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Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… or analytical procedures Excessive voids or credits New vendors, especially if payment goes to a post office (PO) …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsDiNapoli Releases Analysis of Enacted State Budget
… at the federal level, paired with potential Congressional action, may mean that in the upcoming months New York will … (SY) basis, an increase of $209 million (0.6%) over the Executive Budget and $1.7 billion (4.9%) over SY 2025. The … acceleration in inflation, triggered in part by the impact of tariffs on prices, may affect state sales tax …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-releases-analysis-enacted-state-budgetUnitedHealthcare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up) (2017-F-6)
To determine the implementation status of 2 recommendations made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f6.pdfDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… The New York Daily News published an op-ed from New York State Comptroller Thomas P. DiNapoli today. The full op-ed is below: Diagnosing Team Cuomo’s nursing home … left DOH without critical resources and underequipped to deal with events such as the pandemic. Early in the pandemic, …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performancePre-Audit - State Insurance Fund
… – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller; repealer. Memo Bill Text Status … Relates …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-0State Agencies Bulletin No. 267
… a decrease in the supplemental wage flat withholding rate from 28% to 27.5%. Affected Employees Any employee who … a decrease in the supplemental wage flat withholding rate from 28 to 275 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/267-supplemental-wage-flat-withholding-rate-decreaseLead Poisoning Prevention Program
… and behavioral problems, kidney damage, and even death. In New York State, the Department of Health (Department) is … health departments (LHDs). LHDs follow Department guidance in creating programs to address lead-poisoning prevention … frequently for cause. Key Findings While we found that, in general, the LHDs are providing required Program services …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programSelected Aspects of Subway Station Safety
… New York City Transit - Division of Station Environment and Operations has taken appropriate steps to make all of its … an average of 5.65 million passengers per day. Maintaining safety and cleanliness for the daily riders who use its 469 … identified by Station Supervisors during required station inspections within three days before and after our site …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyReducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Medicaid the secondary. As a secondary payer, rather than pay for the medical service itself, Medicaid can pay a recipient’s Medicare premiums, deductibles, and … effective July 2023 and complete the renewals by December 2025. The objective of our initial audit, issued on September …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, Physical and Financial … Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followVillage of Nassau – Budgeting (2018M-3)
… is located in the Town of Nassau in Rensselaer County and has a population of approximately 1,100. General fund … fund in a manner that benefits Village residents. Develop and adopt a comprehensive multiyear financial plan. … Village …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3Factors Affecting an Employer’s Annual Payment – What Every Employer Should Know
… Who Are Members Generally, the more members there are on an employer’s payroll, the higher the employer’s annual …
https://www.osc.ny.gov/retirement/employers/partnership/factors-affecting-employers-annual-paymentMilford Central School District – Fund Balance Management (2022M-94)
… did not develop and adopt a written multiyear financial plan or fund balance policy. Key Recommendations Reduce … and adopt a comprehensive written multiyear financial plan and fund balance policy. District officials generally agreed with our recommendations and plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/milford-central-school-district-fund-balance-management-2022m-94Cornwall Central School District – Information Technology (2021M-83)
… technology (IT) policies or a disaster recovery plan. Sensitive IT control weaknesses, including issues … Adopt comprehensive IT policies and a disaster recovery plan. District officials generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83State Agencies Bulletin No. 1846
… (k) (6) (D) (ii) will increase to $225,000 for the 2020 plan year. Affected Employees Employees who are Tier 6 … PayServ to reflect the Maximum Salary Limit for the 2020 plan year. PayServ will automatically stop NYCTRS, NYCBERS, … will resume in the first paycheck of the following plan year. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1846-maximum-salary-contribution-limit-tier-6-members-following-new-yorkHendrick Hudson Central School District - Financial Condition (2019M-24)
… Objective Determine whether District officials adequately plan and monitor the District’s finances to ensure fiscal … District officials have updated their multiyear financial plan but their projections for operating surpluses may be … taken. Key Recommendations Update the multiyear financial plan to consider past trends. Consider more immediate cost …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… lacked guidance on maintaining reasonable levels of fund balance and reserves. The Board underestimated revenues … financial plan to use in conjunction with the adopted fund balance policy. Develop a plan to accumulate and maintain a reasonable amount of unrestricted fund balance in the general fund. Adopt budgets that include …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165State Agencies Bulletin No. 1980
… New York City Employee Retirement System (84) for the 2022 plan year is $18,233.00. Affected Employees Tier 6 members of … January 13, 2022. OSC Actions OSC will update the Pension Plan Table in PayServ to reflect the $18,233.00 pensionable … limit with an Effective Date of January 1, 2022 for the plan year. Agency Actions Agencies must notify affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1980-2022-tier-6-overtime-limit-nyc-retirement-systems-nycers-nyctrs-andState Agencies Bulletin No. 1978
… Purpose The purpose of this bulletin is to notify agencies of the 2022 maximum salary limit for ORP and VDC in Tier 6 plan … are affected. Background In accordance with Section 415 of the Internal Revenue code, providing dollar limitations on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1978-maximum-salary-limit-optional-retirement-plan-orp-and-voluntary-definedCity of Peekskill – Information Technology (2020M-164)
… and loss. Adequate IT policies and a disaster recovery plan were not developed or adopted. Internet usage was not … Adopt comprehensive IT policies and a disaster recovery plan. Provide periodic IT security awareness training to all … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2021/04/01/city-peekskill-information-technology-2020m-164