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UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… and their dependents. NYSHIP’s primary health benefit plan is the Empire Plan. UnitedHealthcare (United) … procedures). Ambulatory Surgery Centers (ASCs) are health care facilities focused on providing same-day surgical care. To help control costs, certain in-network ASCs have …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryFund Financial Data – 2021 Financial Condition Report
… be soon). Funds represent sources of funding and spending for particular purposes. The General Fund is used to report … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant … General Fund have been pledged or dedicated to other funds for repayment of debt or project funding and are therefore …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Addison – Payroll (2024M-12)
… Clerk-Treasurer 1 accurately paid wages and leave benefits for the nine full-time individuals employed as of March 19, … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Wells – Records and Reports (2024M-59)
… report – pdf] Audit Objective Determine whether the Town of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s … Determine whether the Town of Wells Town Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… the Supervisor or identify and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and District officials also did not develop a written vehicle and equipment replacement plan and three Board … totaling $847,113, the Board Chair’s original estimated vehicle and equipment replacement needs indicated the …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… checks performed prior to working at the School. For one worker, School officials did not obtain clearance … their School. A School official told us that because the worker was previously cleared at another charter school, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeWyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank … financial reports. Board minutes do not contain a resolution listing employee wages and salaries, nor does …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… was to review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, … over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established policies and procedures. …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… did not properly allocate operating costs between the Town’s two water districts, and adopted budgets for one district … legal services provided to the municipalities by the Town’s Attorney. Key Recommendations Establish an equitable method …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Town of Potsdam – Justice Court (2014M-014)
… and administering moneys collected from fines, bails, surcharges, and civil fees. During 2012, the Court reported $167,497 in fines, fees and surcharges to the Justice Court Fund. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development Agency’s (IDA’s) … our recommendations in the audit report City of Poughkeepsie Industrial Development Agency – Project Approval … established in 1974 for the benefit of the City of Poughkeepsie (City) and its inhabitants. The IDA is governed …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fDiNapoli: Tax Cap Below Two Percent
Property tax levy growth for local governments with fiscal years closing Dec 31 will be capped at 156 percent for 2021 according to Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-tax-cap-below-two-percentState Agencies Bulletin No. 2373.1
… Transactions should be submitted in the pay period the appointment is processed; the effective date of the LGS payment should be the same as the appointment effective date. The LGS payment amount should be … calculation of any overtime earned after the date of appointment. Therefore, agencies must insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23731-october-2025-civil-service-employees-association-csea-district-councilOpinion 2000-10
… Law, the New York State Department of Transportation ("DOT") and the county entered into an agreement to construct …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Opinion 99-4
… one of more projects" ( id ., §858[10]), to "accept gifts, grants, loans or contributions from, and enter into … Further, we do not believe the authority to make gifts of its moneys to municipalities is necessarily implied … in the context of section 858, the word does not encompass gifts of moneys to municipalities. In support of this, we …
https://www.osc.ny.gov/legal-opinions/opinion-99-4SUNY Bulletin No. SU-361
… (3.00%) Salary Increase and to provide instructions for payments not processed automatically. Affected Employees: … Agreement between the State of New York and UUP, provides for a salary increase of 3.00% for 2024. In addition, on 09/12/2023 the SUNY Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-361-2024-salary-increases-professional-services-negotiating