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Opinion 91-13*

… enter into an "installment purchase contract" to purchase realty ( cf. Education Law, §1726 which authorizes a school … and the NFP constitute an installment contract to purchase realty, it is our opinion that the municipal corporation is … is more properly categorized as an installment purchase of realty that is prohibited under General Municipal Law, …

https://www.osc.ny.gov/legal-opinions/opinion-91-13

Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third Party Health Insurance (2020-S-39) 180-Day Response

To determine whether Medicaid overpayments for pharmacy services on behalf of managed care recipients who had third-party health insurance were appropriately recovered.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s39-response.pdf

Medicaid Program: Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State (2022-S-42) 180-Day Response

To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s42-response.pdf

DiNapoli: Audits Lead to Millions of Dollars in Medicaid Savings from Drug Rebate Collections

… The state collected over $160 million in drug rebates under the state's Medicaid Drug Rebate … today. Auditors also found that more than $78 million in rebates have not been submitted to drug manufacturers, but … (DOH). "New York has been leaving millions of dollars in drug rebates on the table," DiNapoli said. "The state …

https://www.osc.ny.gov/press/releases/2017/06/dinapoli-audits-lead-millions-dollars-medicaid-savings-drug-rebate-collections

Opinion 95-32

… GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into security and custodial … of the State Comptroller. You ask whether a fire district is required to enter into the model security and custodial … a security agreement must provide that the collateral is being pledged by the bank or trust company as security for …

https://www.osc.ny.gov/legal-opinions/opinion-95-32

Medicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023

… than $47.1 billion. The claims are processed and paid in weekly cycles, which averaged about 16 million claims and …

https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023

State Agencies Bulletin No. 1995.3

… Nurse 1 005598 5500510 Nurse 2 005601 5500520 Nurse 2 Rehab 005609 5500550 Nurse 3 Gertrc 019080 5500533 Nurse 3 Rehab 016305 5500535 Nurse Admr 1 005636 5510701 Nurse Admr 1 Rehab 005638 5510730 Nurse Admr 2 Rehab 005642 5510770 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19953-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1995.1

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19951-pilot-program-establishing-temporary-overtime-rate-employees-certain

State Agencies Bulletin No. 1995.2

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19952-pilot-program-establishing-temporary-overtime-rate-employees-certain

DiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19

… the fiscal year on a positive note,” DiNapoli said. “The sharp revenue declines in December and January, however, …

https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19

DiNapoli Releases January State Cash Report

… totaled nearly $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the same period last year, according to the state cash report … watching closely to see if revenues meet the Division of the Budget's projected growth." Through the first 10 …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-report

I.1 Introduction to the Guide to Financial Operations – I. OSC Guide to Financial Operations Overview

… The New York State Guide to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by … The New York State Guide to Financial Operations GFO acts as …

https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i1-introduction-guide-financial-operations

State Comptroller DiNapoli Report Details LIRR Delays in 2017

… all late, canceled and terminated trains to its customers. Most of these delays (82 percent) occurred when demand … for these conditions. Most LIRR commuters (87 percent) travel to or from Penn Station in Manhattan’s central … were over 10 minutes late and nearly 3,500 were more than 15 minutes late. Nearly 1,400 trains were canceled at the …

https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017

XVI.1 Financial Reporting Overview – XVI. Financial Reporting

… through the Internet-based Agency Financial Reporting Package (AFRP) . The AFRP completion process is noted where …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overview

Opinion 91-42

… custody of moneys presently held by the fire department for the acquisition of firefighting equipment. The moneys … §10-1008). Moneys paid to the village fire department as, for example, membership dues, foreign fire insurance tax … funds from the department to the village treasurer for investment purposes. While municipal corporations are …

https://www.osc.ny.gov/legal-opinions/opinion-91-42

DiNapoli Releases Guide to Federal Funding in New York

… which help New Yorkers from their youngest years in childcare and K-12 education through their senior years with … Security benefits in 2023. Over 150,000 children received childcare assistance funded primarily by the federal …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-guide-federal-funding-new-york

DiNapoli: New Yorkers Could Lose $72B in Reported State and Local Tax Deductions Under Trump Plan

… stand to lose more than $72 billion in reported deductions for income and property taxes if proposals to change the … and personal exemptions could result in higher tax bills for some New Yorkers and only modest savings for others," said DiNapoli. "Washington should proceed with …

https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-yorkers-could-lose-72b-reported-state-and-local-tax-deductions-under-trump-plan

DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem

… Food prices in the New York City metropolitan area have risen 25.2% since 2019 … that higher food costs have hit household budgets in New York City hard, with price increases outpacing income … important than ever to reduce food insecurity and ensure New York’s families have enough to eat.” Nationally, food …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsen

DiNapoli: Employment Services System for New Yorkers with Disabilities Is Underutilized

… New York state is failing to promote and increase use of a key system designed to assist people with disabilities … Thomas P. DiNapoli. The audit found that the state Office of Mental Health (OMH), which oversees the New York … their contracted employment service providers, make use of the system — and better serve New Yorkers with …

https://www.osc.ny.gov/press/releases/2022/08/dinapoli-employment-services-system-new-yorkers-disabilities-underutilized

DiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults

… the elderly in New York. “Absent a universal licensing or registration requirement, no agency has a complete accounting … comprehensive system of regulation, such as licensing, registration, or mandated inspection, is warranted as the …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adults

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