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Opinion 91-32
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a public benefit corporation. The county, however, is precluded by this prohibition from reimbursing property … vehicle for granting damages to an injured party where an entry [sic] cloaked with the powers of eminent …
https://www.osc.ny.gov/legal-opinions/opinion-91-32Franklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… aid before being entitled to it. In addition, if officials do not claim approximately $1.5 million in eligible unclaimed …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2016-F-20) An initial audit report issued in May 2015, concluded that, while the Canal Corp. performs … checks of the canal system’s critical structures, it had not performed biannual inspections of a significant number of them – some over many years, some not at all. In addition, the report concluded a risk existed that …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-audits-0Southwestern Central School District – Claims Audit (2025M-34)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have … DOH for the Medicare buyin program maternity care and drug and therapy claims …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Agencies Bulletin No. 2131
… Incentive Program Payment Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … Since PayServ does not include this information, OSC will mail a Request for Special Wage Payment Report to inactive … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyContract Advisory No. 27
… the delay of check clearance policies and traditional mail lead time. Some additional benefits of ACH are: An …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/27-electronic-payments-ach-agency-specific-contractsDiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… such as wage theft, minimum wage infractions and child labor offenses, are a significant problem both … New York’s DOL reported a sharp increase – of 68% – in child labor law violations in the state in 2022 compared with … in the targeted one-year time frame for 80% of the 1,155 cases auditors checked. For 225 cases, the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycVillage of Atlantic Beach - Cash Disbursement (2018M-253)
… 5-524 (Village Law) authorizes certain claims to be paid in advance of audit, 14 claims totaling $380,938 were paid … Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253State Comptroller DiNapoli Releases Audits
… (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly … refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsNew York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… district employees and their dependents. The Empire Plan is the primary health benefits plan for the Program. The New … and $6,487,932 to providers who billed at a higher paying CPT code for an E/M service than the service actually performed. This …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementOpinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Copiague Fire District – Cash Disbursements (2019M-225)
… Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a sufficiently … valid expenditure and payment approval is documented in the Board minutes. Limit claims paid before audit to those … adequately segregated or adequate mitigating controls are in place and functioning. Except as indicated in Appendix A, …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Travel Advisory No. 3
… their official station and their home, they are considered in travel status and are eligible for reimbursement of travel … accordance with this Travel Manual. Unused Common Carrier Tickets In the event that an employee purchases common … report with the rental car vendor. Reference: To view all updated information, please see the OSC Travel Manual . …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… for Non-Emergency Out-of-State Inpatient Services (Report 2009-S-35). Background Our initial audit report, which was … recipients. For the period May 1, 2002 through April 30, 2009, Medicaid made potential overpayments totaling $9.2 … for Non-Emergency Out-of-State Inpatient Services (2009-S-35) …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followOpinion 90-49
… engaging in a brief telephone conversation (see also, In re City of New York , 78 AD 87, 79 NYS 793, regarding payment … meeting which was adjourned for lack of a quorum; In re Town of Hempstead , 36 AD 321, 55 NYS 345, affd 160 NY …
https://www.osc.ny.gov/legal-opinions/opinion-90-49State Agencies Bulletin No. 2082
… run concurrently with State fiscal years. A memo dated November 1, 2022, from the Office of Employee Relations (OER) … run concurrently with State fiscal years. A memo dated November 1, 2022, from the Office of Employee Relations (OER) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyOpinion 98-11
… postmarked on that next business day, and otherwise meeting the requirements of Real Property Tax Law, §925, is … postmarked on that next business day, and otherwise meeting the requirements of Real Property Tax Law, §925, is …
https://www.osc.ny.gov/legal-opinions/opinion-98-11Saranac Central School District – Student State Aid (2023M-91)
… aid for special education students who received services in 10-month public and summer placements. Key Findings … aid for special education students who received services in 10-month public and summer placements. As a result, as of … April 30, 2023, the District will not benefit from $28,832 in State aid that was not claimed and had not claimed an …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New York State … tolls can mean loss of revenue to the state or aggravation for New Yorkers facing incorrect bills. I appreciate the … revenues, up from $804 million in 2021. E-Z Pass accounts for 95% of all tolls collected in 2024. Comptroller …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections