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EmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… (Dental Program). Coordination of benefits (COB) is a process health insurance companies use for paying health … payment of services by the primary and secondary payers. In circumstances when both spouses/domestic partners receive … Emblem both the primary and secondary payer. For instance, in the case of a married couple where both individuals …
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
… hospitals for inpatient and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects … care generally requires recipients to stay overnight in the hospital and be monitored by the health care team at …
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
… development of affordable lowand moderate-income housing in the State. Within DHCR, the Office of Rent Administration … related to nearly 1 million regulated apartments in the State. Between January 1, 2016 and September 30, 2018, … complaints, owners are given an opportunity to avoid a hearing and pay settlements of $100 or $250, provided the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… Form W-2. Affected Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2025 are … Effective Dates: 2025 Form W-2s will include earnings paid in paychecks dated: Administration: 01/15/2025 through … 12/24/2025 Employees who worked for more than one agency in the same company during the year, for example, State of …
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)
… Law," to protect public safety. It requires that, as a condition of being sentenced for certain alcohol-related … The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program …
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)
… The Allegany-Limestone Central School District is located in Cattaraugus County. The District is governed by the Board … by approximately 26 percent. The Board failed to adopt a formalized plan for reserve funds that included the intent, … As of June 30, 2013, the District had more than $2 million in a debt service reserve that District officials could not …
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
… County) District officials did not develop and manage a comprehensive investment program. The board did not develop … solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment policy in March 2023 and invested $653,000. Depew Union Free School …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… operations or ensure bank reconciliations were performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a timely manner or conduct an annual audit of the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… establish adequate controls over network user accounts. As a result, BOCES has an increased risk of unauthorized access … of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control … computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not ensure that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees … herself for more time than she was entitled, resulting in overpayments of about $12,800. Rockland County – Budget … that the significant revenue and expenditure projections in the 2023 proposed budget are reasonable. The 2023 proposed …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … a purchase order be approved prior to making all purchases in excess of $800 that are not subject to bidding …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… as trustee of the New York State Common Retirement Fund in recent months. “Research has shown that companies with … DiNapoli said. “Lack of diversity puts companies at a competitive disadvantage. And when companies fail to … and has voted accordingly at 616 such companies to date. In addition, in cases where companies have just one woman …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityComptroller DiNapoli Releases Municipal Audits
… did not audit individual claims before payment. However, a review of 59 claims totaling $1.2 million paid during the … a review of timecards for office staff and supervisors. In addition, village officials do not review the payroll … County) The board president did not publicly disclose, in writing, his deemed interest in the oral agreement between …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1984
… Form W-2. Affected Employees All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2021 are … Effective Dates 2021 Form W-2s will include earnings paid in paychecks dated 01/06/2021 through 12/22/2021 for … Institution. Employees who worked for more than one agency in the same company during the year, for example, State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 2001-12
… or statutory amendments that bear on the issues discussed in the opinion. LIBRARIES -- Library Trustees (authority to … of section 18 of the Public Officers Law on employees of a public library: either (1) the board of trustees of the … employees as a direct expense of the sponsor. This is in reply to your letter in which you ask whether the trustees …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12State Agencies Bulletin No. 2392
… and Maintenance Allowance Affected Employees: Employees in Bargaining Unit 06 – Management Confidential or Bargaining … and Division of Military and Naval Affairs authorize a 2025 Uniform Cleaning and Maintenance Allowance to eligible … Cleaning and Maintenance Allowance should be processed in Administration pay period 17L, paychecks dated 12/03/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2392-2025-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 2280
… and Maintenance Allowance. Affected Employees: Employees in Bargaining Unit 06 – Management Confidential or Bargaining … and Division of Military and Naval Affairs authorize a 2024 Uniform Cleaning and Maintenance Allowance to eligible … Cleaning and Maintenance Allowance should be processed in Administration pay period 17L, paychecks dated 12/04/2024 …
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
… underestimated revenues and overestimated expenditures. In addition, officials appropriated fund balance to balance … However, operating surpluses occurred which resulted in an unplanned increase in fund balance. Furthermore, the … not have written multiyear capital or financial plans or a written fund balance or reserve policy in place to guide …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… York State Comptroller Thomas P. DiNapoli today announced a series of shareholder proposals and other initiatives as … do, but because they will be better positioned to prosper in the long-term,” DiNapoli said. “As a major investor, … a culture of secrecy about these negative experiences in the workplace. What cannot be discussed cannot be …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesState Comptroller DiNapoli Releases Municipal Audits
… disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved by the … 60 claims totaling $163,940 approved by the board. Except for minor issues auditors discussed with district officials, … the claims were mathematically correct, supported and for valid district purposes. There were no recommendations as …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1