Search
Opinion 2000-1
… provide legal counsel for a municipal officer or employee who is charged with a criminal offense arising out of the … to provide legal counsel to a village officer or employee who is charged with a criminal offense arising out of the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1New Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, … in the Town of New Windsor Justice Court on November 5, 2025. DiNapoli said , “These defendants allegedly … David M Hoovler announced that on Thursday October 30 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsXI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… the creation of an Office (now Division) of Minority and Women's Business Development (DMWBD) to promote employment and business opportunities for minorities and women on state … the creation of an Office now Division of Minority and Womens Business Development to promote employment and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateEffective Oversight of the Tuition Assistance Program: Schools Can Avoid Disallowances by Ensuring Eligibility, March 2012
The Tuition Assistance Program (TAP) is among the nationfs largest state sponsored, need based grant programs for student aid.
https://www.osc.ny.gov/files/reports/special-topics/pdf/education-tuition-2012.pdfAccounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4-response.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71) 180-day response
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71-response.pdfLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals (2019-S-31) 180-Day Response
To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period January 1, 2014 through June 30...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s31-response.pdfMedicaid Program - Improper Fee-for-Service Payments for Services Covered by Managed Care (2017-S-74) 90-Day Response
To determine whether Medicaid made improper fee-for-service (FFS) payments for certain services covered by mainstream managed care plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s74-response.pdfUnited HealthCare: Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP (2016-S-17)
To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16s17.pdfUnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (2013-S-82), 90-Day Response
To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that were not distinct and independent from other se
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s82-response.pdfMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4)
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4.pdfNew York State Agencies’ Use of Overtime, April 2013
This is the second annual report by the Office of the State Comptroller on overtime use by New York State agencies.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2013.pdfState Agencies Bulletin No. P-566
Perf Adv for Emp Represented by CSEA & PEF
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-566.pdfDiNapoli: Wall Street Bonuses Fell 44% in 2008
… industry is still continuing to write off toxic assets. It’s painfully obvious that 2009 will probably be another … have invested billions of dollars to stabilize the nation’s banks and financial institutions and there are plans to … to buy corporate jets, pay dividends or bonuses.” DiNapoli’s office estimates that the bonus pool paid by the securities …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service … CVS Caremark to administer the prescription drug program for the Empire Plan. This program includes a Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underComptroller DiNapoli And A.G Schneiderman Announce Guilty Pleas By Former Met Council Directors For Stealing $9M In Kickback Scheme
… to root out public corruption and ensure that taxpayer money is protected. I also thank the Met Council board of … to Grand Larceny in the First Degree (a class B felony), Money Laundering in the Second Degree (a class C felony), Criminal …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-pleas-former-met-council-directors-stealingLocal Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
Local Sales Tax Collections Increase by 3.3 Percent in 2012 Signaling Slower Economic Growth in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestax0213.pdfAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdf