Search
Four Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… and rehabilitation, chiropractic services, physical therapy, diagnostic testing, and acupuncture. DAM primarily …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersOpinion 88-33
… of any lateral sewer, drain or water main described in any map or plan which shall have accompanied the petition or … to serve the currently unserved properties, the original map and plan did make provision for their construction. …
https://www.osc.ny.gov/legal-opinions/opinion-88-33Opinion 2000-16
… required to use foreign fire insurance tax monies for the care and relief of indigent and disabled firefighters and … 201, 544 NYS2d 784 [rent control]; McMinn v Town of Oyster Bay , 66 NY2d 544, 498 NYS2d 128 [zoning]; City of White … the tax, we believe that the Court, in the parlance of the day, was speaking more generically of the worthiness of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16City of Yonkers – Budget Review (B18-6-7)
… [read complete report - pdf] Purpose of Budget Review The purpose of our … overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in the 2018-19 fiscal year. The City plans to issue debt of up to $9.8 million for water fund improvements and will incur additional debt …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7State Agencies Bulletin No. 1387
… Background The State adopted a new Chart of Accounts (COA) in 2012 when it implemented the Statewide Financial System. … strings they will convert to effective the first paycheck in April. The crosswalk provided contains accounting data … . Please include the bulletin number in the Subject line of all emails pertaining to this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1387-new-york-state-payroll-system-payserv-conversion-statewide-financialTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is … and develop a multiyear financial plan. Adopt budgets that do not appropriate fund balance that is not needed. Use …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mMinimum Qualifications - Auditors
… Information Science or Data Processing There is no written exam for the positions listed above. Candidates complete a …
https://www.osc.ny.gov/jobs/qualifications-auditorsEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which it is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Comptroller DiNapoli Releases Municipal Audits
… , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal climate, budget transparency and … transactions without adequate oversight. Town of Orchard Park – Recreation Department Cash Receipts (Erie County) The … Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceNon-Emergency Patient Transportation Services (Follow-Up)
… included in our initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background … These services must be authorized in advance by the patient's physician. The Corporation paid $2.7 million for non-emergency patient transportation during fiscal year 2013.We identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followTiconderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… The purpose of our review was to assess the Ticonderoga Joint Town/Village Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Ticonderoga Joint Town/Village Fire District – Board Oversight … The purpose of our review was to assess the Ticonderoga Joint TownVillage Fire Districts District progress as of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fService-Disabled Veteran-Owned Business Program Implementation
… the ServiceDisabled VeteranOwned Business SDVOB Progr …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationState Agencies Bulletin No. 954
… to pay the Mentoring Premium. Affected Employees PEF represented employees in Agencies 11260 and 11270 who … and PEF, certain PEF represented employees of the Schools for the Deaf and Blind who take part as mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… cost savings and as much as $1.4 million in avoided future bus replacement costs. District officials can improve the … annually. Key Recommendations Reevaluate the design of the bus routes based on the actual number of students using the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesNewfield Central School District – Financial Condition (2013M-238)
… audit was to evaluate the District’s financial activities for the period July 1, 2011 to May 22, 2013. Background The … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $17.6 million. Key Findings … were more than $1.3 million over the actual obligations for the same period. The adjustment of the overfunded …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238Circle of Friends – Compliance With the Reimbursable Cost Manual
… To be eligible for reimbursement, the provider's reported expenses must comply with the guidelines specified in the … of Friends claimed about $1.1 million in reimbursable expenses for the preschool special education programs we …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (2015-S-58) OTDA … guidance to contractors to assist them in reporting Wage Subsidy Program and Transitional Employment program …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in … Findings The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six … the reserve in conformance with General Municipal Law. To the extent that they are not necessary, transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andWyandanch Union Free School District – Budget Review (B24-7-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2024-25 budget. Background The Wyandanch Union Free School District … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2