Search
UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, UnitedHealthcare Insurance … 2015 through December 31, 2019. We identified $7.3 million in actual and potential overpayments for services that were … payments. Key Finding United made minimal progress in addressing the issues identified in the initial audit. At …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureTown of Schaghticoke – Budgeting (2013M-239)
… 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 residents. The Town is … As a result, unexpended surplus funds declined in the town-wide general fund, two water district funds and … and user rates stable. However, this practice resulted in budgets that were not structurally balanced because they …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239State Comptroller DiNapoli Releases School District Audits
… would be added to the reserves during the fiscal year. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, … with RCM requirements. For the fiscal year ended June 30, 2015, CES reported $725,856 in reimbursable costs for the … reported by CES on its CFR for the fiscal year ended June 30, 2015 that were ineligible for reimbursement. The …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. East Irondequoit Central School District – Payroll and Leave Accruals (Monroe … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsTown of New Berlin – Ambulance Company Loan (2013M-22)
… purposes. If the Town was not permitted under Federal law to make loans to the private ambulance company, the Town … the use of these funds is governed by Federal, not State law, we are referring this issue to HUD for its …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22V.3.D Accounts – V. Chart of Accounts (COA) Governance
… resources acquired or disbursed and defines the purpose of a transaction. Account is required on all transactions. Account is considered a statewide ChartField, and as such has been configured under … alphanumeric characters in length. Numeric codes are used for all budgetary and transactional values with the exception …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3d-accountsAlfred State College of Technology – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State. These employees each incurred over $100,000 in travel … 31, 2011. Two of these employees worked at the Alfred State College of Technology (College) and had travel costs …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Harmony – Justice Court (2014M-004)
… 20 cases tested had been either dismissed or paid, and one case was still pending. The Justice could not provide us with …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Key Findings The Board did not adopt budgets based on historical or known trends but overestimated expenditures … actual needs and include realistic estimates based on historical trends or other identified analysis. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andCayuga County – Court and Trust Funds (2024-C&T-5)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
Determine whether the Caledonia Joint Fire District District Board of Fire Commissioners Board and District officials properly planned for longterm financial and capital needs
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … in the Supervisor’s response. … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Village of Addison – Payroll (2024M-12)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public … corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. … Determine whether the Village of Addison …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… independent public benefit corporation established in 1974 for the benefit of the City of Poughkeepsie (City) and its … by the City’s Common Council. The Board is responsible for reviewing and approving prospective project applications … We could not determine the implementation status for one recommendation because IDA officials have not entered …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fState Agencies Bulletin No. 1756
… Purpose To inform agencies of OSC’s automatic processing of the April … for 2017 and two percent (2.0%) for 2018. Employees must have had earnings in an eligible title during the 2018 season … with a Pay Basis Code equal to HRY. If an employee is not in one of the above lifeguard titles or does not have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateState Agencies Bulletin No. 1969
… payroll offices of OSC’s automatic processing of the 2021 Year End Adjustments for Members of the NYS Legislature, … be paid in Administration Pay Period 19C, paychecks dated 12/22/2021. Eligibility Criteria Departments 04210 and 04220 … by 365 and round to seven (7) decimal places. Multiply the result from Step #2 by the Member’s Annual salary on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 2081
… and to provide instructions for reporting transactions in Administration Pay Period 19C. Affected Employees Members … the NYS Legislature who are paid using Comp Rate Code LEG in the following departments are affected: 04210 NYS Senate … based on the number of calendar days actually served in the calendar year. In addition, if a Member on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2081-2022-year-end-adjustment-members-nys-legislatureLife Changes: What If I Work After Retirement?
… includes all earnings for the calendar year, including money or retroactive payments earned in the calendar year but … your benefits and stay informed. Register for Retirement Online , a convenient and secure way to review your benefits and conduct transactions in real time. In many cases, you’ll be able to use Retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated Fiscal Reports … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manual