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UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … 2021-S-32 ). 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 about 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOpinion 93-14
… No. 3 of the Town ofNiskayuna, Schenectady County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p … who are precluded from receiving services paid for with ad valorem levies). Once a county sewer district has been …
https://www.osc.ny.gov/legal-opinions/opinion-93-14DiNapoli Testifies Before U.S. House Committee on Financial Services Subcommittee on Diversity & Inclusion
… disabilities. DiNapoli has directed the pension fund to cast its proxy votes to oppose directors at companies that …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-testifies-us-house-committee-financial-services-subcommittee-diversity-inclusionTown of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andUse of Federal Funding for Election Technology and Security (Follow-Up)
… report, Use of Federal Funding for Election Technology and Security (Report 2020-S-18 ). About the Program The Board of Elections (BOE) is responsible for administering and enforcing election laws in the State. To fulfill these … BOE offers assistance to the 57 County Boards of Elections and the New York City Board of Elections. Congress passed the …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/use-federal-funding-election-technology-and-security-followTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately 1,600 residents. The Town is governed by an elected five-member Town Board. The Town’s … fund balance was 69 percent of budgeted appropriations for 2013, the general fund town- outside-the-village’s was …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… $92,000 comprising unsupported billing adjustments, parcels not being billed, unaccounted for money, and … did not create sewer and water accounts for 16 resident parcels and did not bill 70 accounts. We also released Town …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120Selected Aspects of Parking Violations Operations to Collect Fines and Fees (Follow-Up)
To determine the extent of implementation of the 11 recommendations included in our initial audit report Selected Aspects of Parking Violations Operations to Collect Fines and Fees Report 2017N8
https://www.osc.ny.gov/state-agencies/audits/2022/01/06/selected-aspects-parking-violations-operations-collect-fines-and-fees-followOpinion 92-19
… single-family dwellings, although the "Rules of the Road" would apply upon private roads open to public traffic. … that the filing of a subdivision plat in the office of the county clerk or register shall constitute a continuing offer … of the subdivisions involved contain condominiums. June 29, 1992 Philip H. Sanderman, Esq., Chief Deputy Town …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… monitor the Town’s financial position and available fund balance to make informed decisions. Because the Board and … Provide the Board with bank reconciliations or trial balance reports, 1 hindering its ability to monitor the … review in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists every …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-212017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfOversight of Kendra’s Law (Follow-Up)
… to be a pressing issue. The Enacted Budget for the State Fiscal Year ending March 31, 2026 includes more than $18 million to enhance both county and state-level AOT implementation and support. Implementation of …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followDiNapoli Honors Caribbean Leaders
… New York State Comptroller Thomas P. DiNapoli honored … Caribbean descent. Each of these leaders has given back to New York state through their pursuits in the arts and public … performer, poet writer; State Comptroller DiNapoli; New York State Senator Roxanne Persaud; Mellany Paynter, …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-honors-caribbean-leadersMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for … Determine extent of implementation of the 2 recommendations included in our initial audit report Medicaid Overpayments for …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followRidge Fire District – Audit Follow-Up (2021M-165-F)
… September 2025, in implementing our recommendations in the audit report Ridge Fire District – Board Oversight of … Fiscal Duties (2021M-165), released in January 2022. The audit determined that: The Board of Fire Commissioners … District exceeding its 2020 appropriations by $77,968. The audit included three recommendations to help the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ridge-fire-district-audit-follow-2021m-165-fOversight of Residential Domestic Violence Programs
… with the licensing and oversight of domestic violence (DV) programs in New York State. Central Office oversees six … and provide oversight of residential and non-residential DV programs in the State. In 2016, 11,338 individuals … adults and children) were admitted to a residential DV program. DV programs are run by various not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2018/04/24/oversight-residential-domestic-violence-programsElevator Safety (Follow-Up)
… Objective To determine the extent of implementation of the nine … annually. In the City, certain elevators are not subject to inspections and testing by DOB or one of its contractors. … DOB authorized the New York City Housing Authority to perform elevator inspections and tests within its …
https://www.osc.ny.gov/state-agencies/audits/2019/10/28/elevator-safety-followReport on the State Fiscal Year 2019-20 Executive Budget, February 2019
State tax revenues in December and January fell far short of earlier projections, making the process of adopting the new State budget more difficult than in the
https://www.osc.ny.gov/files/reports/budget/pdf/budget-executive-2019-20.pdfDiNapoli: State Pension Fund Value $210.2 Billion
… of retirement and mortality. The Fund’s long-term expected rate of return is 7 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billion