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UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… recommendations included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments … and substance abuse coverage. Civil Service contracts with UnitedHealthcare Insurance Company of New York (United) to … eight recommendations included in our initial audit report UnitedHealthcare Insurance Company of New York Overpayments …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' … core systems were secure, operating effectively, and available to continue critical processing in the event of … We found that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followComptroller DiNapoli Releases School Audits
… District and the Oswego School District Public Library . “In an era of limited resources and increased accountability, … underestimated revenues and overestimated expenditures in the adopted budgets for fiscal years 2008-09 through 2012-13. This resulted in combined operating surpluses totaling more than $25 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1New York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The New York … is the primary health benefits plan for NYSHIP, providing coverage to about 1.1 million members. NYSHIP offers several coverage options, including Individual and Family coverage. …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOpinion 88-79
… by a village to a developer to assist in financing the construction of a hydro-electric facility. The UDAG Agreement … development projects in and around the village (e.g., construction of a parking lot). The village also has caused … moneys to a private developer to assist in financing the construction of a downtown hotel did not violate the the gift …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Opinion 2000-10
… loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with county debt and Urban Development Corporation loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of … regarding the financial implications of a sale by a county of its ownership interest in a civic center …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10DiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and their families … “New York’s social insurance programs play a vital role in helping hundreds of thousands of New Yorkers each year … provide crucial financial support during difficult times in the lives of hundreds of thousands New York workers and …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersTown of Cohocton – Procurement (2025M-13)
… manner is to seek competition that is often required by New York State law or by locally adopted policy. One of the goals of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Comptroller DiNapoli Releases School Audits
… District and the Pelham Union Free School District . “In an era of limited resources and increased accountability, … ranged between 9.2 percent and 13.5 percent, which is in excess of the legal 4 percent limit. Lake Pleasant Central … needs. Therefore, the district could have saved $43,270 in short-term borrowing costs. In addition, district …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwContract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… Purpose To determine whether the New York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation goals for minority- and women-owned … York State Thruway Authority is monitoring its contractors to ensure they are actively working to reach participation …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedComptroller DiNapoli Releases School Audits
… manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also project both the general and school lunch funds to end the 2013-14 fiscal year with deficits of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfDiNapoli Expands State Pension Fund's In-State Investment Program
… Hamilton Lane. Additional investors in the SBIC fund are TD Bank, Bank of NY Mellon, HSBC Bank, Deutsche Bank and First Niagara …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programOpinion 92-33
… v Daby , 129 Misc 2d 879, 494 NYS2d 279). Separate and apart from the specific authority contained in the park … program to promote the county as a convention site falls within the professional services exception ( Schulz v … when a contract for publicity and promotional services falls within the professional services exception to …
https://www.osc.ny.gov/legal-opinions/opinion-92-33Opinion 98 - 22
… in the opinion. LOCAL LAWS -- Procedural Requirements (amendment of only by another local law) -- Publicity Fund … of legislative equivalency requires that existing local legislation be amended or repealed only by legislation of … In that event, as part of the annual budget adoption and amendment process (see Village Law, §5-500 et seq .), and …
https://www.osc.ny.gov/legal-opinions/opinion-98-22Public Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies … of whether individuals are elected or appointed as public officers. You must give them the opportunity to join NYSLRS. … to the discharge of any of their official duties. Public officers are authorized to act in their capacity as an …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned … eligible veteran-owned businesses to play a greater role in the State’s economy by increasing their participation in State government contracting opportunities. To qualify as …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followProblem Gambling Treatment Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment … study to identify the number or location of individuals in need of such services. As such, our audit was unable to … where they were needed most. The two recommendations in our initial audit report addressed the need for a …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was … is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask whether a … Whether a certificate of mailing of the US Postal Service postmarked with the date of the last …
https://www.osc.ny.gov/legal-opinions/opinion-88-61