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UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed acupuncture and acupuncturerelated services
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesOperational Advisory No. 32
… “Related Voucher” must be linked to the transaction and no additional documentation is required. The description … ID. Use Supplier ID: 0RSNGLPYMT - ROA Single Payment Refunds The refund is from a vendor for items purchased with … Use Supplier ID: 0REMPLYREF - ROA Employee Refunds and Returns Medicaid/HIT/BHP Refunds – specific to DOH …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesState Comptroller DiNapoli Releases Municipal Audits
… Yards Acquisition (2021M-38) COIDA did not adequately plan for the 2017 acquisition of the rail yards. The property was … not maintain complete, up-to-date capital projects records for each project. The council also did not approve capital …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsXIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… POLICY An expense report must be submitted within 30 days of (i) the end of a travel event or (ii) the date the qualified non-travel … An expense report must be submitted within 30 days of i the end of a travel event or ii the date the qualified …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionAdministration of Self-Insured Workers’ Compensation Plans
… Objective To determine whether the Metropolitan Transportation … agencies administer their workers’ compensation plans to ensure they meet the self-insurers’ regulatory … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansDiNapoli Releases Bond Calendar For First Quarter
… York City, and their major public authorities during the first quarter of 2017. The planned sales of $4.27 billion … $400 million is a refunding. The anticipated sales in the first quarter compare to past planned sales of $7.57 billion … refundings or reofferings, and $6.74 billion during the first quarter of 2016, of which $3.82 billion was new money …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterWhat Not to Report – Legacy Reporting
… Not all items considered taxable by the IRS constitute salary as defined by the Retirement and Social Security Law. The following … from the retirement calculation if reported: The value of employee use of employer-provided vehicles Meal allowance … NYSLRS employers report information about employees through Retirement Online including their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… approach to fulfilling this key responsibility. The size and complexity of local government or school district … in record retention schedules. 3 Depending on the size and complexity of your local government or school …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorComptroller DiNapoli Releases School Audits
… his office completed audits of the Campbell-Savona Central School District , Gilboa-Conesville Central School District , Hicksville Union Free School … DiNapoli announced completed audits of the CampbellSavona Central School District CSD GilboaConesville CSD Hicksville …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Opinion 90-38
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Use of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New … To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0Amusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 through … its Industry Inspection Unit is responsible for inspecting rides at all amusement parks, fairs, and other venues located … made over 4,800 site visits to conduct inspections of rides across the State. In 2013 alone, Department staff …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… services contract with former New York State Council on the Arts Executive Director Heather Hitchens for necessity, propriety and … with State law and ESDC's internal contracting guidelines. The contract covered the period August 1, 2007 through … services contract with former New York State Council on the Arts Executive Director Heather Hitchens f …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsVendor Responsibility Documentation
… Documentation requirements for state contracting entities …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-documentationOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Compliance With State Arts Education Requirements
… dropping out of school and helps them develop their creativity, motivation, communication skills and leadership …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… of the Budget has established policies and procedures for all state agencies regarding the establishment of DPAs. See …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… between two or more parties to provide an intangible service such as banking services, repairs and maintenance, … or network or internet security; third party warranty service; quality assurance services; system usability … Integration Systems integration design; system analysis service; system installation service. 51088 Non-Classified IT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceLists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary File [ .xlsx ] | [ pdf ] All Data Worksheet [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsStraight Talk About Financial Planning For Your Retirement
… life, and it’s good to know your retirement benefit is one of them. You can be confident that when you are ready to … be there for you. Your retirement benefit is only one part of a good financial plan. Whether you are new to public … plan. Your retirement years should be an enjoyable part of your life — and they can be with some preparation and …
https://www.osc.ny.gov/retirement/publications/straight-talk-about-financial-planning-your-retirement