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United HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose … – Overpayments for Services Provided by Orthopedic Associates of Long Island (2015-S-29) New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpState Agencies Bulletin No. 1916
… to individual employees and submit one journal entry reimbursement for all affected employees using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentHoltsville Fire District – Financial Management (2025M-4)
… and structurally balanced budgets based on historical data or known trends in which recurring revenues finance recurring … resources for an intended future use with a clear purpose or intent that aligns with the statute authorizing the fund. … The Board did not adopt budgets with reasonable estimates or properly establish and manage capital reserve funds. As a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4State Comptroller DiNapoli Releases Audits
… $707,677 in ineligible costs that CTN reported for state reimbursement. The ineligible costs included $668,259 in … station. Therefore, the employee was not entitled to reimbursement for expenses to travel from his home to his …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… her conviction will deter others from such corruption. I thank the Jefferson County District Attorney’s office and … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftBest Practices – Information Technology Contingency Planning
There are several steps entities can take to improve their ability to quickly restore electronic data
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Sustainable Investments and Climate Solutions Program
… is the creation of the Sustainable Investments and Climate Solutions (SICS) program, a multi-asset class portfolio of … emissions. Accelerating the Fund's investments in climate solutions is essential to protecting and growing retirement … regarding the Sustainable Investments and Climate Solutions (SICS) program to [email protected] . …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programTaxes – 2023 Financial Condition Report
… State Tax Collections Declined in SFY 2022-23 from $121.1 Billion to $111.7 Billion In SFY 2022-23, reported New York … as lower tax rates on the middle class effective January 1, 2023. The 5.1 percent increase in Consumption and Use … credit for their shares of the PTET paid. Approximately $11.5 billion in credits were claimed in returns filed for the …
https://www.osc.ny.gov/reports/finance/2023-fcr/taxesCapital – 2021 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire protection services to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Warren County) SHP training was not provided to all employees and any elected officials. Of the 30 total individuals tested (23 selected employees and all seven elected officials), two employees and all seven elected officials did not complete the annual SHP …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lyndon – Town Clerk’s Collections (Cattaraugus County) The … in a timely manner. Collections totaling $7,050 or 49% of the collections recorded from Jan. 1, 2020 through May 6, … as required. The board did not perform an annual audit of 2020 records, as required. Town of Machias – Supervisor’s …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Pension Fund Releases Annual Investment Return
… have been trying for investors, but thanks to the state pension fund’s diverse investments, members, retirees and … and potential interest rate increases, but the state pension fund is well positioned to weather these storms.” The … State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-state-pension-fund-releases-annual-investment-returnState Comptroller DiNapoli Releases School Audits
… School District , New Hartford Central School District , Potsdam Central School District , Rye City School District , … monitored the RFP procedures for professional services. Potsdam Central School District – Payroll (St. Lawrence …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsConstitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can … and certain types of self-liquidating debt are available. How to apply for a sewer debt exclusion For city school districts (other than the Big 5 districts) The debt limit is a percentage of the …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitWhitesboro Central School District – Claims Auditing (2016M-115)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … Whitesboro Central School District is located in the Towns of Whitestown, Deerfield, Marcy and Trenton in Oneida County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Potsdam Central School District – Payroll (2016M-161)
… July 1, 2014 through February 29, 2016. Background The Potsdam Central School District is located in the Towns of Canton, Parishville, Pierrepont, Potsdam and Stockholm in St. Lawrence County. The District, … Potsdam Central School District Payroll 2016M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Red Hook Central School District – Follow Up (2007M-66-F)
… in the audit report released in July 2007. Background The Red Hook School District is located in Dutchess and Columbia … Red Hook Central School District Follow Up 2007M66F …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-f