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UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up) (2017-F-23)
To determine the implementation status of the three recommendations made in our audit report, UnitedHealthcare: Improper Payments for Medical Services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f23.pdfComptroller’s Fiscal Update: The Cost of Deficit Financing, May 2010
The proposed State Fiscal Year 2010-11 Executive Budget released in January projected a five-year cumulative current services deficit exceeding $60 billion.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-deficit-financing-2010.pdfMitigation for Extreme Weather Conditions and Flooding (Follow-Up) (2025-F-30)
To assess the extent of implementation, as of April 9, 2026, of the 12 recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f30.pdfReal Property Portfolio (Follow-Up) (2025-F-33)
To assess the extent of implementation, as of May 2026, of the three recommendations included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f33.pdfWall Street Profits for 2014 May Not Reach 2013 Level
… Wall Street’s profits of $8.7 billion in the first half of 2014 were 13 percent lower than the same period last year. … that full year profits for the broker/dealer operations of New York Stock Exchange member firms (the traditional … Wall Streets profits of $87 billion in the first half of 2014 were 13 percent …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelDiNapoli Announces Lowered Fees for New York State's 529 College Savings Direct Plan
… to help parents plan ahead for college. As the price of higher education continues to rise nationwide, every … percent to 0.17 percent. The Direct Plan offers a variety of investment options including three age-based portfolio … can choose from based on risk tolerance and the age of their child. These options, which invest exclusively in …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-lowered-fees-new-york-states-529-college-savings-direct-planReporting Requirements Changes (2015) – Reporting Elected and Appointed Officials
… on the Resolution. Employer may omit NYSLRS registration numbers and Social Security numbers from the publicly posted Resolutions. Employer must omit NYSLRS registration numbers and Social Security numbers from the publicly posted …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changesOpinion 2003-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. PAID FIREFIGHTERS -- Death Benefits (line-of-duty presumption) PUBLIC OFFICERS AND EMPLOYEES -- Death … Law applies to benefits for a firefighter who died of cancer prior to retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5Opinion 2005-5
… or statutory amendments that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement … for the plan of which the next subordinate police officer in the village police department is a member is increased, …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 89-30
… PROPERTY -- Gasoline (authority to provide to private senior citizens organization under contract) GENERAL … contract with a private non-profit organization to provide senior citizens bus transportation, a town may provide … bus. You ask whether a town may contract with a private senior citizens organization to provide gasoline to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-30Opinion 88-50
… is often whether old, worn materials are completely replaced with new materials". We then concluded that the … including whether old, worn materials are completely replaced, whether the work adds value to the property and … of fact, we believe that it is incumbent upon the village board of trustees, after taking into account the more …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 88-41
… the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Towns (authority to conduct fire prevention programs) TOWN BOARD -- Powers and Duties (authority to contract for the presentation of fire prevention programs) PERSONAL PROPERTY -- Municipal Equipment …
https://www.osc.ny.gov/legal-opinions/opinion-88-41DiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… Thomas P. DiNapoli, in a letter released today, called on the U.S. Department of Transportation and the Federal Railroad Administration to strengthen safety measures to prevent oil spills and other hazardous accidents on New York’s railways and require oil transporters to carry …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police … Whether a board of fire commissioners in its discretion may provide that …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Opinion 98-18
… that bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition of fees for services of … an emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Service (imposition of fees for services of an … of fees and charges for either general or emergency ambulance service provided by an emergency rescue and first …
https://www.osc.ny.gov/legal-opinions/opinion-98-18Opinion 2001-9
… Parker v Town of Gardiner Planning Board , 184 AD2d 937, 585 NYS2d 571 lv denied 80 NY2d 761, 592 NYS2d 670; Cahn v …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 98-24
… (for Volunteer Firefighters' Benefit Law coverage for a firefighter of a bordering fire company providing on-going services) … fire district accepts on-going services of firefighters of a bordering fire company) GENERAL MUNICIPAL LAW, §209-i: A … Whether a fire district accepts the services of a member of a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-24Opinion 2002-11
… responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section … minimum number of fire company calls other than emergency rescue and first aid squad calls, as set forth in section … responding to the minimum number of calls of an emergency rescue and first aid squad, and an additional twenty-five …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2000-15
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS - Eligibility (of … You ask whether a volunteer firefighter who resides in another state and is a member of an out-of-state volunteer … department. General Municipal Law §209-i (1-a) provides in relevant part that a "volunteer firefighter" 1 who, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15Opinion 2001-14
… Department of Audit and Control, Report to the Governor on Assembly Intro. 5734 of 1965, June 18, 1965; see also, Division of the Budget, Budget Report on Bills, Assembly Intro. No. 5734, June 24, 1965, noting that the …
https://www.osc.ny.gov/legal-opinions/opinion-2001-14