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Selected Employee Travel Expenses
… we audited travel expenses for the high-cost travelers in the State as well as other outliers. Auditors focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year audit period, as …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Selected Procurement and Contracting Practices
… SUNY’s requirements to manage cost and could serve as best practice examples if more widely shared among the … to encourage campuses to identify, share, and adopt common best practices to manage costs and ensure efficiency. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/selected-procurement-and-contracting-practicesCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … both its Insurance and Banking Divisions, and developed a methodology to allocate these costs. However, the Insurance … correct the $229,662 cost allocation error identified as a result of this audit. Other Related Audit/Report of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Mission Statement and Performance Measures
… benefit corporation created by the State Legislature in 1950 to build, operate and maintain the Thruway System. … of the Authority, was created by the State Legislature in August 1992 to accept jurisdiction and control over the … The Authority indicated that its mission statement was in the 1998-2002 Strategic Business Plan which was adopted by …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measuresMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed Medicaid for services that were not … To determine if six affiliated Brooklyn dentists billed Medicaid for services that were not …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education … 30, 2014, Elmcrest reported approximately $2.2 million in reimbursable costs on its CFR for one rate-based preschool … fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for the ratebased preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug rebate revenue to the … Other Related Audits/Reports of Interest United HealthCare Insurance Company of New York: Empire Plan Drug Rebates (2014-S-62) United HealthCare Insurance Company of New York: Empire Plan Drug …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to managed care organizations. … monthly premiums, MCOs can receive a one-time Supplemental Maternity Capitation Payment (SMCP) for the prenatal and … or birthing center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careEmblemHealth 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
… 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 … services are medical procedures that can be performed in the same day. Medicaid uses the All Patient Refined …
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
… owners are given an opportunity to avoid a hearing and pay settlements of $100 or $250, provided the conditions are … September 30, 2018, ORA collected $673,215 in fines and settlements. Key Findings ORA lacks proper fiscal controls over fines and settlements. We have limited assurance that all monies due …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… employees only, deductions for Dependent Care, Health Care Flex Spending Account, and Nontaxable Health Insurance are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025State Comptroller DiNapoli Releases Municipal Audits
… , Town of Scriba and the Terryville Fire District . "In today’s fiscal climate, budget transparency and … a purchase order be approved prior to making all purchases in excess of $800 that are not subject to bidding … did not adopt a policy regarding the use of credit cards. In addition, purchase order requirements were not being …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… 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 … and district officials did not invest available funds in financial institutions that offered competitive interest …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… were issued. Eaton No. 1 Fire District – Board Oversight (Madison County) District officials did not adequately monitor … Company No. 1 of Dryden, Inc. – Disbursements (Tompkins County) Company disbursements were not always supported or …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… time was not always accrued in accordance with contract or CBA provisions, which resulted in one employee accruing two …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials … surplus and the accumulation of additional fund balance. City of Newburgh – Budget Review (Orange County) Auditors identified certain revenue and …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… on notice that we want them to be responsive and adopt best practices when it comes to the composition of their …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityComptroller DiNapoli Releases Municipal Audits
… 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 his business and the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-183
… Affected Employees SUNY Professional Services employees in Bargaining Unit 08 with who are active or on an approved … increases. Discretionary Increases may be submitted in Pay Periods 16L and 17L, paychecks dated 11/23/11 and … or CYP 9/1/11 – Pay Basis Code CAL Eligibility Employee’s in BU 08 must be active or on an approved leave on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increase