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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-programHoltsville 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-87DiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… also led to unsatisfactory long-term care for eligible patients in need,” said State Comptroller DiNapoli. “I urge … oversight of its managed long-term care program so that patients receive the services they are entitled to.” … care and nursing home care, to chronically ill or disabled patients. To be eligible, patients must meet certain …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… than 2.7 million payments worth more than $8.5 billion in February 2014. His office also rejected 157 contract … Medicaid administrative services contract is implemented in state fiscal year 2015-16. Office of General Services – … City – Transportation Grants Approved nearly $6 million in state Department of Transportation grants for New York …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014State Contract and Payment Actions in January
… Authority for construction expenses for the new Western NY Welcome Center in the town of Grand Island. $2.4 million … million for gaming revenue distributions from the Tioga Downs, Rivers, Montreign, and del Lago casinos to 26 local …
https://www.osc.ny.gov/press/releases/2019/02/state-contract-and-payment-actions-januaryDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… providers whose IDs did not match with a Medicaid enrolled provider on the date of service. $832.5 million in claims … They submit their contracted providers to DOH’s Provider Network Data System (PNDS) at least quarterly. The … regulations and the providers are entered into the NYS Provider and Health Plan Look-up website. DOH also uses PNDS …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening failures, according to an audit released … of Environmental Conservation DEC should improve oversight and enforcement of compliance with the states dam safety …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… New York City increased its expectations for its surplus in fiscal year (FY) 2025 to $2.34 billion, … seekers, which will help balance its $116.9 billion FY 2026 budget, according to a report released today by State … New York City shore up its finances and close a budget gap for the coming fiscal year,” DiNapoli said. “However, given …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emerge