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UnitedHealthcare: Out-of-Network Providers Upcoding Selected Evaluation and Management Services (2017-S-34) 90-Day Response
To determine whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s34-response.pdfAusable Valley Central School District - Claims Auditing (2018M-190)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/ausable-valley-190.pdfRatio of Employee Compensation to Revenue NYC
Ratio of Employee Compensation to Revenue For the Seven Largest Financial Firms Headquartered in New York City
https://www.osc.ny.gov/files/press/pdf/firm-compensation-to-revenue-nyc.pdfPoland Central School District - Claims Audit Process (2018M-214)
Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/poland.pdfUnitedHealthcare: Out-of-Network Providers Upcoding Selected Evaluation and Management Services (2017-S-34)
To determine whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s34.pdfVillage of Lyons Falls - Board Oversight (2018M-174)
Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons-falls.pdfRecord of Activities Sample
An example record of activities (ROA) for NYSLRS employers and their elected and appointment officials to reference.
https://www.osc.ny.gov/files/retirement/members/pdf/record-of-activities-sample.pdfCVS Caremark Payments Made Under the Incorrect Plan
To determine whether CVS Caremark paid pharmacy claims under the appropriate plan for Medicare-qualified Empire Plan members.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25s19.pdfOversight of Clinical Trials (2024-S-22)
To determine whether DOH has provided adequate oversight of services for Medicaid members enrolled in clinical trials.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s22.pdfTax Data Verification Form
… The tax data verification form is used by counties (and by cities and towns within … the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment Instructions [pdf] Instructions for … Tax Data Verification Form …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… bargaining round. The city has budgeted $495 million by FY 2026 for the additional anticipated labor costs. The city’s … related to a potential recession, the outcome of labor negotiations in the next round of bargaining, the effect of … New York City’s Rainy-Day Fund Track state and local government spending at Open Book New York . Under State …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsServices to Workers Under the Worker Adjustment and Retraining Notification Act - Dashboard
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https://www.osc.ny.gov/state-agencies/audits/services-workers-under-worker-adjustment-and-retraining-notification-act-dashboardFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave pre-approval requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264DiNapoli: Central New York Economy Slowly Improving
… DiNapoli said. “Although many of the region’s longtime manufacturing jobs have disappeared, the health care, … to find ways to retain more of these graduates. The manufacturing sector in the region has been shrinking for … few years. Electrical equipment, appliance and component manufacturing grew by over 46 percent between 2009 and 2014, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingVillage of Watkins Glen – Justice Court Operations (2021M-146)
… collected recorded deposited reported and remitted Justice Court Court collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Indian River Central School District – Financial Condition Management (2022M-92)
… and District officials adequately managed the District’s financial condition. Key Findings The Board and District officials did not adequately manage the District’s financial condition and the current findings and … shifts totaling $89.4 million. Additionally, the District’s reported surplus fund balance as of June 30, 2021 was 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mTown of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06Brockport Central School District - Financial Management (2023M-107)
… the Brockport Central School District (District) Board of Education (Board) and District officials effectively … However, the District incurred operating surpluses in each of those five years, totaling $20.9 million. The Board … million (8 percent) and underestimated revenues by a total of $8.7 million (4 percent). Five reserves had unreasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Elbridge – Payroll and Leave Accruals (2024M-141)
… or their leave accrual balances. Also, the Supervisor’s secretary (secretary) and Highway Superintendent were unaware of all … incentive that exceeded the Board’s authorization by $1,000. Leave accrual records were improperly maintained. …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Town of Windsor – Financial Management (2025M-24)
… budgets also did not include fund balance estimates with a breakdown by fund to assist officials in preparing and … financial management. Town officials generally agreed with our recommendations and indicated they will or have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24