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Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… in accordance with agreements Empire negotiates with member hospitals. Payments for hospital services are … fee schedules that are negotiated between Empire and its member providers. Hospitals may be entitled to additional … standard fee schedules. Agreements with many of Empire’s member hospitals limit the payments for special items. For …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Department of Financial Services. On December 10, 2015, William Davis pleaded guilty to Grand Larceny in the Second … we did not test, and formally assess the conduct of William Davis. Key Finding Department officials made progress … initial audit report. At the time of our follow-up review, William Davis made full restitution of $231,919 to the State, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… activities or determine whether all disbursements were for appropriate Department purposes. Furthermore, the … such as deposit slips or issue required receipts, for all deposited revenues totaling $225,198. Record 18 … in the accounting software. Obtain any Board approval for 24 disbursements totaling $113,194 or Board approval …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104City of Lockport -- Budget Review (B18-1-10)
… Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter … City of Lockport Budget Review B18110 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Ignition Interlock Program Monitoring (2015-MS-4)
… of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . Purpose of Audit The purpose of our audit was to … monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program regulations … at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). None of the six counties consistently provided …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Cost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: … property) are accurate. Monitor Your Claims Keep track of where your claims come from so you can actively manage your …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Center Moriches Free Public Library , Town of Harmony , Village of Hillburn , … spent appropriately and effectively.” Center Moriches Free Public Library – Budgeting and Cash Receipts (Suffolk … announced his office completed audits of Center Moriches Free Public Library Town of Harmony Village of Hillburn …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: 59 School Districts in Fiscal Stress
… the remaining 48 as “susceptible to fiscal stress.” The scores are based on the evaluation of 671 school districts … Department as of Dec. 31, 2016. Today’s announcement does not include scores for the dependent school districts in … respective cities later this year. The monitoring system does not score New York City. For a list of school districts …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli: Local Government Debt Levels Off
… helps local governments to build roads, bridges, and schools and buy equipment,” DiNapoli said. “Too much debt … to adjust if a recession hits or can limit its ability to take on critical infrastructure projects. When a local … debt. The Rochester City School District fell in second place with $487 million in debt. Worcester Central …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offContributions – Special 20- and 25-Year Plans
… required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and … the Section 383-f plan. These contributions are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsCincinnatus Fire District – Board Oversight (2025M-77)
… as of March 11, 2025, was 165 days past the deadline. Without accurate and up-to-date inventory records, District … the District did not have clear guidelines for defining how much fund balance should be maintained or how it should be …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … , Town of Saratoga and the Vischer Ferry Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … segregate these duties. Vischer Ferry Volunteer Fire Company – Cash Disbursements (Saratoga County) The board …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… services – the non-competitive procurement method used to award the custodial services contracts – was in its … – Long Island Rail Road: Selected Aspects of the M9 Rail Car Project Management (2020-S-50) In 2013, LIRR awarded a … of 92 cars by almost three years and over budget by $8.9 million. LIRR also did not assess or collect liquidated …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… have been appointed co-lead plaintiffs in a derivative lawsuit filed against certain officers and directors of Wynn … have been appointed colead plaintiffs in a derivative lawsuit filed against certain officers and directors of Wynn …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceState Comptroller DiNapoli Releases Audits
… and fire safety issues, such as exposed wiring and missing smoke detectors. Further, OTDA had not provided local Social …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… hospital. Department of Labor (DOL): Protection of Child Performers (Follow-Up) (2018-F-24) An initial audit found DOL … and effective system of internal controls for the Child Performers Unit and did not have the necessary controls to … compliance with regulations designed to protect child performers' earnings. Auditors also found that DOL's …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1Levittown Union Free School District – Financial Management (2026M-13)
… costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund … not needed to finance operations results in real property tax levies that are higher than needed. Further, the lack of … website for public review. 1 New York State Real Property Tax Law (RPTL) Section 1318 …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not comply with state laws. Levittown Union Free School District – Financial Management (Nassau County) … to balance the budget when these funds were not necessary for operations. The board and district officials’ consistent … that are not valid district expenditures. Copiague Union Free School District – Audit Follow-Up (Suffolk County) The …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Improper Medicaid Payments to Eye Care Providers (2015-S-6) Auditors identified vulnerabilities … for services. As a result of these weaknesses, six eye care professionals who did not fully comply with the …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Municipal Audits
… of Bohemia Fire District , Village of Candor , Town of East Hampton , Islip Housing Authority , Jefferson Community … and goals for using the accumulated funds. Town of East Hampton – Budget Review (Suffolk County) Auditors found … audits of Bohemia Fire District Village of Candor Town of East Hampton Islip Housing Authority Jefferson Community …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits