Search
Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… billion. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical portion of the Empire Plan. United processes and pays medical and surgical claims … by health care providers on behalf of Empire Plan members. United contracts with a large network of health care …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits (Follow-Up)
… such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control (Bureau) is … The Bureau comprises two offices. The Office of Permit Management (Permit Office) provides customer service … developed and implemented the NYCStreets Permit Management System (NYCStreets), an online application. An applicant must …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and thereby comply … Determine whether the Office of Temporary and Disability Assistance had …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsStreet Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsState Comptroller DiNapoli Releases School Audits
… County) District officials have not effectively managed fund balance and have allowed unrestricted fund balance to exceed the statutory limit for the past three … Instead, the board annually appoints a network systems manager who performs these duties. As a result, there may be …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2368
… as determined by the New York State Department of Labor (DOL), are affected. Background: The State Comptroller is … sufficient notice and an opportunity to be heard. The DOL makes determinations as to whether a NYS employee has … insurance benefits from an employee’s wages, the DOL will notify the employee and provide them with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2368-instructions-use-deduction-code-433-unemployment-insurance-owed-and-newState Comptroller DiNapoli Releases Audits
… recipients receive necessary durable medical equipment (DME, i.e., devices and equipment available on a monthly … in overpayments and $503,619 in questionable payments for DME rentals. DOH made little progress in addressing the …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsOpinion 91-46
… decision of the Court of Appeals in National Westminister Bank v New York , 76 NY2d 507, 561 NYS2d 541. In Opn No. … opinion, the Court of Appeals in National Westminister Bank , supra , held a county clerk to be a "state officer" … p 65). Moreover, we believe that National Westminister Bank , supra , is distinguishable from Kelley v McGee because …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli: SED Agrees to Improve Oversight of Migrant Education Program
… regional Migrant Education Tutorial and Support Services (METS) programs whose staff are charged with delivering … all migrant students who have been enrolled in a school in New York since the ninth grade earn a high school diploma at the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-sed-agrees-improve-oversight-migrant-education-programSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … access and contingency planning. Several of the main questions include follow-up questions that will elicit … staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentXI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… to investment activities in Iran. According to the Act, a person engages in investment activities in Iran if the person provides goods or services of twenty million dollars … or more in credit for a minimum of 45 days to a person for purposes of providing goods or services in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012V.2 Governance – V. Chart of Accounts (COA) Governance
… centrally for both SW and agency-specific configuration request for changes as follows: Standardized policies, … Requires COA Governance Workgroup Approval Additional Request Information New Values Changes Account Yes Yes Request must be from OSC ALN (Assistance Listing Number) No …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governanceOversight of Private Career Schools
… in New York State. The audit covers the period January 1, 2009 through June 27, 2012. Background The New York State … collected from private career schools. From April 1, 2009 through December 31, 2011, the Bureau collected fees and assessments totaling $9.3 million. Key Findings The Bureau has not provided …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Little Meadows Early Childhood Center, Inc. (Little Meadows) on its Consolidated Fiscal Reports (CFRs) … The audit focused primarily on expenses claimed on Little Meadows’ CFR for the fiscal year ended June 30, 2018 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools … charter schools). DOE recognizes the importance of mental health well-being in the school setting, stating on its webpage that “Mental health impacts not only our students but our families, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Empower is authorized by SED to provide education services—Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – 2.5 hours per day, and Preschool Integrated Special Class – over 2.5 hours …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Comptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… issued in September 2015 found significant issues with medical records provided by a physician to support his … of Mainstream Managed Care Organizations (MCOs) (2015-S-76) Auditors found that one MCO reported about $9.8 million … to decline. State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits