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DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… stress,” and four as “susceptible to fiscal stress.” The Village of Island Park (Nassau County), the Village of Saugerties … be prepared for any financial challenges that lie ahead. I encourage local governments to use our self-assessment tool …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… (Report 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … insurance coverage: prescription drug, medical/surgical, hospital, and mental health and substance abuse coverage. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli Urges Parents to Open a College Savings Account for Their Children
… helped New York residents pay for more than $230 million in college-related expenses in 2014, New York State Comptroller Thomas P. DiNapoli said today in recognition of 529 College Savings Day. The investment … helped New York residents pay for more than $230 million in collegerelated expenses in 2014 New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… cleanup program, the Inactive Hazardous Waste Disposal Site Program, or Superfund, which was created to address the … risk contaminated sites. Timelines for cleanup of a BCP site can vary depending on the severity of the contamination. … exposures to people who may live or work near the site. DiNapoli’s auditors found that DEC did not have …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
… our initial audit report, Medicaid Program – Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Report … administers New York’s Medicaid program. Under the fee-for-service (FFS) payment method, DOH makes Medicaid payments …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… our pension system. We will continue our work to track down and bring to justice those who try to defraud the … pension payment as a beneficiary since 2019. When she passed away in October 2021, both payments should have … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… was arrested today for allegedly stealing $147,455 in pension payments meant for her deceased mother, New York … sought to profit off of her mother’s death and cheat the pension system,” DiNapoli said. “My office will continue to … across the state and throughout the country to protect the pension system from those who seek to defraud it. My thanks …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary … Medicaid for inpatient services, hospitals must indicate a patient's level of care on a claim to ensure accurate … intensive acute levels of care. To help ensure Medicaid payments are correct, the Department uses a contractor, the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… The village of Hamburg’s recreation attendant was sentenced today to three months of weekends in jail and five years of probation for her theft of $156,374, which she has now repaid. Joanne … Erickson, 54, took fees from 2011 to 2017, including money for children’s programs, according to an investigation and …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… found that security officers who were assigned to the fire watch spent long periods of time in one area instead of patrolling the entire building, as required. One officer turned off the light, sat …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… programs. During the 2013-14 school year, Northside served 65 to 75 students from nine different school districts in its …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. … in subsidiary revenue account code 3505 - Multi-Modal Program and expenditures will be classified by functional … assets and recognize revenue using account 3505. Program Information The following overview is based on …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27)
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27.pdfSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (2023-S-27) 180-Day Response
To determine whether the 20% reduction in energy use required by Executive Order 88 was achieved by April 1, 2020, and whether the New York Power Authority (NYPA) provided the required oversight to the Affected State Entities (ASEs) in line with Executive Order 88 Guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23s27-response.pdfNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up) (2021-F-17) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Payments by Empire BlueCross for Hospital Services for Ineligible Members (Report 2019-S-32).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f17-response.pdfNew York State Health Insurance Program - Payments by Empire BlueCross for Hospital Services for Ineligible Members (2019-S-32) DCS 180-Day Response
To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the period January 1, 2014 through December 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s32-response-0.pdfOpinion 2010-3
… 32 app dismissed 57 NY2d 1045, 457 NYS2d 787; 1990 Op St Comp No. 90-64, at 145; 1999 Ops Atty Gen No. 99-32). … insurance coverage against such loss or damage (1989 Ops St Comp No. 89-51, at 116; 1989 Ops St Comp No. 89-15, at 30; 1980 Ops St Comp No. 80-757; 1974 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Member Contributions
… Whether a member contributes, and how much, depends on their tier . However, exceptions may apply to some members … or the Police and Fire Retirement System (PFRS), depending on their retirement plan. Tier 6 ERS and PFRS Tier 6 … offer a non-contributory 20- or 25-year plan was in effect on January 9, 2010, any new employees who joined while that …
https://www.osc.ny.gov/retirement/employers/member-contributions