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United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… participating providers who agree to accept payments, at rates established by United, to furnish medical services … United reimburses claims from non-participating providers at amounts that are generally higher (and often significantly … Program: United HealthCare - Overpayments for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandUnified Court System Bulletin No. UCS-139
… manage these cases. Location Pay Increases Employees in NYC, Rockland, Westchester, Nassau and Suffolk counties shall … Location Pay effective 4/6/06 as follows: Employees in NYC, Rockland, Westchester, Nassau and Suffolk counties shall … – All Bargaining Units April 5, 2007 Employees in NYC, Rockland, Westchester, Nassau and Suffolk counties who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesRefunding Local Debt
… Procedures for Local Governments Seeking the Comptroller's Approval of Certain Matters Relating to Refunding Local … bonds (with limited specified exceptions relating to New York City) and certain current refunding bonds may not be …
https://www.osc.ny.gov/debt/refunding-local-debtVillage of Depew - Purchasing (2018M-158)
Determine whether the Board ensured that goods and services were procured in the most economical way and in accordance with the Village’s purchasing policy.
https://www.osc.ny.gov/files/local-government/audits/pdf/depew.pdfWallace Fire District – Board Oversight (2024M-126)
… whether the Wallace Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations. Key Findings The Board did not … funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … with the acceptable computer use policy. As a result, 12 of 13 computers auditors tested accessed nonbusiness websites … technology (IT) controls over the district office’s network to safeguard personal, private and sensitive …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCity of Fulton – Capital Projects (2021M-184)
… report - pdf ] Audit Objective Determine whether City of Fulton (City) officials appropriately maintained capital … projects or determine the correct capital project fund balance because: The Chamberlain did not maintain complete, … Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… to 2015, increasing 2.3 percent last year, according to New York State Comptroller Thomas P. DiNapoli. "Sales tax … their budgets should these collections slip." DiNapoli's report noted total local collections increased only 0.7 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsMonitoring of Construction Management (Follow-Up)
… report, Monitoring of Construction Management (Report 2020-S-42 ). About the Program Established in 1960, the Office of … the highest-ranking firm. Pursuant to Article 15-A of the New York State Executive Law, State agencies are required to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followWest Seneca Central School District - Community Education (2019M-241)
… complete report - pdf] Audit Objective Determine whether the Board and District officials provided adequate oversight … District officials did not review or reconcile electronic payments with cash receipts records to verify that all … the District did not initially receive more than $5,500 in fees recorded as collected but not remitted by a vendor in …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/west-seneca-central-school-district-community-education-2019m-241VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… transactions using a General Ledger Journal Entry (GLJE) in SFS. Revenue transfers may be done within the same fund or … include, but are not limited to, the following types of transactions: Transfer of receipts between funds and … not less than once a month to the correct account code(s). Correction of cash receipt posting errors For …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Property tax levy growth for school districts and the state’s biggest cities will be capped at 2%, the same as last year, … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
… Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46 ). About the Program Our initial report, which was … that affordable units were awarded in compliance with New York Codes, Rules and Regulations, Title 9, Section 1727 …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followXI.1 Procurement and Contract Management Overview and Policies – XI. Procurement and Contract Management
… policies, procedures, and requirements applicable to the New York State procurement process, and guidance to State … to the GFO, Contract Advisories are issued by OSC's Bureau of Contracts to address specific topics related to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi1-procurement-contract-management-overview-policiesCharlotte Valley Central School District - Budget Review (B4-15-6)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6State Agencies Bulletin No. 872
… Purpose To inform agencies of the new process for checking the Retirement Plan checkbox in Box … who do not participate. All employment positions in New York State government offer retirement system membership. … program and the Retirement Plan checkbox on the employee’s W-2 should be checked. However, the exception is New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2Medicaid Program: Provider Compliance With the Electronic Visit Verification Program (2022-S-31)
To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s31.pdfTown of Palermo – Procurement and Fuel Inventory (2020M-100)
… to contract terms. Were not familiar with all of the Town’s procurement policy requirements and have not reviewed and … does not provide adequate guidance or comply with New York State General Municipal Law (GML). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Tuition Assistance Program – LaGuardia Community College
… with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for … located in Queens, is part of the City University of New York. LaGuardia offers more than 50 associate degree programs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Niagara County) SHP training was not provided to all employees and elected officials. Of the 65 total … individuals auditors tested (59 selected employees and all six elected officials), 14 employees, or 24% of employees … the fire department cancelled the annual SHP Training for all 131 of its uniformed personnel. City of Watertown – …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0