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Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… for personal gain. The former Clerk-Treasurer was able to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal responsibilities, provide oversight and … official in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19State Comptroller DiNapoli Releases Audits
… of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid overpayments for brand name prescription drugs where generic drugs were … for drugs that appear to be generic but were paid using brand name pricing methods. Department of Health: Medicaid …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2227
… Purpose: As we prepare for enactment of the 2024-25 NYS budget, OSC would like to provide notice of the possible impact to the upcoming paycheck distribution and release of direct … As we prepare for enactment of the 202425 NYS budget OSC would like to provide notice of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2227-paycheck-distribution-and-release-direct-deposit-funds-preparationEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… Purpose To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its … To determine whether Empire BlueCross BlueShield Empire paid …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, … policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during … and members are paying excessively for dual Empire Plan Family coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… providers who routinely bill for higher-level Evaluation and Management services and to determine if out-of-network providers billed UnitedHealthcare for higher-paying Evaluation and Management services than what were actually performed. … providers who routinely bill for higherlevel Evaluation and Management services and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesState Agencies Bulletin No. 2420
… Purpose: As we prepare for enactment of the 2026-27 NYS budget, OSC would like to provide notice of … all other advices can be released. Background: If the SFY 2026-27 budget is not passed or a budget extender bill to … direct deposit files may not be released on the normal schedule and employee financial institutions may delay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2420-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 2328
… Purpose: As we prepare for enactment of the 2025-26 NYS budget, OSC would like to provide notice of the possible … and release of direct deposit funds and advices should the NYS budget be late and a budget extender bill is not passed. … the Legislature passes and the Governor signs the 2025-26 NYS budget or a budget extender bill. Effective Dates: OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2328-paycheck-distribution-and-release-direct-deposit-funds-preparationState Agencies Bulletin No. 560
… is considered to have worked a minimum of one-half day for the purpose of computing overtime compensation. An … the requirement that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee eligible for Recall Overtime may or may not be on Standby. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andOpinion 96-21
… issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Beach Erosion Control Districts (increase or improvement of … destroyed or worn-out facilities or appurtenances by beach erosion control district) TOWN LAW, §§198(10-a), … the installation of a sand-filled geotube at a town-owned beach in a town beach erosion control district which was …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Other Places to Search for Unclaimed Funds
… and uncashed retirement checks. Pension Benefit Guaranty Corporation For information about refunds on retirement … or for undeliverable or uncashed dividend checks. National Credit Union Administration (NCUA) For information on accounts from liquidated credit unions. U.S. Savings Bonds For information on lost or …
https://www.osc.ny.gov/unclaimed-funds/resources/other-places-search-unclaimed-fundsFund Financial Data – 2022 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataVillage of Addison – Payroll (2024M-12)
… was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash collected totaling … could therefore install unauthorized software or alter the computer configuration. Although data is backed up in the Clerk’s office and Finance Department, the backups are not taken …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyFund Financial Data – 2021 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… events Attending a political party rally/candidate forum Board and committee meetings for private organizations …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaOpinion 90-12
… which authorizes copies of papers to be certified by an attorney, does not apply to court orders submitted to a … being served with a copy of a court order, certified by an attorney, authorizing such payment. You state that the county … Where a certified copy of a paper is required by law, an attorney admitted to practice in the courts of the state may …
https://www.osc.ny.gov/legal-opinions/opinion-90-12Opinion 2001-6
… fire department may use foreign fire insurance tax monies to buy a computer a fax machine and a refrigerator for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-6Pension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An audit released today by State …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programs