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Town of Wawayanda – Financial Operations (2024M-160)
… surpluses that increased unrestricted fund balance from $4.3 million for all funds to $7.7 million as of the end …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160Comptroller DiNapoli Releases State Audits
… place and a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified some …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli Releases Report on 30-Day State Budget Amendments
… Amendments to the proposed state budget appropriately lower tax collection estimates in the Financial Plan for state … of teachers and principals, a proposed education tax credit program, extension of tuition assistance to … Budget. These adjustments primarily address a shortfall in tax revenues relative to the most recent projections, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-releases-report-30-day-state-budget-amendmentsSecurity Over Electronic Protected Health Information
… a plan to make mandatory notifications when ePHI is lost or stolen. The audit covers the period January 1, 2013 … a plan to make mandatory notifications when ePHI is lost or stolen. However, we identified some improvement …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationEligibility, the Benefit and Filing – Police and Fire Plan
… Tier 2 and 3 Members: You must have at least five years of service credit after July 1, 1973. You are eligible to … Tier 5 and 6 Members: You must have at least five years of service credit. You are eligible to retire with full … a reduced benefit between ages 55 and 62. 1 Regardless of tier, if you work for an employer that offers a special …
https://www.osc.ny.gov/retirement/publications/1512/eligibility-benefit-and-filingState Comptroller DiNapoli Releases Audits
… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments … claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … identified in the initial audit report. At the time of the follow-up review, the state was paid $681,336 in …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsCity of Long Beach – Budget Review (B21-7-6)
… appropriate action to implement or resolve recommendations from our budget review issued in May 2020. Background The … cash flow projections in the proposed budget. Although not required, cash flow projections would provide officials with … appropriate action to implement or resolve recommendations from our budget review issued in May 2020 …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6REACH Academy Charter School - Cash Disbursements (2019M-130)
Determine if cash disbursements were properly accounted for supported and approved
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130Rocky Point Union Free School District – Overtime (2021M-80)
… to ensure that sufficient appropriations were available for overtime costs. Properly record all overtime costs. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80Town of Cicero - Procurement (2020M-8)
… about $115,000. Key Recommendations Establish procedures to ensure that officials and employees follow competitive … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … findings and recommendations and indicated that they plan to take corrective action. … Determine whether goods and …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Newark Valley Fire District - Board Oversight (2020M-30)
… complete report - pdf] Audit Objective Determine whether District officials established adequate controls over … reports within 60 days of the close of the fiscal year. District officials generally agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… The Empire Plan is the primary health benefits plan for NYSHIP. The New York State Department of Civil Service … contracts with United to process and pay medical claims for services provided to Empire Plan members. United … providers” directly based on claims they submit for the services rendered. Members pay a nominal co-payment …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … process and pay medical claims from health care providers for services provided to Empire Plan members. United … pay a nominal co-payment to the participating provider for the services rendered. Members may also choose to receive …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… less profits on Wall Street after a record year in 2021. As a result, bonuses returned to pre-pandemic … tax revenues for the state and city, our economic recovery does not depend solely on Wall Street. Employment in leisure … from prior years that have been cashed in. The estimate does not include stock options or other forms of deferred …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsOpinion 90-60
… of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC CONTRACTS … Purchases (to finance construction of recycling center under General Municipal Law, §120-w) GENERAL MUNICIPAL … contract to finance the construction of a recycling center under General Municipal Law, §120-w. Such a contract, …
https://www.osc.ny.gov/legal-opinions/opinion-90-60United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… resulting from this practice. The audit covered the period January 1, 2011 through December 31, 2014. Background The New … (i.e., waives) the member’s out-of-pocket costs, it will result in United making an excessive payment on the claim. … as the reasonable and customary rate for the service. As a result, United paid $6,932 on the claim and the member’s …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandMonitoring the Green Innovation Grant Program
… cisterns. In their grant application, grantees describe how they plan to maintain their project, which the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programReal Property Dispositions
… New York and New Jersey (Port Authority) was established in 1921 with a wide-ranging mission that includes the … bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in the … are no longer consistently followed. In some cases, the AI does not reflect the Port Authority’s current policies for …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsState Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan
… use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years … tax revenues will allow one-time federal aid to be stretched further and reduce expected reliance on … budgetary imbalance that will remain even after federal aid is exhausted. “The gaps that will be laid bare in 2026, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-planState Agencies Bulletin No. 2240
… is to notify agencies that employee participation in tax-sheltered annuity plans must be suspended while an … Education Department employees who have an active 403(b) tax-sheltered annuity and a Workers’ Compensation leave are … Compensation-related benefits are not eligible for 403(b) tax-sheltered annuity plan contributions. Effective Dates: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workers