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New York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… Objective To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit covered the … with Empire BlueCross (Empire) to administer the plan’s hospital benefits. From January 1, 2014 through December 31, … To determine whether Empire BlueCross paid hospital claims for members who were not eligible The audit …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesWindows Domain Administration and Management (Follow-Up)
… real servers, 33 petabytes of storage, and 35,000 Virtual Desktop remote connections. ITS provides State agencies secure networking and desktop support for more than 38,000 workstations on 1,600 … to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… district employees, and their dependents. The Empire Plan is the primary health insurance plan for NYSHIP, … members with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental health and …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDiNapoli Audit Finds Amsterdam's Finances Hampered by Poor Record Keeping
… Officials in the city of Amsterdam are unable to properly assess and monitor the city’s financial condition … Officials in the city of Amsterdam are unable to properly assess and monitor the citys financial …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-audit-finds-amsterdams-finances-hampered-poor-record-keepingComptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… York school districts had inappropriate computer access to sensitive student data and were able to change student grades and attendance records without … York school districts had inappropriate computer access to sensitive student data and were able to change student …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesEastport Fire District – Procurement (2025M-50)
… fire district (district) purchases should be made in the best interest of the taxpayers. One method for ensuring that … $847,191. This included 11 professional service and insurance vendors paid $214,672 and 20 vendors paid $96,955 … services are procured in the most economical way, in the best interests of the taxpayers. In addition, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50DiNapoli Announces State Contract & Payment Actions for December 2014
… central New York. $6.6 million contract with Cold Spring Construction Co. for critical bridge replacement over … supporting short-term debt issued in the form of commercial paper. $201 million with RBC Capital Markets LLC … resolution of disputes between subcontractors and prime contractors. Open Book New York For access to billions of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Opinion 92-52
… exchange or interchange of services and commodities, the conservation, preservation and protection of the authority's … it is affected within and outside the authority's supply area, and, within the territorial limits of the district, to … and develop a water supply and distribution system, upon such terms and conditions as shall be determined to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Village of Suffern – Budget Review (B19-6-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Fund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of finances. … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… Health, to help New Yorkers shop for and enroll in health insurance coverage. Since 2010, the Department has had a … statewide enrollment center for the State’s public health insurance programs. Through several amendments to the … taken, such as requiring Maximus to provide a complete sample population for each business function the Department …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… of Motor Vehicles (Department) has adequate procedures in place to accurately report its assessable expenses incurred in connection with the administration of Article VI and … our audit pursuant to legislative mandates included in these statutes, which direct that the Comptroller and the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalTown of East Hampton - Budget Review (B21-7-11)
… to appropriate up to 10 percent of the total budget, or as much as $7,219,371 for the 2022 tentative budget. The Town’s … years, we recommend that the Town carefully consider how much it sets aside as a cushion against unforeseen events …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Hicksville Water District – Competitive Quotations (2013M-233)
… operations and other financial related activities for the period January 1, 2012, to March 31, 2013. Background … provides water to about 48,000 customers each year. A three-member elected Board of Commissioners, consisting of … payment voucher or purchase order in our sample. Further, when purchases were made from State or County contracts, they …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster County. The District, which operates six …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Accounts Payable Advisory No. 20
… may be limited depending on the extent to which scanned documentation attached to an Accounts Payable Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsSteuben County – Court and Trust Funds (2024-C&T-4)
… custody that should have been turned over to the State Comptroller as abandoned property. Key Recommendations … that all money deemed abandoned property is paid to the State Comptroller and Court-ordered money is reconciled … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The audit covered the period from January 2019 through …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilOvertime Temporarily Excluded from Tier 6 Contribution Rates
… 2022 through March 31, 2024 from the calculation of Tier 6 contribution rates. This may lower contribution rates for some Tier 6 members for State Fiscal … by close of business Thursday, April 24. For your records: Contribution rates for SFY 2024-25 are available. Employers …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… in five school districts were changed from failing to passing without proper documentation or supporting … changes, 97 (50 percent) were changed from failing to passing, 36 (18 percent) increased a grade, 10 (5 percent) … in five school districts were changed from failing to passing without proper documentation or supporting …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changes