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Tier 2, 3, 5 and 6 Death Benefits – Police and Fire Plan
… active service, your beneficiary will be paid the greater of the two death benefits; if you die after retirement, and … two is equal to your salary multiplied by your years of service, not to exceed three years of salary. For example, if you die after one year of service, …
https://www.osc.ny.gov/retirement/publications/1512/tier-2-3-5-and-6-death-benefitsDiNapoli: SUNY Downstate Failed to Get Its Money's Worth From Cost-Cutting Consultant
… Downstate Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble, but a report … found questionable travel and excessive lodging expenses for the contractor, Pitts Management Associates (PMA), which … Downstate Medical Center paid a consultant $34 million for a plan to help the hospital out of financial trouble but …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-suny-downstate-failed-get-its-moneys-worth-cost-cutting-consultantCity of Lockport -- Budget Review (B18-1-10)
… City officials did not provide evidence that they prepared cash flow estimates for 2019, which would have allowed the City to … City officials should prepare and analyze 2019 cash flow projections to determine if unrestricted fund …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10City of Mount Vernon – Audit Follow-Up (2020M-96-F)
… audit report City of Mount Vernon – Financial Reporting and Oversight (2020M-96), released in September 2020. The audit determined that: The City Council (Council) and officials did not have adequate financial information for the effective management of operations and, as a result, the City lost its credit rating. The City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-fProblem Gambling Treatment Program
… treatment are referred to the nearest OASAS outpatient program and to Gamblers Anonymous. Key Findings OASAS has not … 40 do not have an OASAS problem gambling treatment program; for some areas, the nearest OASAS treatment program is more than one county away – and the distance may …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programComptroller DiNapoli Releases State Audits
… help ensure its independence. Tuition Assistance Program (TAP): State Financial Aid Program at LIM College (2015-T-2) … risk that a significant number of students certified for TAP were not eligible for awards. Nonetheless, tests did …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsDiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… years probation and paid a total of $4,303 in restitution for falsifying her own tax payments for at least three years until her crimes were exposed in an … years probation and paid a total of $4303 in restitution for falsifying her own tax payments for at least three years …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-billsMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… always accurate. Specifically, the audit found: Managed care organizations (MCOs) made improper payments totaling $29.8 million to health care providers. The improper payments occurred because of … fee-for-service payments totaling $2.9 million to health care providers. The improper payments occurred because …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesDiNapoli Releases Bond Calendar for Fourth Quarter
… December, all of which is new money. The anticipated sales in the fourth quarter compare to past planned sales of $8.58 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution … easy-to-use website was created to promote transparency in government and provide taxpayers with better access to …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104DiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… sales tax collections, excluding all cities, increased only 0.5 percent for the first six months of 2015, with many …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… Purpose To determine whether UnitedHealthcare overpaid for out-of-network anesthesia … health and substance abuse. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical … services. Other Related Audits/Reports of Interest UnitedHealthcare: Improper Payments for Medical Services …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… of Health system has adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper enrollments caused Medicaid overpayments. The audit covered … fully assess the adequacy of NYSOH controls over Medicaid enrollments and fully determine the extent to which improper …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthLow-Income Housing Trust Fund Program
… audit covers the period April 1, 2008 through December 11, 2013. Background The Housing Trust Fund Corporation's … about 4,400 low-income housing units, due to: questionable award decisions; lax monitoring or enforcement of … adhere to its own policies regarding the project award process. During our audit period, the Program awarded …
https://www.osc.ny.gov/state-agencies/audits/2014/08/28/low-income-housing-trust-fund-programProperty Tax Freeze Credit
… the 2016 tax year, use relevant Department data to ensure only eligible taxpayers receive the PTF credit. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditSelected Aspects of Discretionary Spending
… whether discretionary spending by the New York State Energy Research and Development Authority complied with its … 2010 through March 31, 2012. Background The New York State Energy Research and Development Authority (Authority) was … and technology to solve some of New York’s most difficult energy and environmental problems in ways that improve the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2Calculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… . Graded rates are calculated based on a System average rate that does not include employer Group Term Life Insurance … years’ adjustments). Determines the employer’s average rate Divides the normal contribution by the billable salary. Determines the employer’s graded rate Multiplies the System graded rate by the ratio of the …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentLong Island Association for AIDS Care, Inc.
… 1, 2013 through June 30, 2018. LIAAC rents its principal place of business from the Long Island Network of Community … $52,972 for rental expenses paid to LINCS in excess of market rates. Furthermore, the lease with LINCS that LIAAC … non-cancellable term and escalation clauses anomalous with market standards. $5,990 for LINCS’s and its affiliate’s …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/long-island-association-aids-care-incReview of the American Academy of Pediatrics
… C028275, C018189 and C022937, were bona fide and made in accordance with the contracts. Background The Department’s … with the AAP. We examined approximately $1.5 million in select payments made during the period February 16, 2006 … AAP for expenses not allowed under the contracts where AAP does not provide sufficient, appropriate evidence to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1