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Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)

… SSA also administers the Supplemental Security Income (SSI) program, a federal cash benefit to assist low-income individuals. In New York, all SSI recipients are eligible to receive Medicaid. When SSA receives an SSI application for someone who is 65 years of age, it also …

https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-follow

Opinion 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-2000-15

Comptroller DiNapoli Releases Municipal Audits

… of Lockport , the Town of Saranac and West Corners Fire Department . “In today’s fiscal climate, budget transparency … private funds in its reports to either the State Education Department or the Office of State Comptroller. Also, library … City of Lockport the Town of Saranac and West Corners Fire Department …

https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0

Audits of Local Governments & Schools

… performance and operations, reduce costs and contribute to public accountability. To learn more about performance … . For audits of State and NYC agencies and public authorities, see Audits . … performance and operations reduce costs and contribute to public accountability …

https://www.osc.ny.gov/local-government/audits

Opinion 89-64

… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your inquiry concerning …

https://www.osc.ny.gov/legal-opinions/opinion-89-64

Village of Leicester – Financial Management (2025M-7)

… a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …

https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7

Contractors or Consultants – Membership and Enrollment

… to the State or participating employers are considered public employees. Those who provide services as independent … with another entity that provides services to the employer by contract, retainer or other agreement. These are just some … send us a completed Certification for Individuals Engaged in Certain Professions (RS2414) for each person you hire as …

https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultants

DiNapoli Releases Bond Calendar for First Quarter

… today announced a tentative schedule for the planned sale of obligations for the state, New York City and their major … Dormitory Authority of the State of New York –a bond sale of approximately $18.9 million of fixed rate tax-exempt … today announced a tentative schedule for the planned sale of obligations for the state New York City and their …

https://www.osc.ny.gov/press/releases/2014/01/dinapoli-releases-bond-calendar-first-quarter

State Comptroller DiNapoli Releases Audits

… non-commutation fares 26 percent of the time (78 of 301 rides). Auditors also found that employees often …

https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits

DiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession

… information clerks (-21.6%), counselors (-19.4%), lawyers (-19.3%) and legal assistants (-17.4%). Turnover of …

https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recession

Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)

… Educational Services (BOCES) officials properly claim State aid (BOCES aid) on behalf of their component school … the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid claims on behalf … the 2023-24 claim year. Refer to Appendix B for details on State aid payments received. Audit Summary Although BOCES …

https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22

Update on New York’s Unemployment Insurance Trust Fund: Challenges Continue

… June 10, 2022 PDF Version Devastating job losses caused by the COVID-19 pandemic led to a record number of unemployment insurance (UI) claims in New York and other states. Benefits paid through such … state payroll taxes collected from employers. As detailed by the Office of the State Comptroller in a September 2021 …

https://www.osc.ny.gov/reports/update-new-yorks-unemployment-insurance-trust-fund-challenges-continue

XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures

… subject to defined levels of materiality, are included in the State’s government-wide financial statements as required by GASBS 34. These assets are reported in a very similar manner to capital assets in a commercial … subject to defined levels of materiality are included in the States governmentwide financial statements as required …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reporting

CUNY Bulletin No. CU-767

… an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE. Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective … an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-767-new-york-state-nurses-association-nysna-dues-increase

Unified Court System Bulletin No. UCS-343

… for employees represented by COBANC, in Bargaining Unit DR. Affected Employees: Employees represented by COBANC, in Bargaining Unit DR are affected. Background: Pursuant to the voting results … for employees represented by COBANC in Bargaining Unit DR …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-343-court-officers-benevolent-association-nassau-county-cobanc

CUNY Bulletin No. CU-789

… an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE.  Affected Employees: Employees represented by the NYSNA in Bargaining Unit TE are affected. Effective … an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-789-new-york-state-nurses-association-nysna-dues-increase

Medicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016

… reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in … eMedNY computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …

https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016

Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims

… 2020. Medicaid payments for Medicare Part C claims during this period totaled about $972 million for the claim types reviewed by this audit: outpatient claims for clinic, practitioner, … 1, 2016 to December 31, 2020. Other states already use this approach, and it is similar to how New York Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claims

CUNY Bulletin No. CU-833

… is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE.  … is to notify agencies of an automatic union dues increase for employees represented by NYSNA in Bargaining Unit TE …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-833-new-york-state-nurses-association-nysna-dues-increase

IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants

… and was intended to establish uniform audit requirements for Federal awards. The Act mandated that the Federal Office … provisions of the Single Audit Act and set forth standards for obtaining consistency and uniformity among Federal … Awards  that identifies expenditures of Federal monies for each Federal program. As noted above, the Act requires an …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984