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Opinion 91-50
… or by a political subdivision. This is in reply to your inquiry asking whether bonds of the Local Government …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… 1, 2008 through May 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid … therapy services. The FQHCs billed an approximate rate of $200 per person for group therapy, as opposed to the … provider did not bill the appropriate FQHC payment rate of $35.16 for group therapy, but rather billed a rate of …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupSelected Employee Travel Expenses
… three-year audit period, as well as other outliers. As a result of our analysis, we examined the travel expenses of … "tax home" rules for 2009 and are taxable as income. As a result, the travel reimbursements made to the employee were …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… station of the eight Tarrytown employees and, as a result, made improper travel reimbursements totaling $320,756 … State policies regarding travel reimbursements. As a result of the improper travel reimbursements made to the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesOpinion 94-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Directors (Board) which comprises 10 members who represent property owners in the DIBID, five members who represent …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252DiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… this former official is brought to justice.” DiNapoli’s auditors found that Harper controlled all phases of the court’s cash collection process with little oversight by the two … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not … NYSHIP, serving about 1.1 million members. The Department of Civil Service (Civil Service) contracts with UnitedHealthcare Insurance Company of New York (United) to administer the medical/surgical …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesState Comptroller DiNapoli Releases School District Audits
… officials did not properly authorize and monitor overtime for non-instructional employees or review the overtime … employees were paid overtime totaling $203,444, primarily for non-emergencies. With appropriate scheduling, over … or reduced. In addition, 10 employees were overpaid for overtime hours totaling $7,551 and seven employees were …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsVillage of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Fishkill – Fiscal Stress (2013M-188)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … 1, 2012, through March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… The Town’s budgeted appropriations in the 2013 fiscal year were $637,517 for the general fund and $608,680 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Keeseville – Financial Condition (2013M-192)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000
… Former Town of Potter Clerk Julie Brown was sentenced to six months in Yates County jail today for stealing nearly … office. Brown, 49, of Penn Yan, stole cash payments made to the town for property taxes and fees for marriage … hunting permits and building permits. She used the money to support her personal lifestyle, including trips to casinos …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000Village of Clyde – Financial Management and Board Oversight (2013M-96)
… 11, 2013. Background The Village of Clyde is located in the Town of Galen in Wayne County and has approximately 2,100 residents. The … appropriations for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Use of Vendor-Supported Technology (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Use of Vendor-Supported Technology ( 2019-S-40 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followTown of Sidney – Budget Review (B4-14-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… The City Council of Mount Vernon did not have adequate financial information … for the effective management and fiscal oversight of city operations because officials failed to file annual … provide guidance for a more transparent financial account of the city’s finances during this difficult time. It is my …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesCity of Newburgh – Budget Review (B20-6-12)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the City’s 2021 proposed budget. Background The City of Newburgh, located in Orange County, is authorized by …
https://www.osc.ny.gov/local-government/audits/city/2020/11/13/city-newburgh-budget-review-b20-6-12NYS Common Retirement Fund Reports Second Quarter Results
… The New York State Common Retirement Fund’s (Fund) estimated … with an estimated value of $226.4 billion, according to New York State Comptroller Thomas P. DiNapoli. “A second … and real assets (8.5 percent) and credit, absolute return strategies and opportunistic alternatives (5.3 percent). …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-results