Search
United HealthCare: Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP (2016-S-17)
To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16s17.pdfUnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82), 90-Day Response
To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were not distinct and independent from other se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s82-response.pdfMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4)
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4.pdfAccounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Belfast Central School District , … School District , Southwestern Central School District and the Warsaw Central School District . “In an era of limited … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – June 5, 2025 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … and accurate, and that purchases were made in accordance with the procurement policy. The village’s procurement policy …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 572
… to view corrections in a uniform format. In addition, the name of the OSC staff who added, deleted or changed each … Report The NPAY776, Correction Report, will be sorted in name order alphabetically and contain the following fields: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageXVI.3.K Interim Reporting – XVI. Financial Reporting
… Section 2900 – Interim Financial Reporting Section 8 of the State Finance Law requires the State Comptroller to … will be prepared. Prior Period Adjustment - The effect of a change in an accounting estimate will be reflected in … interim period in which the revision is made and results of prior interim periods will not be restated. Restatements …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingNYS Comptroller DiNapoli Announces Coal Investments Under Review
… sustainable investments, dedicated staff to pursue climate solution investments, and minimum standards for portfolio …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-announces-coal-investments-under-reviewDiNapoli: Town of Bennington Audit Leads to Arrest
… my office continues to uncover instances such as this where inadequate financial controls result in public money … have to pour through. This is yet another case where procedures were not followed, the checks and balances … Use numbered duplicate receipts for all transactions where no other form of receipt is available; Ensure that all …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-town-bennington-audit-leads-arrestDiNapoli, Erie Co. Da Keane and Erie Co. Sheriff Garcia: Former Erie County Deputy Clerk Pleads Guilty to Stealing More Than $320,000
… Alexander McDougall today pleaded guilty to felony counts of grand larceny and offering a false instrument for filing … and Erie County Sheriff John C. Garcia announced. “Instead of safeguarding public money, Alexander McDougall abused his … position in the Clerk’s Office to steal a significant sum of money from the residents of Erie County. In addition to …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-erie-co-da-keane-and-erie-co-sheriff-garcia-former-erie-county-deputy-clerk-pleads-guiltyState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Beaver River Central School District , Clymer Central … School District and the Renaissance Academy Charter School of the Arts . State Comptroller DiNapoli has made it a … established adequate procedures to ensure the accuracy of salaries and wages paid to employees. The board approves …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Calculating Days Worked – Legacy Reporting
… However, not all situations are that simple. The following is information on how to calculate the number of days worked … bereavement leave, holidays or time off in lieu of payment for overtime. If a member has reportable salary but no days … with three pay periods: The days worked reported equal 26.01 Even though, for example, there are not as many …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-workedOpinion 91-15
… issues discussed in the opinion. ZONING AND PLANNING -- Park Lands (authority of newly incorporated village to assess park land fee upon subdivision plat already so assessed by … a town has approved a subdivision plat and collected a park land fee from the developer, and the area then becomes …
https://www.osc.ny.gov/legal-opinions/opinion-91-15State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … ensure that goods and services were procured in accordance with the district's policy. Auditors reviewed 50 purchases …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): Benefit … that changes were necessary to reduce the number of overturned HRA determinations and costly, and in some … initial report. New York Wine and Grape Foundation: Use of State Appropriations (2015-S-102) The foundation has …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Join Our Team as a Local Government Auditor
… for governmental and financial oversight of state agencies public authorities loca …
https://www.osc.ny.gov/jobs/lgsaDual Employment
… Purpose To determine whether Department of Corrections and Community Supervision (DOCCS) … DOCCS is responsible for the confinement and habilitation of approximately 56,000 offenders at 60 facilities across the State. As of September 1, 2012, DOCCS had 29,796 employees. To ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2