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United HealthCare – Empire Plan Drug Rebate Revenue
… (Department) as required by the contract between United and the Department. The audit covered the period January 1, … health insurance coverage to about 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The …
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
… through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services … center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible to receive …
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
… for outpatient services that were erroneously billed as inpatient claims. The audit covered the period from January … The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects Medicaid’s …
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
… Objective To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately … September 30, 2018. About the Program Homes and Community Renewal consists of New York State’s major housing and community renewal agencies, including the Division of Housing and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsState Agencies Bulletin No. 2407
… and 5 and does not appear on Form W-2: Nontaxable Health Insurance NYS-Ride Transportation Benefit Program CUNY … Transportation Spending Account Program Tax Deductible Union Dues For CUNY employees only, deductions for Dependent … Taxable Gross amounts. W-2 Distribution: The agency address will be used as the return address for the 2025 Form …
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)
… purpose of our audit was to determine if counties using public resources for the State’s Ignition Interlock Program … were adequately monitoring the program to help ensure the safety of the public, for the period January 1, 2010 through … period of time. The New York State Division of Criminal Justice Services has regulations for counties and others …
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 of Education which comprises nine elected … 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 Audits
… officials did not seek competition for purchases from 23 vendors totaling $455,638. A board member has a prohibited … The board performs a proper claims audit and reviews the monthly bank reconciliations, cash summary and budget status …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-183
… (UUP) Discretionary Salary Increases Affected Employees SUNY Professional Services employees in Bargaining Unit 08 … incumbents on the payroll on 6/30/11. Effective Date(s) SUNY System Administration has designated pay periods for … must be signed by the College President and forwarded to SUNY System Administration, who will then forward it to OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Marathon Joint Fire District – Investment Program (Cortland … solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the … Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… as itemized receipts or invoices. Lastly, five company members received unsupported mileage reimbursements totaling … and other matters that should be reviewed by the mayor and council. In addition, city officials did not implement all of …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School District Audits
… 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 … of a cyberattack or disaster, officials may not be able to restore critical IT systems, applications or data in a timely …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Village of Monticello – Payroll (Sullivan County) Village officials did not ensure … with two officers accounting for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… New Residential Investment Corp., Sinclair Broadcast Group and Trip Advisor — seeking increased board diversity, … DiNapoli wrote to the more than 200 companies in the Russell 3000 Index with no women directors, informing them of …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityComptroller DiNapoli Releases Municipal Audits
… bookkeeper, who performs all financial duties, including online banking, on her personal computer. The bookkeeper … collects, records and deposits receipts and makes online transfers without oversight, including inappropriately … were inadequately supported. Village of Atlantic Beach – Payroll (Nassau County) Although department supervisors …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1943
… State Agencies Bulletin No 1943 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaState Agencies Bulletin No. 1984
… and Tax Statement), employers are required to furnish each employee with a Form W-2 by 01/31/2022. Effective Dates 2021 … appear in each box of the Form W-2 Statement. Additional Employee Information Employees should retain their last … State Payroll Online (NYSPO) or by agencies, will have the employee’s full Social Security number. Taxable Gross …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021Opinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-5
… -- Fund Transfers (referendum requirements for transfer from capital reserve fund) MUNICIPAL FUNDS -- Capital Reserve … a resolution of the governing board of a county for the transfer of monies from a capital reserve established … a specific improvement or specific item of equipment into another capital reserve fund is not subject to permissive …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5