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Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the … and its member hospitals and to determine if payments for certain special items, in relation to the hospitals' … portion of the Empire Plan (Plan), which includes coverage for inpatient and outpatient hospital services. Empire …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Develop more realistic budgets based on prior year’s actual results and anticipated operations and avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… based in Tarrytown, New York, provides preschool services at its St. Mary’s facility located in the Bronx, New York. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in … this is known as the Essential Plan (EP). The EP provides health insurance to individuals ages 19 to 64 with incomes up … in 2024) that are not eligible for Medicaid, Child Health Plus, or employer-provided health plans. First offered …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… Tax collections for State Fiscal Year (SFY) 2024-25 totaled $117.5 billion, … York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2024-25 were $11.1 billion (10.4%) higher than the … in 2024, the state’s tax collections outpaced forecasts for the year,” DiNapoli said. “However, policy decisions at …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Opinion 94-21
… class of, purchase orders. You ask whether there is any statutory requirement that two signatures be obtained to … at the close of each fiscal year, to the extent of any unpaid obligations. Section 110 further provides that … actual purchase (id.). As noted, neither section 110 nor any other statute sets forth specific procedural requirements …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Broadalbin-Perth Central School District , Medina Central … School District , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of … P DiNapoli today announced his office completed audits of the BroadalbinPerth Central School District Medina Central …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Empire BlueCross – Overpayments for Physician-Administered Drugs
… January 2017 through December 2021. About the Program The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsOversight of International Offices
… Purpose To determine if Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure they are made … initiatives to improve global competitiveness for New York State companies. The International Division helps businesses …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… not, to determine the corresponding Medicaid overpayments. For the period January 1, 2014 through February 28, 2020, our … were partially implemented and two were implemented. Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followVillage of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of … and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, … five-member Town Board composed of the Town Supervisor and four Council Members. For the fiscal year ended December … expenditures totaled about $208,000 for the town-wide and town-outside-village general funds and $493,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Fishkill – Fiscal Stress (2013M-188)
… and develop a realistic plan to accumulate fund balance so that the Town is prepared for unexpected expenses or … Determine how the $758,000 of funds intended for the sewer extension and the $23,750 balance of funds intended for use …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… were not aware of the general, sewer, or water funds’ actual operating results and overall financial condition. The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianComptroller DiNapoli Releases School Audits
… District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … IT assets and data from unauthorized access. Randolph Academy Union Free School District – Financial Management … School District Haldane Central School District Randolph Academy Union Free School District Saranac Central School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Rochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and … modified accordingly. [1] /localgov/audits/schools/2020/rochester-br-20-2-1.pdf [2] …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5DiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… gain at 7.3 percent and several upstate counties also had fairly robust growth. In particular, Yates County had the …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterOpinion 88-52
… of this section, disclosure shall not be required in the case of an interest in a contract described in subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 96-17
… incurred for completing college courses, such as a course leading to a degree in fire science, if the board of fire commissioners determines that the course provides, to a significant extent, technical training … courses of instruction" for firefighters. If the school or course is outside the county in which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-96-17