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United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan … claim. Our audit focused on claims submitted to United by Long Island Laparoscopic Surgery, PLLC (Long Island Laparoscopic), a non-participating provider … 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-surgeryNew Yorkers in Need: The Housing Insecurity Crisis
… Message from the Comptroller Having safe and adequate housing is one of the most essential necessities in our society. Beyond providing shelter, our homes are … or even hazardous conditions. The consequences of this housing insecurity are wide-ranging, with economic, social, …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… local sales tax growth statewide. Still, the city’s growth rate fell from a 4.8 percent growth rate for the same period in 2014. The Capital District had … had an increase of 8.4 percent, which was due in part to a rate change. Hamilton and Washington counties also saw …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015Review of the Enacted Budget: State Fiscal Year 2021-22
… community-based services related to the Medicaid matching rate; and $353 million for broadband investment. Funding was … tax years 2021 through 2027; in 2028 and thereafter, the rate will revert to 8.82 percent. The new tax rates, combined … the utility provider. The program expires on September 30, 2025. The Budget provides $600 million to the Homeownership …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22DiNapoli Report Identifies Trends in Causes of Subway Delays
… Subway on-time performance (OTP) last year and in the first half of 2025 remained better than in 2019, but the causes of delays have changed as riders have returned. The Metropolitan … (MTA) has an opportunity to further improve performance and reduce troubling delays by targeting the main issues …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-report-identifies-trends-causes-subway-delaysPlainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… PlainviewOld Bethpage Central School District Retiree Health Insurance 2018M148 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceSmithtown Central School District – Capital Projects (2016M-202)
… project administrator to submit periodic reports that show actual revenues and expenditures over the life of each …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Byron-Bergen Central School District - Procurement (2018M-157)
… ByronBergen Central School District Procurement 2018M157 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/byron-bergen-central-school-district-procurement-2018m-157DiNapoli: Brooklyn Leads NYC’s Economic Recovery
… signs of recovery that outpace the rest of New York City and point to a strong rebound for the city’s most populous … “The pandemic halted Brooklyn’s booming economy in 2020 and exacerbated some existing inequities,” DiNapoli said. “As … issues, like housing affordability, child poverty and food insecurity.” “New York City is coming back, and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-brooklyn-leads-nycs-economic-recoveryStay Informed – En-Con Police Officers Plan
… to retire. Subscribe to our blog, New York Retirement News , where you’ll find tools to help you understand your benefits, as well as important retirement news. Like us on Facebook and follow us on Twitter for quick … updates on a variety of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and …
https://www.osc.ny.gov/retirement/publications/1822/stay-informedIV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… transfers from a fund receiving revenues to a fund through which disbursements will be or have already … are closely monitored and reported on by OSC and, pursuant to statutes, in most cases the transfers are transacted on … by OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersHunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
Determine whether Hunter-Tannersville Central School District (District) officials adequately managed and monitored nonstudent network user accounts and developed a comprehensive written information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hunter-tannersville-central-school-district-2022-125.pdfState Agencies Bulletin No. 1916
… Statewide Financial System chart field: SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget … For Employees in Payroll Pool Code 50101 SFS Business Unit Dept. Value Program Value Fund Value Object Code Budget … in All Other Payroll Pool Codes SFS Business Unit Dept. Value Program Value Fund Value Object Code Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentLaFayette Central School District - Fixed Assets (2018M-073)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The District did not have a comprehensive policy for identifying and recording fixed assets. Eighteen fixed … a comprehensive policy that establishes threshold amounts for controlling inventory and procedures for maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Cohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfPutnam Valley Central School District – Financial Condition (2016M-135)
… February 10, 2016. Background The Putnam Valley Central School District is located in the Town of Putnam Valley in … Putnam Valley Central School District Financial Condition 2016M135 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Hempstead Union Free School District – Management of District Resources (2014M-253)
Hempstead Union Free School District Management of District Resources 2014M253
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mXV.11 Journal/Revenue Transfers – XV. End of Year
… To facilitate OSC review of General Ledger Journal Entries and AP Journal Vouchers prior to the end of the fiscal year, … by the date identified in the Office of Operations Events and Deadlines Calendar . Submission of a transaction after … All journal/revenue transfers should have obligation and accounting dates that are no later than March 31. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersMarion Central School District – Tuition Reimbursements (2016M-11)
… written employment separation process procedures do not contain steps to verify that employees have fulfilled any …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Opinion 98-4
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … of duties in connection with correction of errors) COUNTY AUDITOR -- Powers and Duties (delegation to of duties in connection with correction of errors) COUNTY COMPTROLLER -- Powers and Duties (delegation to of …
https://www.osc.ny.gov/legal-opinions/opinion-98-4