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DiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Esperance Fire and Rescue Squad and the Fallen Firefighter Memorial, State Comptroller Thomas P. DiNapoli and New York … stealing from the department and Fallen Firefighter Memorial,” James said. “Anyone who uses their trusted … additional $5,751 from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Anthem Blue Cross – Effectiveness of the Recovery Process
… by a hospital, skilled nursing facility, or hospice. In addition to processing and paying hospital claims for … either failed to recover or remit over $19.3 million in hospital claim overpayments to Civil Service. We found … to determine the recoverability of about $15.1 million in overpayments it identified, and was unable to accurately …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processState Agencies Bulletin No. 2430
… Education Differential. Affected Employees: Employees in the Professional, Scientific, and Technical Services … practicable using the following effective dates beginning in the check dates below: Pay Period Effective Date End Date … employees on how to submit such proof. Employees must be in a BU05 position with an Employee Status of Active, Leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationCharlotte Valley Central School District - Budget Review (B4-15-6)
… The Charlotte Valley Central School District, located in Delaware, Otsego and Schoharie Counties, has a tentative … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The District’s … limit. Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6Harrison Central School District - Financial Condition (2018M-260)
… reasonably estimate certain general fund appropriations in the annual budget in each of the past five years (2013-14 through 2017-18). Key … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/harrison-central-school-district-financial-condition-2018m-260Contributing Toward Your Retirement – Forest Rangers Plan
… the interest they earn, will provide you with an annuity, in addition to your regular service retirement benefits, when … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… the interest they earn, will provide you with an annuity, in addition to your regular service retirement benefits, when … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin … If the member is already receiving a pension benefit at the time the final DRO is submitted, the ex-spouse’s … must retire. If the member is not in active State service at age 70 ½, they will be subject to mandatory retirement. …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsComptroller DiNapoli Releases School Audits
… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … County) The district has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… repayment when an expense report was created that resulted in an amount owed to the State by an employee (i.e., Due to … to use the Due to State Offset functionality outlined in Chapter XIII.10.B – Refunds Owed to the State by an … and submit an Accounts Receivable Direct Journal Payment in the SFS. To apply the payment to the Due to State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeState Comptroller DiNapoli Statement on Impact of a Late State Budget
… years to recover. The state Legislature and Governor are in the process of finalizing a new state budget. Many New … on Monday, about 39,000 state workers may have a delay in receiving their paychecks. These state workers are part of … payroll, which is scheduled for April 8. Many work in health care and correctional facilities, among other …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and … already been made, and their approval is not documented in the minutes. The board did not conduct an annual audit of … general fund without first eliminating the tax levies in the part-town funds (those that exclude the village), …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… drug program averaged almost $3.3 billion per year. In accordance with the contracts, CVS Caremark was required … December 2022, Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of … of 10 manufacturers and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilAccess Controls and Vulnerability Management
… Program CDTA was created by the New York State Legislature in 1970 to provide transportation services to the Capital Region and is the primary transportation provider in the area, providing multiple bus services, shuttle … DRIVE. CDTA had an approximate workforce of 806 employees in 2025. CDTA’s mission is to provide mobility solutions that …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementInternal Control System Components
… period January 1, 2013 through May 21, 2015. Background In 1987, the Legislature passed the New York State … control, and issuing the Standards for Internal Control in New York State Government (Standards). The Standards form the minimum expectations for internal control in State agencies and public authorities, and provide …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Utica, New York. UCP provides preschool special education … ended December 31, 2012, UCP reported about $7.9 million in reimbursable costs on its CFR for three preschool special … education programs. Key Findings UCP claimed $97,781 in non-allowable costs for the year covered by our audit. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAudit of the Tuition Assistance Program at New York Career Institute
… is a two-year private, degree-granting school located in downtown Manhattan. NYCI is approved to offer nine certificate and degree programs in the fields of Court Reporting, Paralegal Studies, Office … a significant number of students certified for TAP are, in fact, not eligible for awards. Nonetheless, our tests did …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState University of New York Upstate Medical Center – Selected Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three year period ended March … for two individuals paid by SUNY Center with outliers in the area of mileage; one of these individuals also had …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses2018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims … $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… that is usually administered by a health care provider in a physician’s office or other outpatient clinical setting. … drugs. Key Findings We identified $5,536,537 in actual and potential overpayments for the cost of … Plan; $1,194,719 was paid for physician-administered drugs in excess of provider-contracted rates; $179,190 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs