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UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report 2020-S-7 ). About … payments. Of the initial report’s four recommendations, one was implemented, two were partially implemented, and one was not implemented. …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureReview of Credit Card Expenses at Finger Lakes DDSO
… Finger Lakes DDSO adhered to State purchasing laws, rules and regulations, and guidelines (collectively, New York State … items necessary to keep the homes operational. When making these purchases, employees must follow New York State … more than 1,400 purchases worth more than $1 million, gave one vendor an unfair advantage in obtaining the state’s …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoLong Lake Central School District – Payroll (2016M-90)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … transfers between the District’s bank accounts for payroll purposes and preparing and executing the employees’ …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90New York’s Agriculture Industry: A Resilient Part of State and Local Economies
… 2022 PDF Version The agriculture industry supports jobs and communities throughout New York State. According to the … of overtime for hours worked over 60 hours per week and one day of rest per week, and lowered the threshold at which … Agriculture is vital to New York’s health and economy, making it important for the State to work to ensure that this …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesCareer and Technical Education
… or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school … ensuring students have reasonable access to CTE programs; and accurately collecting and reporting CTE placement data. … in the number of related programs offered. CTE programs at some high schools are not accessible to all students. For …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationInfrastructure Inspection and Maintenance
… inspection scheduling procedures ensure that all high- and intermediate-importance structures are periodically … System’s critical structures, it has not performed the two-year Inspections of a significant number of these structures. In fact, some structures that the Corporation’s infrastructure …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceAbout NYSLRS
… The New York State and Local Retirement System (NYSLRS) is one of the largest retirement systems in the world, … members, retirees and beneficiaries. NYSLRS administers two distinct systems: The Employees’ Retirement System (ERS), …
https://www.osc.ny.gov/retirement/about-nyslrsSalary and Service: Keys to Retirement Benefits
… Two major factors will determine the amount of your NYSLRS pension: How long you work and how much you earn. They are referred to as Service Credit … members service credit and final average earnings FAE are two major factors that will determine the amount of their …
https://www.osc.ny.gov/retirement/members/salary-and-service-keys-retirement-benefitsOpinion 89-4
Whether a town may designate a bank as a depository if the town supervisor is a director of the bank and a shareholder of less than one percent of the banks outstanding stock
https://www.osc.ny.gov/legal-opinions/opinion-89-4DiNapoli: Expansion of Farm-to-School Programs Depends on Innovation and Collaboration
… are increasing children’s consumption of fresh fruits and vegetables and helping students learn about food … of this robust partnership, scholars and families are making data-informed decisions about their food choices." … to boards of cooperative educational services, which in some areas support farm-to-school programs, as a source of …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-expansion-farm-school-programs-depends-innovation-and-collaborationMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… to individuals who are economically disadvantaged and/or have special health care needs. For dental care, the … were open. For example, on June 17, 2010, the dentists' two offices were open for a total of 19 hours. However, the … Office for further investigation. In August 2012, one of the dentists pleaded guilty to multiple criminal …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsVillage of Skaneateles – Claims Auditing (2024M-68)
… (Village) claims were adequately supported, appropriate and properly audited and approved prior to payment. Key … did not audit all claims before payment. Additionally, some claims were not adequately supported or were paid … $2 million, 206 claims totaling about $1.3 million had one or more exceptions. The Board did not audit 93 claims …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Opinion 94-29
… in appeals from Family Court order) CIVIL PRACTICE LAW AND RULES, §8022; FAMILY COURT ACT, §1118: The fee provisions … You indicate that these appeals generally arise in two proceedings: (1) a juvenile delinquency proceeding in … she would be exempted from any court fees, including the one imposed by section 8022(b), by virtue of section 1102(d) …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Drug Management and Disposal
… of Environmental Conservation (Department) developed and implemented a public information program on the proper storage and disposal of medications (drugs), and publicly … The availability of the boxes varies widely, with some areas of the State having a relatively significant …
https://www.osc.ny.gov/state-agencies/audits/2018/04/27/drug-management-and-disposalCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… towns in Cortland County, five towns in Chenango County and one town in Broome County. The District is governed by a … District’s fund balance exceeded the statutory limit for two out of the last three years. District officials adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… was to assess the Authority’s housing occupancy process and examine IT controls over the Authority’s electronic data … for qualified individuals. The Authority, which manages one 257-unit apartment complex, is governed by a seven-member … The Authority’s IT system recently experienced at least two malware infections. The Authority’s electronic data …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyOpinion 89-47
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (when adjoining … 172-d, 173, 176(27), 181: A town board may, after a public hearing, adopt a resolution dissolving a fire … in which the fire district is located is currently served by the fire district and two fire protection districts. The …
https://www.osc.ny.gov/legal-opinions/opinion-89-47DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… for Children Services (ACS) must improve its oversight and monitoring of youth services at New York City’s two secure juvenile detention centers, do more to prevent … from October 2018 to April 2023 and found 15, or nearly one-in-four, were reported anywhere from one to 23 days late …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthService Credit – Divorce and Your Benefits
… employment beginning with the date they joined NYSLRS. Some members can purchase service credit for employment … Service credit is a factor in both the numerator and the denominator: 50% x the years of service earned during … year of credited service at retirement, up to a maximum of two additional years (Article 19 of the Retirement and Social …
https://www.osc.ny.gov/retirement/members/divorce/service-creditDiNapoli: Wall Street Bonuses Declined in 2010
… by nearly 8 percent to $20.8 billion in 2010, about one third less than paid out in 2007 before the financial … reforms, such as a shift toward deferred compensation and higher base salaries. Wall Street profits totaled $27.6 … Wall Street profitability, totaled $27.6 billion in 2010, making 2010 the second most profitable year on record after …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010