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New York State Health Insurance Program - Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34-response.pdfFirst Quarter 2021 Local Sales Taxes Down 3.9 Percent; New York City Declines While the Rest of the State Grows
Local government sales tax collections declined by 3.9 percent, or $173 million, in the first quarter of 2021 compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/first-quarter-2021-local-sales-taxes-down-3.9-percent.pdfWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Compensation Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to … Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Berkshire – Procurement and Conflict of Interest (2023M-84)
… for purchases or avoid conflicts of interest. As a result, goods and services may not have been procured in a … we reviewed, officials did not seek or could not support that they sought competition for 36 purchases totaling … fuel purchases if Town officials had used the New York State Office of General Services (OGS) contract to purchase …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Pitcairn – Claims Auditing (2024M-69)
… Pitcairn (Town) Town Board (Board) properly audited claims prior to payment. Key Findings The Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling … of Pitcairn Town Town Board Board properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Chenango Valley Central School District -- Budget Review (B19-4-2)
… fund and food service fund as of June 30, 2008. New York State Local Finance Law Section 10.10(d) requires municipalities and school districts that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/chenango-valley-central-school-district-budget-review-b19-4-2North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… located in the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and separate from the Town. The District, … a thorough claims audit process and did not ensure that the Treasurer disbursed money only after Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises five elected members. The District’s budget … filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379Town of Deerpark – Budget Review (B17-6-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling … Town of Deerpark Budget Review B17617 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17East Moriches Union Free School District -- Budget Review (B7-16-3)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … Finance Law Section 10.10 requires all local governments that have been authorized to issue obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Opinion 91-57
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Finances (comingling library … Library fund moneys of a village public library held in the custody of the village treasurer may be comingled with … would be more efficient if library moneys were deposited in and disbursed from the same bank account as village …
https://www.osc.ny.gov/legal-opinions/opinion-91-57DiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… in missing cash, overpaid the library’s treasurer $6,900 and allowed the president to alter the time records of a … that were turned over to her during the audit period, and did not maintain accurate and complete financial records. In addition, she received … in missing cash overpaid the librarys treasurer $6900 and allowed the president to alter the time records of a …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsIRS Pension Limitation – Article 14 Benefits
… The Internal Revenue Code limits the amount of salary that qualified pension plans, including the New York State and Local Retirement System, may use in calculating benefits. Section 401(a)(17) affects members who join on or after April 1, 1996, …
https://www.osc.ny.gov/retirement/publications/1644/irs-pension-limitationComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… $3,600 for 155 bills because they allowed an additional grace period after the 30-day payment period and also did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Opinion 2003-3
… and Duties (maximum benefit under defined benefit service award program) VOLUNTEER FIREFIGHTERS -- Service Award Programs (maximum benefit under defined benefit plan) … that may be provided under a defined benefit plan service award program cannot exceed a monthly payment for life of …
https://www.osc.ny.gov/legal-opinions/opinion-2003-3DiNapoli: NYC Budget Benefits From Stronger Economy
… with each year,” DiNapoli said. “To his credit, Mayor de Blasio has taken steps to increase the city’s reserves, … in FY 2015 and by a similar amount in FY 2016. Mayor de Blasio has also proposed increasing the city’s ten-year …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-nyc-budget-benefits-stronger-economyReporting and Utilization of Bias Incident Data
… collecting, recording, and reporting bias incident statistics and utilizing the data for management decisions. … agencies throughout the State to collect and report statistics on hate crimes to the Division of Criminal Justice … collecting recording and reporting bias incident statistics and utilizing the da …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataMedicaid Program – Oversight of Clinical Trials
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight to ensure payments for services provided to Medicaid members enrolled in … To determine whether the Department of Health has provided …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/medicaid-program-oversight-clinical-trialsTime and Attendance Practices of Selected Employees
… Purpose To determine whether the time and attendance-related records for selected Long Island Rail … metropolitan area were actually residing in New York City and would therefore owe New York City resident income tax. … 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employees