated cost thresholds. 2025 Special District Average Estimated Cost Thresholds …
https://www.osc.ny.gov/local-government/required-reporting/town-and-county-special-districts-and-town-improvementsState Comptroller DiNapoli Releases Municipal Audits
… – Claims Processing (Dutchess County) Auditors reviewed 70 check disbursements and corresponding claims totaling … supporting documentation. These claims were for purchases at a local delicatessen and a repair shop and two credit card … discussed with town officials, water customers were billed at the correct rates and the payments were properly …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-audits