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EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as … (Department). The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient – affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsCollection of Fines Related to Tenant Complaints
… Objective To determine whether Homes and Community Renewal’s Office of … administers the State’s rent laws and regulations related to nearly 1 million regulated apartments in the State. … before an Administrative Law Judge. If owners are found to be in violation, they could face fines of at least $1,000 …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Ignition Interlock Program Monitoring (2015-MS-4)
… report - pdf] We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne … The New York State Division of Criminal Justice Services has regulations for counties and others establishing …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… was to review District official’s internal controls over reserve funds and movable fixed assets for the period July 1, … percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, funding levels and … the District had more than $2 million in a debt service reserve that District officials could not associate with any …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Marathon Joint Fire District – Investment Program (Cortland County) District officials did not develop and manage a comprehensive investment program. The board did not develop and adopt a comprehensive written investment policy as required by state law until the end of …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important … with administrative rights or establish written procedures for granting, verifying, changing and disabling network user … As a result, the district’s risk of a system compromise is increased. The district did not establish adequate IT …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Village of … that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees (15%) received … agreements and a lack of oversight, training and controls, the village’s deputy clerk was overpaid by approximately …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the Terryville … card payments were made without adequate documentation. Plattekill Library – Budgeting Practices (Ulster County) The … completed audits of Town of Barrington Village of Homer Plattekill Library Town of Scriba and the Terryville Fire …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… Advisor — seeking increased board diversity, inclusive of sex, race, ethnicity, age, gender identity and sexual … companies seeking increased board diversity inclusive of sex race ethnicity age gender identity and sexual orientation …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits have been issued. Town of Addison – … Thomas P DiNapoli today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1984
… breakdown of the information that will appear in each box of the Form W-2 Statement. Additional Employee … Account, and Nontaxable Health Insurance are reported in Box 14 as IRC 125. As permitted by the IRS, the first 5 digits of employees’ Social Security numbers will be masked on their printed W-2s. Reprinted W-2s, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 2001-12
… bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- Public Library (authority of library board and governing board of … Whether the trustees of a school district library may adopt provisions to cover employees or if they …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12State Agencies Bulletin No. 2392
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2025 M/C Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2025 MC Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2280
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 M/C Uniform Cleaning and Maintenance … The purpose of this bulletin is to provide agency instructions for processing the 2024 MC Uniform Cleaning and Maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2280-2024-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Sherburne – Budgeting (Chenango County) The budgets adopted by the board underestimated revenues and overestimated … York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… of shareholder proposals and other initiatives as part of the New York State Common Retirement Fund’s (Fund) ongoing … equity and inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity … throughout their businesses not just because it is the right thing to do, but because they will be better …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Buffalo – Budget Review (Erie County) Auditors completed a … County) The board and town officials did not always seek competition for purchases. One board member had a prohibited … the audit period. Because officials did not always solicit competition for goods and services or avoid conflicts of …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1