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UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed … Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the … To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not, … To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthCity of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which … The purpose of our budget review was to identify issues which …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and making … initiated corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Wall Street Bonuses Went Up In 2013
… The average bonus paid to securities industry employees in New York City grew by 15 percent to $164,530 in 2013, which is the largest average bonus since the 2008 … some rough patches last year and had a profitable year in 2013. Securities industry employees took home …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013Comptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Lawrence Porcari for abusing his position as a public official to engage in a scheme that defrauded the Mount … the execution of Porcari’s sentence. A status hearing is scheduled for November 18, 2020. “Any public official who … paid by customers for their use of water and whose use is limited by state and local law to Board of Water Supply …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentOpinion 2002-2
… This opinion represents the views of the Office of the State Comptroller at the time … to earn service credit while receiving such payment. You ask whether a service award program for volunteer … after attaining the program's entitlement age. If so, you ask whether a service award program may permit a participant …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2-0Opinion 2002-2
… 219-a(2)(b): A service award program may provide for a participant to earn service credit after attaining the … that feature, a service award program may permit a participant to waive voluntarily the right to begin receiving … however, should not be structured so as to permit a participant to begin receiving payment of his or her service …
https://www.osc.ny.gov/legal-opinions/opinion-2002-2DiNapoli and James Announce Guilty Plea of Former New York City Council Candidate in Straw Donation Scheme
… straw donations orchestrated by George Gonzalez and Anna Mendez, two employees of a Bronx non-profit organization …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-and-james-announce-guilty-plea-former-new-york-city-council-candidate-straw-donation-schemeUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent … fire companies, benevolent associations and the Firemen’s Association of the State of New York (FASNY). FFI is …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Adirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Adirondack is reimbursed for preschool special … in other than personal service costs that consisted of $9,453 in ineligible rent, $5,939 in non-reimbursable … tuition reimbursement rates. Remind Adirondack officials of the pertinent SED requirements that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were … covered the year ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualOperational Advisory No. 27
… of Financial Operations Support, at the email address below, indicating the type of transaction and the reason(s) … business rules in determining the Accounting Date. At this time, there are no plans to modify the timeframes or dates for opening or closing accounting periods in the SFS. OSC will make …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… as reserve funds even though the Board could not provide evidence that it met the legal requirements to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Town of Sidney – Budget Review (B4-14-19)
… mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19City of Dunkirk – Community Development Block Grant Management (2012M-146)
… and administration of the Community Development Block Grant program for the period April 1, 2008 through June 13, … 31, 2012, the City has received over $2 million in CDBG grant funding. Key Findings City officials have severely … program, including a review of periodic status reports on grant activity. Enter into a written agreement with the DLDC …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Opinion 89-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the salaries of the town supervisor town clerk town superintendent of …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Selected Aspects of Accommodations for Passengers With Disabilities
… identify key stations in its Port Authority Trans-Hudson (PATH) system and make those stations accessible and usable by … and Rehabilitation Act of 1973 that we reviewed within the PATH system and at the three bus terminals, we identified … conditions identified are the following: Four of the 13 PATH stations were not accessible to persons in wheelchairs. …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesOpinion 92-22
… Town of Gardiner , 157 AD2d 252, 557 NYS2d 488). In our view, however, these considerations are not implicated in …
https://www.osc.ny.gov/legal-opinions/opinion-92-22