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Opinion 88-53
… from calculation of final average salary) RETIREMENT AND SOCIAL SECURITY LAW, §§302(9)(d), 431: Compensation paid to … salary under section 302(9)(d) of the Retirement and Social Security Law. You have also asked whether the New York … before the effective date of that section. Retirement and Social Security Law, §302(9)(d) provides as follows: "d. By …
https://www.osc.ny.gov/legal-opinions/opinion-88-53New York’s Economy and Finances in the COVID-19 Era (February 18, 2021)
… rates of food insufficiency are especially high for Black and Hispanic households, at 21 and 20 percent … decreased. Reasons for such declines are not clear. The table below provides figures for all counties and New York … 10.5% Allegany 4,885 (140) -2.8% Broome 25,291 (1,626) -6.0% Cattaraugus 10,519 125 1.2% Cayuga 9,071 104 1.2% …
https://www.osc.ny.gov/reports/impact-covid-19-february-18-2021Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up) (2023-F-24) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Improper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Report 2019-S-72).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f24-response.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Compliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Report 2019-S-54).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f1-response.pdfMid-Year Update to the Approved Budget for Fiscal Year 2021-22 and Multi-Year Financial Plan for Fiscal Years 2021-22 through 2024-25 (As of September 30, 2021)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2021-22
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2021-22.pdfMid-Year Update to the Approved Budget for Fiscal Year 2020-21 and Multi-Year Financial Plan for Fiscal Years 2020-21 through 2023-24 (As of September 30, 2020)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2020-21
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2020-21.pdfMid-Year Update to the Approved Budget for Fiscal Year 2019-20 and Multi-Year Financial Plan for Fiscal Years 2019-20 through 2022-23 (As of September 30, 2019)
The New York Local Government Assistance Corporation presents an update to the Corporation’s annual budget for fiscal year 2019-20
https://www.osc.ny.gov/files/debt/pdf/lgac-midyear-update-2019-20.pdfNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… reduce the risk of processing and paying claims under the incorrect plan. Key Recommendations To Civil Service and CVS … to prevent the processing and payment of claims under the incorrect plan and continue to perform periodic …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugDiNapoli: Fewer School Districts Overriding Tax Cap
… The number of school districts overriding New York’s property tax cap declined by more than half over the past three fiscal … only 19 in 2014-15, according to a report issued today by State Comptroller Thomas P. DiNapoli. The report also found … The number of school districts overriding New Yorks property …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capState Agencies Bulletin No. 1166
To inform agencies of changes made to the 20112012 CSEA Deficit Reduction Plan and to provide a new earnings code and procedures for processing refunds for aff
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1166-2011-2012-deficit-reduction-plan-refunds-certain-employees-representedTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and … policy requirements and conduct a thorough audit of all claims prior to approval for payment. Town officials … Determine whether the Town of Pound Ridge Town Board Board procured goods and services …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Ordered To Pay Full Restitution for Theft of Nearly $90,000
… James announced that Bridget Brown, the former treasurer of the Essex County Agricultural Society and former Willsboro … five years probation and ordered to pay full restitution of nearly $90,000 after her conviction by guilty plea of grand larceny in the second degree and grand larceny in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-ordered-pay-full-restitutionNY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… (Fund) will restrict its investments in eight integrated oil and gas companies, including Exxon Mobil Corp., after a review of … announced today. The evaluation of the Fund’s integrated oil and gas holdings is part of DiNapoli’s broader review of … Fund will restrict its investments in eight integrated oil and gas companies including Exxon Mobil Corp after a …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… carbon economy, and we look forward to the report,” said Amelia Timbers, Energy Program Manager at As You Sow. Since …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39 ). About the Program Many of the … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, MCOs are required …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthMiddle Island Fire District – Budgeting Practices (2013M-93)
… Purpose of Audit The purpose of our audit was to examine the District’s budgeting practices for the period January 1, 2011, to November 30, 2012. Background The Middle Island Fire … OSC or prepare budgets based on reasonable estimates. Due to the continual overestimating of expenditures, the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/middle-island-fire-district-budgeting-practices-2013m-93Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… Purpose of Audit The purpose of our audit was to examine internal controls over financial operations for the period January 1, 2011 to August 6, 2013. Background The District is a district … the Board minutes consistently indicate their approvals to pay these claims. However, the Board does not see check …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… United HealthCare and Amerigroup, managed care organizations (MCOs) … there were 53 MCOs that offered 81 different plans. United HealthCare (UHC) and Amerigroup were among the largest. … United HealthCare and Amerigroup managed care organizations that …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsNY-Sun Incentive Program
… to installers based on the size of the solar energy installation. As a means to managing incentives, the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/ny-sun-incentive-programOversight of Transportation Services and Expenses (Follow-Up)
… been completed at State-owned facilities instead of commercial fueling stations. Employees operated vehicles with …
https://www.osc.ny.gov/state-agencies/audits/2024/07/31/oversight-transportation-services-and-expenses-follow