Search
Multiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… Purpose To determine the implementation status of the five … program provides a wide range of health care services to individuals who are economically disadvantaged and/or have … Medicaid program reimburses outpatient services according to the Ambulatory Patient Groups (APG) payment methodology, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followSUNY System Administration Office – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom … Administration Office (System Administration) employee for audit whose expenses ranked among the highest in the … examined were appropriate. However, the employee selected for audit had charges totaling $5,021 that were either for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesUnited HealthCare – Empire Plan Drug Rebate Revenue
… To determine if United HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service … with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through December 31, 2013. … contract, United is required to negotiate agreements with drug manufacturers for rebates, discounts, and other …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueAccounts Payable Advisory No. 49
… Date on the vendor record impacts the Scheduled Due field and, where applicable, the Discount Due field. The default Basis Date for vendors … Date New section to define the Invoice Received Date and how it is calculated in the SFS. XII.5.F.3 Adjusting the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentState Agencies Bulletin No. 2376
… The Memorandum of Understanding (MOU) dated 01/02/2025 between the State of New York and PEF provides for … Security benefits to the Social Security Administration (SSA). As PayServ does not include this information, OSC will … to OSC for inclusion on the Special Wage Payment Report to SSA. This report will be submitted to SSA after the close of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2376-retroactive-2023-2025-increases-annual-stipend-canine-handlersState Agencies Bulletin No. 1343
… Purpose To inform all agencies of upcoming changes to the PayServ system, inbound and outbound file layouts and … To inform all agencies of upcoming changes to the PayServ system inbound and outbound file layouts and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1343-new-york-state-payroll-system-payserv-conversion-statewide-financialMenands Union Free School District – Information Technology (2021M-78)
… complete report - pdf ] Audit Objective Determine if the Menands Union Free School District (District) Board of … Determine if the Menands Union Free School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies … officials did not always procure goods and services in accordance with Board policies and applicable statutory … sought competition for purchases totaling $478,613. In particular, officials did not: Revise the purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… - pdf ] Audit Objective Determine whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were deposited, … Determine whether the Delhi Joint Fire Districts District Board of Fire Commissioners Board ensured receipts …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsBoquet Valley Central School District – Procurement (2021M-132)
… report - pdf ] Audit Objective Determine whether Boquet Valley Central School District (District) officials procured … Determine whether Boquet Valley Central School District District officials procured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Panama Central School District – Procurement (2024M-73)
… always comply with the District’s procurement policies or New York State General Municipal Law (GML) Section 103, which …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… as investments, cash receipts and disbursements, credit cards, claims processing, capital planning, and information … affairs. The District has no internal controls over credit cards. Key Recommendations Attend and complete the mandatory … the need for credit cards. If credit cards continue to be used, adopt a comprehensive credit card policy and review and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in Genesee County. The Company is governed by a five-member Board of Directors. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialOpinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… of local governments in stress remains low after emergency federal aid helped many stabilize their finances over the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesPreferred Source Contracting
… of its own policies for awarding service contracts. In the case of NYSID, the Program is extremely vulnerable to …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health: … the Department removed them from the Medicaid program. New York City Health and Hospitals Corporation: Controls Over … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… realize the senior population has grown substantially, and is far more diverse now, which means a special focus on reaching seniors in multiple communities and languages is needed.” In 2023, New York City was home to 1.43 million … New York City is home …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsCaucus 2026: Important Information for New Yorkers
… Impact: New York State Farming and Agriculture, January 2026 Federal Impact: Higher Education, October 2025 Tax … Incidents and Bullying in New York Schools, February 2026 School Districts: Lead in Water: Testing and Reporting, … Staffing and Case Management, October 2025 Support for Aging New Yorkers, August 2025 Spending on Raise the Age …
https://www.osc.ny.gov/reports/caucus2026