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United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… in our initial audit report, United HealthCare - Payments for Fraudulent and Improper Claims Submitted by Davis Ethical … which was issued on August 13, 2013, determined that, for the period January 1, 2008 through December 13, 2011, the … fraudulent claims to NYSHIP and received payments for those claims. We coordinated our audit and investigative …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyStatewide Compliance With Administrative Requirements for Retail Liquor License Approvals, Renewals, and Enforcement Actions
… (ABC Law) and the related administrative and documentation requirements. The audit also sought to determine if the … the manufacture and distribution of alcoholic beverages for the purpose of fostering and promoting temperance in … complied with the Authority’s prescribed documentation requirements. For the new license applications we selected …
https://www.osc.ny.gov/state-agencies/audits/2017/06/21/statewide-compliance-administrative-requirements-retail-liquor-license-approvals-renewalsImproper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Improper Medicaid Payments … the State’s Medicaid program. Individuals may enroll in Medicaid through Local Departments of Social Services or … than one CIN assigned to them during the time they are in receipt of benefits; however, only one CIN should have …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/improper-medicaid-payments-involving-fee-service-claims-recipients-multiple-clientUnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for … 2020-S-7 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureHarrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… buses identified in this report. Properly segregate and account for surplus bond proceeds to ensure they are used to …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busDiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… 2013 assessment is out of date, it serves as a measuring stick for the MTA’s capital investments and its progress in …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherDiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… major social insurance programs provide crucial financial support during difficult times in the lives of hundreds of … major social insurance programs provide crucial financial support during difficult times in the lives of hundreds of …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersThe North Country Is Among the Top Regions in the State for Agricultural Sales
… to this industry as outlined in a new report released today by New York State Comptroller Thomas P. DiNapoli. “New … landscape,” DiNapoli said. “Volatile commodity prices, labor pressures and extreme weather are adding to the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… district budgets now and in the future. It is a useful tool to better inform lawmakers, stakeholders and taxpayers …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli Op-Ed in Democrat & Chronicle Calls for Swift Action to Address Growing Food Insecurity
… hunger is clear and urgent Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-democrat-chronicle-calls-swift-action-address-growing-food-insecurityDiNapoli: Some Bright Spots for NYC Finances in FY21, but Long-Term Challenges Looming
… New York City is projecting a $3.4 billion surplus for city fiscal year (FY) 2021 because of … and corporate taxes, debt service savings from lower interest rates and a deferral of labor costs to FY 2022, but … unemployment rate of 6.3 percent. At the same time, demand for social safety net services has shot up, with significant …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-some-bright-spots-nyc-finances-fy21-long-term-challenges-loomingDiNapoli: Lack of Oversight Delayed Access to Emergency Home Repairs for Elderly New Yorkers
… of the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program contributed to delays in urgent home repairs for seniors. The audit found the agency needs to do … of the Residential Emergency Services to Offer Home Repairs to the Elderly RESTORE program contributed to delays …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-lack-oversight-delayed-access-emergency-home-repairs-elderly-new-yorkersDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… Department for the Aging’s (DFTA) client wait lists to get critical assistance like home delivered meals, … data to determine how quickly clients are assessed and get services they need. The audit also found one provider … City Department for the Agings DFTA client wait lists to get critical assistance like home delivered meals …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… System that includes a new digital application portal for potential sponsors to submit materials, track …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… today announced that the New York State Common Retirement Fund (CRF or the Fund) has created a $2 billion strategic partnership with … viewed as having strong potential to enhance the Fund’s return. The partnership is the first of its kind for … today announced that the New York State Common Retirement Fund has created a $2 billion strategic partnership with …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… under the Excelsior program, but ESD’s oversight leaves a lot to be desired,” DiNapoli said. “ESD needs to stop …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programDiNapoli: Former Director of Central New York Nonprofit Arrested for Alleged Theft of $79,000
… types of crimes and hold accountable those who mistakenly think they can get away with these acts.” GOTR receives its … Judge Robert Woodrow. She is due back in court on May 7, 2026. The charges filed in this case are merely accusations …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-director-central-new-york-nonprofit-arrested-alleged-theft-79000DiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… service workers, consisting mostly of school safety agents. Also, administrative support roles like executive … that did not focus on cutting costs by reducing vacancies, are still experiencing elevated vacancy rates when compared … of 82.9% over its pre-pandemic hiring level. Some agencies are using overtime to address staffing challenges, and …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdf