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Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… audit covered the period January 1, 2007 through June 8, 2011. Background The State's Medicaid program provides health … of the procedures the dentists billed in relation to the hours their offices were open. For example, on June 17, 2010, … used by the dentists. We referred our findings to the Attorney General's Office for further investigation. In …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New … classroom within its early education center. Elmcrest is authorized by SED to provide preschool education services … between the ages of three and five years. Elmcrest is reimbursed for these services through rates set by SED. …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualUnited HealthCare – Empire Plan Drug Rebate Revenue
… December 31, 2013. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … of the prescription drug program to Medco Health Solutions, Inc. (Medco), including the negotiation and … by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) acquired Medco. The subcontract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… Capitation Payments to managed care organizations. The audit covered the period from August 1, 2015 through July 31, 2020. About … 31, 2016, was not sufficiently inclusive to capture all improper SMCPs. Key Recommendations Review the remaining …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… To determine whether EmblemHealth Plan, Inc. overpaid dental claims for members covered by two subscriber plans under the New York State Dental Insurance Program. The audit covered the period from … To determine whether EmblemHealth Plan Inc overpaid dental claims for members covered by two subscriber plans …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… services that were erroneously billed as inpatient claims. The audit covered the period from January 2018 through March 2022. About the … that can be performed in the same day. Medicaid uses the All Patient Refined Diagnosis Related Groups (DRG) …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsState Agencies Bulletin No. 2407
… are affected. Background: According to IRS Publication 15 (Circular E) for 2025, and the Instructions for Form W-2 … earnings paid in paychecks dated: Administration: 01/15/2025 through 12/31/2025 Institution: 01/09/2025 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2407-form-w-2-wage-and-tax-statement-tax-year-2025Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… is located in Cattaraugus County. The District is governed by the Board of Education which comprises nine elected … to reserves and increased the real property tax levy by approximately 26 percent. The Board failed to adopt a … totaling approximately $1.7 million were not supported by a plan or other documentation validating the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Eaton No. … activities or keep appropriate records and reports. The board did not ensure basic accounting records were … and council. In addition, city officials did not implement all of the recommendations in a previous review letter when …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… program in fiscal year 2023-24. The city could potentially face shortfalls based on revenue estimates for sanitation … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls on Companies to Increase Board Diversity
… ethnicity, age, gender identity and sexual orientation. The companies are among hundreds with no women directors that … The Fund has also adopted a proxy voting policy to oppose all incumbent board directors at companies that have no women … have just one woman director, the Fund will vote against all incumbent nominating committee members. To date, it has …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … – Supervisor’s Fiscal Responsibilities (Steuben County) The Supervisor did not adequately fulfill his fiscal … to provide oversight of the bookkeeper, who performs all financial duties, including online banking, on her …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1984
… Taxable Gross amounts. W-2 Distribution The agency address will be used as the return address for the 2021 Form W-2 Statements. For employees who … form W-2, OSC will mail Form W-2 to employee’s mailing address currently listed in PayServ. If no mailing address …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1984-form-w-2-wage-and-tax-statement-calendar-year-2021DiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… corporate accountability for progress on diversity, equity and inclusion (DEI) issues. “We encourage the Fund’s portfolio companies to ensure diversity, equity and inclusion throughout their businesses not just … with a failure to uphold inclusivity and diversity. Racial Equity Audit At Chipotle , DiNapoli refiled a shareholder …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesOther Bulletin No. 82
… Fund of OSC’s automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … a salary increase of three percent (3.00%) for fiscal year 2025-2026 for all eligible employees. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilNew York State Comptroller Thomas P. DiNapoli Statement on Executive Budget Proposal
… collections were strong in December, the future is clouded with uncertainty. The federal tax bill’s impact on New York’s …
https://www.osc.ny.gov/press/releases/2018/01/new-york-state-comptroller-thomas-p-dinapoli-statement-executive-budget-proposalState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… “The Governor put forth an ambitious agenda to tackle our growing infrastructure needs and build for the future. “The state’s economy continues to be in a … government more ethical, transparent and accountable to all New Yorkers. “In the coming weeks, my office will …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsSouth Buffalo Charter School – Employee Compensation (2018M-1)
… July 1, 2015 through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an … South Buffalo Charter School Employee Compensation 2018M1 …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Village of Ossining – Parking Ticket Collections (2017M-259)
… Village of Ossining Parking Ticket Collections 2017M259 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259