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United HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… and United allowed $1,318 as the reasonable and customary rate for the service. United paid $1,054 (80 percent of …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… annual goals at times failed to include information from all of its divisions. DiNapoli’s auditors reviewed 128 … that is lower than the 28.92 percent statewide goal, as required by regulation; Set appropriate annual goals for MWBE … law; Include all constituent agencies in the annual goal plan with proper adjustment for amounts that are not …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… Thomas P. DiNapoli released the following statement in support of a shareholder proposal presented at Ralph Lauren’s annual shareholders meeting in Manhattan today. The proposal, filed by the AFL-CIO, urges … how it handles potential and actual human rights risks in its operations and supply chain. “The devastating loss of …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… the patient’s progress and response to treatment; notation of all medications prescribed, including dosage and regimen; and a description of any diagnostic tests and the results of such tests. In addition, the patient record should include …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingSpecial 25-Year Plan for County Probation Department Peace Officers (Sections 89-t and 603(p))
… (Return to Top) VO1871 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-county-probation-department-peace-officers-sections-89-t-and-603pTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… technology (IT) assets were properly safeguarded. Key Findings BOCES officials did not ensure network access … Periodically update the IT asset inventory records. Key Recommendations Establish written procedures for adding, …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and … 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… segregated critical duties so that one individual does not control all phases of a transaction, or designed …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial … and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background The Village of Old Field is … occurred because the Board allowed the former Treasurer to perform all cash disbursement duties with no oversight. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a … to contractors to recover some of the $3.1 million in additional costs that were due to Project delays. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts … police vehicles for the Troop D headquarters based in Oneida. They allegedly used a state police paid account to …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… Highlights In 2020, New York State had the fourth-largest construction sector in the nation, but also had the highest … was responsible for $11.8 billion in wages. More than a quarter (27 percent) of the workers in the industry earned … In 2020, construction spending in the City fell from a record high in 2019 to $55.5 billion, an 8.5 percent …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… of Water Supply of more than $300,000 to pay the personal legal expenses of the former Mount Vernon Mayor Richard … public relations firm. Today in Westchester County Supreme Court, Porcari was sentenced to 1-3 years in prison. However, … in the investigation for the Attorney General was Legal Support Analyst Rebecca Saber. The investigation was …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentExamples from GASB Statement 34 - Statement of Revenues, Expenses and changes in Net Assets
… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, … and Changes in Fund Net Assets Proprietary Funds For the Year Ended December 31, 2002 Business-Type Activities …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-revenues-expenses-and-changes-net-assetsCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background … which consists of five members, has overall responsibility for the City’s operations. The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mDiNapoli: New York State Pension Fund and Coca Cola Reach Agreement on Executive Pay
… the company’s overall compensation philosophy and long term performance, not simply on what executives at other …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-new-york-state-pension-fund-and-coca-cola-reach-agreement-executive-payState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… “Ricardy Cesar allegedly scammed more than $3,800 from the pension system by faking that he lost a check,” said State … for his actions. My office will continue to protect the pension system from fraud.” Rockland County District Attorney …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… aid for new bus acquisitions. Determine whether the Board and District officials properly issued and accounted for debt issued for new bus acquisitions. Key … $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busNew York State’s Pension Fund and Church Commissioners Release Open Letter to ExxonMobil Shareholders
… board chair," New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement …
https://www.osc.ny.gov/press/releases/2020/04/new-york-states-pension-fund-and-church-commissioners-release-open-letter-exxonmobil-shareholders