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Empire BlueCross BlueShield – Controls Over Payments for Special Items
… the State’s risk of excessive payments which result from contracts with hospitals that do not include language … of Civil Service (Department) administers NYSHIP. In carrying out its responsibilities, the Department … Empire paid the hospitals $636 million for special items. From 2009 through 2012, the Office of the State Comptroller …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … taxpayers. The board annually overestimated appropriations from fiscal years 2019-20 through 2021-22 by an average of … supervisor has weakened internal controls. For example, from Jan. 1, 2022, through Sept. 30, 2022, the town clerk …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1XII.2 Expenditure Policies – XII. Expenditures
… made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper … made by the State and its departments prior to payment in order to prevent and detect fraud waste and improper …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesState Agencies Bulletin No. 2409
… Reconciliation Bill for Budget Accountability, or One, Big, Beautiful Bill Act (OBBBA), became Public Law 119-21 on … 31, 2025. Eligibility Criteria: “Reported” employees with premium overtime earnings paid in 2025 will be included … NHRP738 Premium Overtime Report and provide the employee with their total (reported and not reported) premium overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… has failed to install electric vehicle (EV) chargers where they are most needed by New York’s nearly 50,000 registered EVs, … are only available to employees. The ports are not located where they’re most needed. Counties with high numbers of EVs … Authority has failed to install electric vehicle chargers where they are most needed by New Yorks nearly 50000 …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleXI.3 Submission of Purchase Orders – XI. Procurement and Contract Management
… entity creation and submission of these transactions in the SFS as “OP” transactions. For guidance on creation and submission of purchase orders issued from OGS centralized contracts for OSC approval, see Section … and copy of the OP transaction’s Contract Page from the SFS, with OSC approval affixed. It will be available …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi3-overviewHomeowners Association, Inc.
… York State Office of Children and Family Services (OCFS) in accordance with the terms and conditions of contract. … of the Attorney General to recover the remaining $19,200 from Homeowners. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incRush Fire District – Internal Controls Over Financial Operations (2013M-255)
… 27, 2013. Background The Rush Fire District, located in Monroe County, is a district corporation of the State, distinct and separate from the Town of Rush. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/15/rush-fire-district-internal-controls-over-financial-operations-2013m-255Fire Island Union Free School District – Claims Auditing (2023M-114)
… another five requestor copies, which prevented the Board from ensuring that the Business Office had authorized payment … B includes our comments on issues that were raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… to the Board reduced transparency and prevented it from properly monitoring financial operations and increased … Maintain proper financial records. File the AFR in a timely manner. Annually audit the Supervisor’s records. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… a district corporation of the State, distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… budgeted appropriations and revenues. The school lunch fund has had recurring deficits. Free meals were recorded without documentation, causing lunch participation figures to be inflated and the claiming … to which the District is not entitled. Unpaid school lunch balances totaled $36,000 from September 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… meet their job creation goals, the Board did not formally document its decision not to recapture benefits. Key … for projects and all project-related agreements. Document its determination of whether financial assistance …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardOrdinary Death Benefit – State Police Plan
… benefit). The first $50,000 of this benefit is paid in the form of group-term life insurance, which is currently … of $1,000, as limited by Section 130 of the Civil Service Law. …
https://www.osc.ny.gov/retirement/publications/1518/ordinary-death-benefitGlossary
… Law The New York State Abandoned Property Law can be found in McKinney’s Consolidated Laws of New York, Book 2 ½, or on … Exceptions include known bad addresses, new contact from the owner, and known privacy issues. In addition, … it using a disk or CD-rom. Exemption Holder is released from liability because they have proven that they are unable …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-auditsComptroller DiNapoli Releases Municipal Audits
… , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and … However, the board did not audit and approve claims from the private funds account prior to their payment. This … amounts were not deducted for health insurance premiums from any of the employees’ gross pay during the audit period. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Special Disability Benefits – Special 20- and 25-Year Plans
… to bodily fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact … who are permanently disabled by certain types of cancer that include melanoma or a condition of cancer … digestive, hematological, urinary, neurological, breast, reproductive, or prostate systems, but who passed a …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsComptroller DiNapoli Releases School Audits
… District and the Mount Morris Central School District . “In an era of limited resources and increased accountability, … developing reasonable budgets and managing fund balance in a responsible manner. Corinth Central School District – … Financial Condition (Saratoga County) General fund budgets from 2012-13 through 2014-15 were not structurally balanced …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-auditsProperty Tax Credits
… oldest program (the Property Tax Freeze program) beginning in levy year 2014. Each of these credits are intended to … programs. Further, each program disqualifies a homeowner from receiving the credit when his or her income exceeds a … duplicate payments or home owner or property not eligible. In addition, we worked with the Department to return 20 …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-credits