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United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Report 2012-S-10). Background Our initial audit … made improper payments totaling $137,459 to Davis Ethical Pharmacy. Based on information obtained from the prescribers … 10, 2015, William Davis, former owner Davis Ethical Pharmacy, pleaded guilty to Grand Larceny in the Second …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyContract Advisory No. 7
The only special characters which should be used in a Contract ID on the Statewide Financial System SFS are the two hyphens that separate the Business
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/7-special-characters-should-not-be-used-contract-and-stand-alone-purchase-orderEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… officials improperly made gifts and non-interest bearing loans of public moneys to members of the District’s fire … not be delegated to an independent contractor. During our 16-month audit period, the District paid the … days a week, every week, for 16 months. The Board did not have written policies and procedures over financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsSullivan County – County Jail Operations (2013M-33)
… of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, … In addition, the County reported a net cost to operate the jail of $10.5 million for the 2011 fiscal year, or 5.5 … 2011. Every county in NYS is required by law to maintain a jail. The County’s jail was constructed in 1909 with 37 cells …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Cooperative Information Technology Services (2012MR-1)
… [pdf] and the Town of Caroline [pdf] , the Village of Groton [pdf] , and the Village of Dryden [pdf] . Purpose of …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Town of LeRay – Justice Court (S9-14-5)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through February 28, 2014. … collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… or directors of the Foundation. While both filed financial disclosure forms, neither disclosed their relationship with … contracts, in writing, to the Board, with the written disclosure being made a part of the record of the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with … of segregation of duties over the administration of leave time benefits. The Clerk-Treasurer was the only individual … accruals, and the payments made to them for unused leave time at separation from service, totaling $19,605. We found …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of … the Board did not have reliable information on which to base its decisions. The Village filed AFRs for years ended May 31, 2009 through 2012 were filed 10 to 22 months late. When the year-end report is untimely, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Town of Bridgewater – Financial Operations (2013M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations for the period … Key Findings The Supervisor has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. … and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not filed annual …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Benevolent Association of the Village of Le Roy is located in the Village of Le Roy, Genesee County. The purpose of the … foreign fire insurance (FFI) tax, which totaled $12,332 in the 2013 fiscal year. Key Findings The Board did not … receipt and disbursement of FFI tax. We identified $27,738 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsNew York’s Economy and Finances in the COVID-19 Era
… 20,158 793 4.1% Chautauqua 38,973 1,480 3.9% Chemung 25,984 862 3.4% Chenango 14,292 446 3.2% Clinton 20,256 766 3.9% Columbia 14,745 673 4.8% Cortland 12,007 400 3.4% Delaware 10,600 504 5.0% Dutchess … 325,160 18,959 6.2% Sullivan 26,914 1,154 4.5% Tioga 11,842 614 5.5% Tompkins 16,566 931 6.0% Ulster 46,165 2,379 …
https://www.osc.ny.gov/reports/covid-19-august-5-2020State Comptroller DiNapoli Statement on New York City Budget & Financial Plan
… The city’s outlook has improved, a result of some good fortune and more proactive planning, but it can do more to prepare for ongoing uncertainty and boost its reserves. “A year after the city budgeted for its largest …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-new-york-city-budget-financial-planState Comptroller DiNapoli Releases Municipal Audits
… were using one computer account to process parking decals and not retaining information related to deleted …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Tax Collections Exceeded Estimates for SFY 2025-26
… Tax collections for State Fiscal Year (SFY) 2025-26 totaled $127.5 billion, … Budget financial plan, according to the March State Cash Report released today by New York State Comptroller Thomas P. DiNapoli. Tax collections for SFY 2025-26 were nearly $10 billion higher than the …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-state-tax-collections-exceeded-estimates-sfy-2025-26Adult-Use Cannabis (AUC)
… sale of AUC products sold within their jurisdiction. The Office of the State Comptroller (OSC) is responsible for … Adult-Use Cannabis in New York State " [pdf] State Office of Cannabis Management (OCM) Local Government … Office of the New York State Comptroller The Marihuana …
https://www.osc.ny.gov/local-government/resources/adult-use-cannabis-aucComptroller DiNapoli Releases School Audits
… Central School District , Northport-East Northport Union Free School District , Springs Union Free School District and the Wayne Central School District … the 2012-13 fiscal year. Northport-East Northport Union Free School District – Financial Condition (Suffolk County) …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… B. Tuomey, 60, today for allegedly stealing over $35,000 in pension payments. “The defendants allegedly exploited a family member’s death to try to cheat the pension system and enrich … the New York State Office of General Services as a food service worker in May of 1997 and subsequently received …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsOpinion 96-10
… NYS2d 918 mod on other grnds 88 AD2d 780, 451 NYS2d 523 app dsmd 58 NY2d 601, 458 NYS2d 1025 app dsmd 58 NY2d 687, 458 NYS2d 543 rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-96-10Industrial Development Agency Board Governance (2017-MS-1)
… Industrial Development Agency Board Governance 2017MS1 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1