Search
Accounts Payable Advisory No. 43
… Payment Interest and more Update: The below sections of the GFO were updated and are effective April 1, 2017. … parts of the contacts tab of a vendor record X.4.D Location New section giving detail about important parts of the location tab of a vendor record; Explains new concept of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/43-gfo-updates-supplier-prompt-payment-interest-and-moreUnited HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … requirements, when United processes a non-participating provider’s claims, it is with the understanding that Empire … cost-sharing obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
To determine whether Eastern Orange Ambulatory Surgery Center LLC waived Empire Plan members outofpocket costs and if so to quantify the overpayments made
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … requirements, when United processes a non-participating provider’s claims, it is with the understanding that Empire … cost-sharing obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … requirements, when United processes a non-participating provider’s claims, it is with the understanding that Empire … cost-sharing obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpContract Participation of Minority- and Women-Owned Business Enterprises
… enterprises; met these goals; and accurately reported its results to the Department of Economic Development. Background … short of reaching its goals; did not accurately report the results of its efforts; and, in fact, overstated the extent … risk of fraud. The unreliability of MWBE utilization data results in a questionable baseline for managing a critical …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Empire State Development Corporation’s (ESD) Department of Economic Development properly certified and recertified … May 1, 2008 to April 30, 2014. Background The Department of Economic Development’s (DED) Division of Minority and Women’s Business Development (Division) …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… that must purchase allowances and other terms of the auctions are under development by DEC. State Parks In SFY … on electric and gas utilities, or from the proceeds of auctions conducted under the Regional Greenhouse Gas …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases School Audits
… office completed audits of the Frankfort-Schuyler Central School District , Hammondsport Central School District , Putnam Northern Westchester Board of … Educational Services , Raquette Lake Union Free School District and the Western Suffolk Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… CUNY did not have any of the required notification forms for these accounts. Additionally, auditors found an … for the two years ended June 30, 2014 continued to include costs that were not valid or consistent with state … was appropriate and properly supported. Department of Taxation and Finance: Personal Income Tax Refunds …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsHoltsville Fire District – Financial Management (2025M-4)
… and properly establish and manage capital reserve funds? Audit Period January 1, 2019 – December 31, 2023 … that the tax levy is not greater than necessary. Reserve funds are established to provide resources for an intended … estimates or properly establish and manage capital reserve funds. As a result, from 2019 through 2023, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Poland Central School District – Lead Testing and Reporting (S9-25-20)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … 2 As of December 22, 2022, schools are now required to test for lead in the water every three years beginning …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … did not have a complete sampling plan to identify all water outlets for sampling or exemption. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingOtisco Fire District – Financial Activities (2025M-42)
… and supported and accurate financial reports were provided to the Board? Audit Period January 1, 2023 – February 4, 2025 … financial records and providing periodic financial reports to the Board. In order to ensure financial activities are properly managed, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… York State. IDAs provide financial assistance, including tax exemptions (e.g., real property, mortgage recording and … of the approved projects were granted sales and use tax exemptions and three were granted mortgage recording tax exemptions. Audit Summary The Board did not properly …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mPreston Fire District – Board Oversight (2025M-87)
… providing adequate oversight of the financial activities to help ensure public funds are managed with accountability, … the Board missed an opportunity for the District to realize additional revenues which would benefit District … District officials did not have guidance on when and how to help ensure that they obtained the best value possible …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/preston-fire-district-board-oversight-2025m-87State Comptroller DiNapoli Releases Municipal Audits
… authorized and made in a timely manner, water and sewer fund budgets should be modified accordingly. The city’s …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … all expenses for operations. Auditors found that the Sunnyside Manor development’s Board of Directors (Board) held … identified transactions, totaling $51,048, paid from Sunnyside Manor’s operating account to the Board-held …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… for a random sample of 200 direct hire and 98 temporary nurses from five HHC facilities or organizations to verify that these nurses were properly screened prior to being hired and were … continuously monitored after hire. Of the 200 direct hire nurses in the sample, 41 (21 percent) had not been …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-audits