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Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… our initial audit report, Empire BlueCross – Overpayments for Physician-Administered Drugs (Report 2021-S-33 ). About … The Empire Plan is the primary health insurance plan for NYSHIP, providing over 1 million members with four types … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-followKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… the Training Institute (KTI). The New York City Department of Education (DoE) pays tuition and fees to KQC using rates … CFR filed with SED. SED reimburses the DoE for a portion of its payments to KQC. For the two fiscal years ended June … services. The personal service disallowances consisted of $73,258 in excess salary costs for its Executive …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualArea #5 – Malware Protection – Information Technology Governance
… is especially true with the ongoing and escalating threat of ransomware attacks against local governments and schools. One way to detect and stop some forms of malware before it can affect its targets is by using … and kept current with software and signature (a set of characteristics also referred to as virus definitions) …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionState Comptroller DiNapoli Releases Municipal Audits
… the former superintendent was arrested and charged with second degree obstructing governmental administration … of Funds (Ulster County) The board did not always comply with its procurement and investment policies, or with statutory requirements relating to investments. The …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … and reofferings as follows: $366 million scheduled for April, of which $37.8 million is for new money and $328.5 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-releases-bond-calendar-second-quarterOpinion 92-32
… no longer needed for town purposes (see, e.g., 1981 Opns St Comp No. 81-5, p 4; 1976 Opns St Comp No. 76-1092, unreported; 31 Opns St Comp, 1975, p 89; cf . General Municipal Law, §109-b[7], …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 2000-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … museum) -- Powers and Duties (authority to become member of volunteer firefighters museum) HISTORIC PRESERVATION -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20VIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… (AR) module and must be coordinated with OSC’s Bureau of State Accounting Operations (BSAO). See Chapter VII, … 2 – Miscellaneous Receipts / Accounts Receivable Receipts of this Guide for further information on AR adjustments. The type of adjustment that is needed and any system constraints will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewCUNY Bulletin No. CU-726
… report includes the Action/Reason code used as well as the old compensation rate and new compensation rate. NHRP708 – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsState Police Bulletin No. SP-215
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-215-april-2021-increases-location-pay-supplemental-location-pay-andState Comptroller DiNapoli Releases School District Audits
… wireless security, remote access, online banking, user account management and access rights or backup and disaster … found the district’s retirement contribution, debt, repair, property loss and liability, and insurance reserves … shared services with other districts to achieve cost savings and maintain programs for students. For example, the …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsSag Harbor Union Free School District – Child Care Program (2016M-211)
… review the District’s oversight of its child care program for the period July 1, 2014 through December 31, 2015. Background The Sag Harbor Union Free School District is located in the Towns of Southampton and East Hampton in … officials have not established procedures specifying an official fee schedule, who is eligible for financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/sag-harbor-union-free-school-district-child-care-program-2016m-211Rockville Centre Union Free School District – Information Technology (2023M-140)
… that a user’s Internet browsing exposes the District to malicious software that may compromise data … is increased. Fifteen network users (41 percent) did not have signed forms acknowledging they received and reviewed … This diminishes accountability and the District’s ability to protect District computers and the data contained therein. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… 2025, end of the third quarter of State Fiscal Year 2025-26, New York State Comptroller Thomas P. DiNapoli announced … today. Fund investments returned an estimated 2.44% for the quarter and 12.50% for the first nine months of the … (8.9%). The Fund’s long-term expected rate of return is 5.9%. DiNapoli initiated quarterly performance reporting …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterState Comptroller DiNapoli Releases Audits
… connection points called Links that would offer free Internet access and phone service. A prior audit issued …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… hourly payments using the Secretary-Treasurer’s $20 hourly rate. This would equate to the Secretary-Treasurer working over 11 hours a day, seven days a week, every week, for 16 months. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAudits of Local Governments: The Audit Process
… Below is a brief overview of the audit process, highlighting some … Conference: The audit team discusses the audit process with local government management. Preliminary Audit Survey: … Responding to an OSC Audit Report Brochure [pdf] . Local Official Response: Local government officials respond within …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … do not meet federal and State requirements. As a result of these weaknesses, six eye care professionals who did not … To determine the extent of implementation of the seven recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… governing the establishment, use and maintenance of reserve funds and could not demonstrate the reasonableness of reserve balances. As a result, two of the District’s reserve funds had balances that totaled $3.19 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… The County is comprised of two cities, 32 towns and nine villages. The County is governed by a 21-member … sufficient information to address delinquent balances for nine loans totaling $24,847. For the Children with Special …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68