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Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… BlueShield's (Empire) payments for certain special items were reasonable in relation to the hospitals' actual … may be entitled to additional payments for special items that are not covered by the standard fee schedules. … agreements with member hospitals limit charges for special items, while agreements with other hospitals do not have such …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughMessage from the Comptroller – 2023 Financial Condition Report
… caused by inflation and other factors, State Fiscal Year (SFY) 2022-23 reflected continuing recovery from COVID-19 and economic growth. In this environment, State … in SFY 2022-23, a decrease of $9.5 billion from the prior year caused by a $12.0 billion reduction in Personal Income …
https://www.osc.ny.gov/reports/finance/2023-fcr/message-comptrollerCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… was to examine the County’s internal controls over inmate healthcare for the period January 1, 2011, through December … The Sheriff’s Office is responsible for administering healthcare services for County jail inmates. Certain costs … Findings During 2011, the County paid $230,686 for inmate healthcare services for inpatient and outpatient care. We …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Extra-Classroom Activity (2015-MR-5)
… to the following school districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5New Suffolk Common School District – Selected Financial Operations (2013M-197)
… July 1, 2011 through March 31, 2013. Background The New Suffolk Common School District is located in the Town of Southold, Suffolk County. The District is governed by the Board of … New Suffolk Common School District Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mRetirement System Membership – Special 20- and 25-Year Plans
… these benefits; and You elected the plan within one year of joining PFRS or of your employer adopting this plan, … adopted these benefits; You elected the plan within one year of joining PFRS or of your employer adopting this plan; … or later: You are automatically covered by the special 20-year plan (Section 384-d), if your employer has adopted it. …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… the Treasurer by recording all financial activities in the Department’s financial software and preparing … did not enforce the limited financial provisions outlined in the Department’s rules and standard operating guidelines … and written purchasing policy related to disbursements. In addition, the Board did not adopt other financial policies …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. From 2016-17 through 2020-21, the electric fund’s total net assets declined by approximately $9 … financial reports to the board; take action to ensure electric fund revenues kept pace with expenses; ensure that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… military forces, which are composed of the New York Army National Guard, the New York Air National Guard, the New York … Education Department — Oversight of Pupil Transportation Services (Follow-Up) (2022-F-5) Approximately 2.3 million … by CPN on its Consolidated Fiscal Reports. All My Children Day Care — Compliance With the Reimbursable Cost Manual All …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… for reimbursement, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Schools for … auditing preschool special education providers throughout New York. We’ve referred our findings to the State Education … Special Education Itinerant Teacher (SEIT) programs in New York state that provide one-on-one instruction for …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that … Under NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… to fund operations, according to a report released today by State Comptroller Thomas P. DiNapoli. DiNapoli urged … to fund operations according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesSUNY Bulletin No. SU-325
… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesHewlett Bay Fire District
… of our audit was to assess the District’s procedures for procuring professional services and internal controls over information technology for the period January 1, 2013 through February 28, 2014. … Board of Fire Commissioners. Budgeted appropriations for 2014 are approximately $1.78 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/hewlett-bay-fire-districtVestal Central School District – Fund Balances (2017M-91)
… of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Tully Central School District – Financial Management (2016M-359)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Tully Central School District is located in the Towns of Preble and Truxton in Cortland County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/tully-central-school-district-financial-management-2016m-359Warsaw Central School District – Financial Management (2016M-278)
Warsaw Central School District Financial Management 2016M278
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Madrid and Waddington and the City of Ogdensburg in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Mahopac Central School District – Financial Condition (2013M-302)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … stress. District officials developed reasonable budgets and managed fund balance responsibly in accordance with … surplus was achieved through a decrease in salary and employee benefit costs due to staff reductions and lower …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302