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Town of Spencer – Disbursements (2025M-35)
… the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law.Our methodology …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015
New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdfMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… 2015. We did not review the adequacy of the Department’s testing of Medicaid encounter data submissions. The audit … only 10 of 52 Medicaid MCOs had successfully completed testing for the new system, including all four transaction … sets. An additional 21 MCOs had successfully completed testing of at least one of the four transaction sets. The …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-systemVI.3.A Overview – VI. Budgets
… are the movements of authorized budget amounts from one appropriation to another. These transfers are governed by … are the movements of authorized budget amounts from one appropriation to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewMedgar Evers College – Controls Over Bank Accounts
To determine whether the City University of New Yorks CUNY Central Office Central officials adequately assured that all Medgar Evers College MEC bank acc
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsState Agencies Bulletin No. 246
… Union who are currently having a general deduction taken for deduction code 768. Effective Date Advice statements printed for April 11, 2001 OSC Actions OSC will convert all employee … for deduction code 768 through the general deduction panels. Agencies must access all transactions for the Oswego …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/246-conversion-general-deduction-direct-depositTown of Fort Covington - Justice Court Operations (2018M-234)
… liabilities by a combined total of $4,728 as of April 30, 2018. The Justices did not maintain accurate outstanding … Key Recommendations Ensure deposits are made within 72 hours of collection. Prepare monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234DiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… and processes, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The … collection process. These actions should greatly benefit New York taxpayers.” In 1990, Congress created the Medicaid … for Medicaid prescription costs. Since January 1991, New York state has been able to recover a portion of Medicaid …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… Straphangers are waiting longer for the next train to arrive than the Metropolitan Transportation Authority's … (MTA) reported numbers would have them believe, according to an audit released today by New York State Comptroller … performance. Wait assessment measures the train's ability to meet goals for the length of time between trains. "The MTA …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … rebates. Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebate Revenue (2013-S-41) United HealthCare: New York State Health Insurance Program - …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesAccounts Payable Advisory No. 53
… Subject: Guidance regarding purchases from value-added resellers, … Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has … 2 - Purchase Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesCUNY Bulletin No. CU-865
… Purpose: The purpose of this bulletin is to inform CUNY agencies of the new process … Begin Date Hours Number of accrual hours charged on this date Note: To ensure accruals are reported accurately, … The purpose of this bulletin is to inform CUNY agencies of the new process …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-865-reporting-cuny-flsa-compensatory-time-earned-lieu-overtimeState Agencies Bulletin No. 2363.1
… This Bulletin Supersedes Payroll Bulletin 2363 Purpose: The purpose of this bulletin is to provide agencies with information and instructions for … The purpose of this bulletin is to provide agencies with information and instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23631-outreach-and-escheatment-2024-uncashed-nys-payroll-checksDiNapoli: NYC's Finances Benefiting From Better Than Expected Revenues
… New York City balance its $118 billion fiscal year (FY) 2026 budget, according to a report released today by State … to FY 2025 and another $3.1 billion is forecast for FY 2026. The city’s revenue estimates align with collection … funded nearly $2.7 billion in other new needs in FY 2026, much of which went towards discretionary spending …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-nycs-finances-benefiting-better-expected-revenuesNY Received More From Washington Than It Sent Due to Federal Relief
… being spent down, continued to boost New York’s balance of payments with Washington, according to a report issued today by State Comptroller Thomas P. DiNapoli. In Federal Fiscal Year … being spent down continued to boost New Yorks balance of payments with Washington according to a report issued …
https://www.osc.ny.gov/press/releases/2024/04/ny-received-more-washington-it-sent-due-federal-reliefEmpire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited … Interest New York State Health Insurance Program: United HealthCare: Payments for Fraudulent and Improper Claims … Submitted by Davis Ethical Pharmacy (2012-S-10) United HealthCare: New York State Health Insurance Program Payments …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueDiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… securities industry profits of $25.8 billion were a 55.8% drop from the previous year, but they were on par with … due to the higher cost of credit and a significant fall off in debt and equity issuances and mergers and … took place as profits soared in 2021. The industry fared better than most during the pandemic, losing just 1.6% or …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022United HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueNorth Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
… purchases made during fiscal years 2019-20, 2020-21 and 2021-22. Officials were unable to provide an explanation … District officials agreed with our recommendations and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/23/north-rose-wolcott-central-school-district-smart-schools-bond-act