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Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… to Englewood Hospital and Medical Center (Englewood) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background The New York State Health Insurance … To determine if BlueCross BlueShields Empires payments to St Marys Hospital St Marys for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … the $6,868 from AMC for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … the $5,196 from Bassett for the overpayments we identified in this audit. Develop and implement the controls necessary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughContract Advisory No. 26
… any bidder certifies, and in the case of a joint bid each party thereto certifies as to its own organization, under …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/26-statement-sexual-harassment-prevention-bidsUse of Vendor-Supported Technology
… This includes requirements for ensuring systems are maintained at vendor-supported levels (i.e., systems … policies and procedures to ensure that its systems are regularly reviewed and kept up to date. Key Recommendations Take steps to ensure that systems are maintained at vendor-supported levels such as developing …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… 29, 2024, cash balances did not agree with bank balances for 27 of the 37 bank reconciliations we prepared, and total …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136XI.12.B Contract Assignments – XI. Procurement and Contract Management
… (“Transferee”) other than the original contracting party having such rights, obligations, and liabilities … their signatures acknowledged. If the original contracting party has ceased to exist as a business entity, the … or organization other than the original contracting party having such rights obligations and liabilities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsDiNapoli Releases Upper Manhattan Economic Snapshot
… The number of jobs, businesses and people living in Washington Heights … record levels, but low household incomes and a shortage of affordable housing are challenges, according to an economic snapshot released today by New York State Comptroller Thomas P. DiNapoli. The …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-upper-manhattan-economic-snapshotOversight of Residential Domestic Violence Programs
… regulations. Our audit covered the period January 1, 2015 through October 20, 2017. Background OCFS’ Division of Child … a residential DV program. DV programs are run by various not-for-profit agencies across the State. During our audit … that affected our audit risk assessment and conclusions, but also by presenting us with contradictory information, …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsDiNapoli: Ex-Lake George Watershed Coalition Director Convicted in Grant Scheme
… and the New York State Department of Taxation and Finance for their exemplary work and partnership with my office to …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-ex-lake-george-watershed-coalition-director-convicted-grant-schemeAccounts Payable Advisory No. 67
… of State Finance Law Article 11-A, Interest Payments on Certain Amounts Owed by the State, to the extent necessary … using the MIR Adjustment Date field. For more information on adjusting the MIR date, please refer to Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/67-prompt-payment-interestOperational Advisory No. 24
… Guidance : In preparation for Fiscal Year End 2025-26 the Office of the State Comptroller (OSC) has updated the Guide to … it contains updated and/or new information on topics such as payroll, uncashed checks, journal vouchers/entries, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… been sentenced to five years’ probation and ordered to pay full restitution and asset forfeiture after previously … been sentenced to five years probation and ordered to pay full restitution and asset forfeiture after previously …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsVI.2.C Budget Journal Transactions – VI. Budgets
… agencies will no longer submit budget journals against the Appropriation (KK_APPROP) or Segregation (KK_SEG) ledgers. … Budgets and Spending will use budget journals to maintain appropriation and segregation attributes including lapse … Budget Journals, Budget Transfers and/or InterUnit Budget Transfer journals to record the attributes associated with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2c-budget-journal-transactionsOversight of the Early Intervention Program (Follow-Up)
… the Program and its contracts with the 57 counties in the State and New York City (referred to as “municipalities”) … federal Individuals with Disabilities Education Act and State Public Health Law include specific requirements and … system (Child Find) that ensures eligible children in the State are identified, located, and referred to the Program. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followBedford Central School District – Medicaid Reimbursement (2025M-43)
… 2024 Understanding the Program The District is governed by a seven-member Board of Education (Board) that is responsible … Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… Audit Period January 1, 2023 – July 23, 2025 Understanding the Audit Area Town officials should properly distribute FFI … tax proceeds to ensure that local fire departments receive the financial support they need. This helps maintain the safety and morale of firefighters, who play a crucial …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106Avoca Central School District – Procurement (2025M-29)
District officials did not always procure goods and services in accordance with the statutory requirements set forth in GML or with the Districts procurement policies and procedures When officials do not solicit competition during the procurement of goods and services taxpayers have less assuranc
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29DiNapoli: Service-Providing Industry Sectors Dominate State's 21st Century Economy
… have increased their share of total employment in New York state (including New York City), while the number of jobs in … long-term decline, according to a report released today by State Comptroller Thomas P. DiNapoli. “Service-providing … industry sectors have powered job growth across New York state and have helped shape the 21 st century economic …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-service-providing-industry-sectors-dominate-states-21st-century-economy