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UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… modifier code 59 that were not distinct and independent from other services provided on the same day. The audit covered the period from September 1, 2012 to August 31, 2013. Background The New … performed a procedure that was distinct or independent from another procedure that was performed on the same day for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Opinion 95-1
… and Employees (municipality's responsibility to pay health care costs) INSURANCE -- Health Insurance (municipality's … Civil Service Law, §§163[4], 200 et seq .; 1988 Opns St Comp No. 88-64, p 126). A city urban renewal agency is "a … a corporate existence separate from the city (1981 Opns St Comp No. 81-117, p 119; 34 Opns St Comp, 1978 p 68). Among …
https://www.osc.ny.gov/legal-opinions/opinion-95-1CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… For example, CVS Caremark audits sometimes reviewed only a minimal number of Empire Plan claims and expanded …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programVirtual Currency Licensing (Follow-Up)
… and Finance’s tax obligations and might use outdated anti-money laundering risk assessments to approve licenses. …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Manual (CFR Manual). The audit covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June … payments for services under these programs are based on fixed fees, as opposed to the cost-based rates established …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualLife Skills Home Training Tutorial Program for Preschoolers, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. (Life Skills) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Life Skills’ CFR for the fiscal year ended June 30, 2018 and …
https://www.osc.ny.gov/state-agencies/audits/2021/12/17/life-skills-home-training-tutorial-program-preschoolers-inc-compliance-reimbursable-costCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of 3 and 5 years. For the purposes of this report, these programs are referred to as the SED … The State, in turn, reimburses the counties for a portion of the tuition paid. SED sets the special education rates …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualOther Bulletin No. 85
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund with instructions for … Affected Employees: Employees in Bargaining Unit 97 in the State University Construction Fund with an increment code of … the eligibility criteria are affected. Background: The State University Construction Fund’s Board Resolution AD-8 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilOther Bulletin No. 81
… Construction Fund with instructions for processing the April 2025 SCF CSEA LLS payment and eligibility changes due to the implementation of the … provides for payment of the 2025 Longevity Payment in April 2025 as a one-time, lump sum payment in the amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-81-april-2025-state-university-construction-fund-scf-civilOther Bulletin No. 54.1
… Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave in a BU97 position on 03/31/2020; and Has a Pay … of ANN or BIW (only if the employee is on a Paid Military Stipend Leave) on 03/31/2020; and Has five (5) or more years, … (including employees on a Leave With Pay, Paid Military Stipend Leave and Unpaid Military Stipend Leave) receive an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-541-april-2020-state-university-construction-fund-scf-civilOther Bulletin No. 54
… In addition, if the employee has any subsequent time off the payroll, the increment code must be evaluated and if …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilLyon Mountain Fire District – Cash Disbursements (2017M-2)
… 1, 2015 through October 31, 2016. Background The Lyon Mountain Fire District is a district corporation of the … Lyon Mountain Fire District Cash Disbursements 2017M2 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2New York State Comptroller DiNapoli Statement on Martin Luther King Day
… The Rev. Martin Luther King’s life mission was to bring equal opportunity for all people in employment, … of us would be judged by our actions and abilities, not the color of our skin. In the decades since Dr. King’s … The Rev Martin Luther Kings life mission was to bring equal …
https://www.osc.ny.gov/press/releases/2015/01/new-york-state-comptroller-dinapoli-statement-martin-luther-king-dayNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… transportation State aid (transportation aid) for new bus acquisitions. Key Findings District officials did … applicable transportation State aid transportation aid for new bus acquisitions …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidNiagara County – Court and Trust Funds (2015M-228)
… safekeeping by order of the Surrogate’s Court. Key Finding We identified funds that improperly remained in the …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Management of Energy Consumption (Follow-Up)
… recommendations made in our initial report, Management of Energy Consumption ( 2011-S-4 ). Background Our initial … determined OCFS officials were not effectively managing energy consumption and had not achieved the 35 percent energy reduction goals set forth in Executive Order 111. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followRoslyn Union Free School District – Cash Receipts (2016M-241)
… Purpose of Audit The purpose of our audit was to determine if the District properly safeguarded its cash …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/roslyn-union-free-school-district-cash-receipts-2016m-241Green Tech High Charter School – Payroll (2023M-157)
… Made payroll calculation errors totaling $1,210 for 10 salaried employees. Did not maintain timesheets or … hourly employees we reviewed. Could not support approvals for miscellaneous payments totaling $16,706 made to seven … forms and ensure timesheets are prepared and submitted for all hourly employees and class coverage payments. …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/22/green-tech-high-charter-school-payroll-2023m-157Village of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… As a result, most Village employees were provided with incomplete SHP Training. Key Recommendations Ensure all … training requirements. Village officials generally agreed with our recommendations and have indicated they planned to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16