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UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… provided at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Marie Pense’s CFR for the fiscal year ended June 30, 2015 and certain expenses … $152,967 in reported costs that did not comply with the requirements in the RCM and recommend that such costs be … in unsupported depreciation expenses; and $1,575 in H1 visa costs that did not meet the requirements of the RCM. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… between the ages of three and five years. In addition to owning and operating the Amerimed Kids SEIT program, the … ended June 30, 2015, Amerimed Kids reported approximately $3.8 million in reimbursable costs for the SEIT cost-based …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualDiNapoli Applauds Top Court Ruling Reaffirming Audit Powers
… P. DiNapoli today applauded the unanimous Court of Appeals decision in South Island Orthopaedic Group v. DiNapoli, which … the public’s money is spent,” DiNapoli said. “The court’s decision recognizes the importance of our independence in … in order to protect taxpayer dollars.” A copy of the full decision is available here: …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-applauds-top-court-ruling-reaffirming-audit-powersDiNapoli: Women in New York Still Earn Far Less Than Men
… Women in New York earned 87 cents on the dollar compared to … today by New York State Comptroller Thomas P. DiNapoli. Women would have to work an extra 53 days to make what men in New York earned in 2023. Median earnings in 2023 for women working full-time, year-round in New York were $62,111 …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menOpinion 89-19
… St Comp No. 88-38, p 75). You suggest, however, that the commissioner of the local department of social services … of the State Department of Social Services and the State Commissioner of Social Services (N.Y. Const, art XVII, §1; … ask, therefore, whether as an agent of the State, a county commissioner of social services would qualify for the …
https://www.osc.ny.gov/legal-opinions/opinion-89-19State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… budget includes increased spending and policy changes on issues of importance to New Yorkers, including housing, … ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the coming weeks as … budget includes increased spending and policy changes on issues of importance to New Yorkers including housing …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetData Sources – 2023 Financial Condition Report
… York Fitch Ratings IHS Markit/S&P Global Internal Revenue Service Moody’s Investors Service National Student Clearinghouse Research Center NYS Department of Corrections and Community …
https://www.osc.ny.gov/reports/finance/2023-fcr/data-sourcesRFP#0008 – Audit of OSC Internal Controls
… Request for Proposals Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from … public accounting firms to conduct an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to provide services as further …
https://www.osc.ny.gov/procurement/rfp0008Town of Amity - Town Clerk (2018M-183)
… accounted for cash receipts. Key Findings We reviewed 184 tax payments totaling $237,500 and found they were recorded …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Dutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… August 17, 2016. Background The Dutchess County Water and Wastewater Authority is a public benefit corporation that was … Dutchess County Water and Wastewater Authority Cash Receipts 2016M360 …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Cortland County Industrial Development Agency – Project Management (2015M-303)
… was to evaluate the Agency’s project management practices for the period January 1, 2014 through June 30, 2015. … The Cortland County Industrial Development Agency is an independent public benefit corporation created in 1974 … County and its residents. The Agency is governed by a seven-member Board of Directors, which is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectAccounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE … create a payment sooner than the standard process allows. In these limited situations, the agency must be able to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsNew York State Common Retirement Fund
The New York State Common Retirement Fund holds and invests the assets of the New York State and Local Retirement System
https://www.osc.ny.gov/common-retirement-fundOversight of Mental Health Education in Schools (2020-S-63) 180-Day Response
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdfOversight of Mental Health Education in Schools (2020-S-63)
To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63.pdfNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… whether District officials properly disbursed payments for dental benefits, third-party administrative fees and … who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), … for the total amount payable in satisfaction of dental claims and initiate and disburse funds for all utility …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mPoughkeepsie City School District - Payroll (2019M-110)
… Determine whether District officials ensured that payroll payments and leave accruals were accurate, properly … bargaining agreements (CBAs) are not comprehensive, and payroll and personnel policies are outdated. Eleven retirees … with them. Develop and implement procedures to ensure that payroll payments are made in accordance with contracts and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/poughkeepsie-city-school-district-payroll-2019m-110