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Claims Processing Activity October 1, 2022 Through March 31, 2023
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s36.pdfClaims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12x.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdfLocal Government Management Guide Reserve Funds
This guide describes the types of reserve funds that local governments and school districts can establish and maintain. In general, reserve funds have specific intended purposes and requirements as set forth in law.
https://www.osc.ny.gov/files/local-government/publications/pdf/reserve-funds.pdfMedicaid Program: Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9-response1.pdfDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to … essential workers. The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until … Ever higher fare and tolls, layoffs and more borrowing for operating purposes are all bad choices that the MTA will …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itDiNapoli Releases Report on Nonprofit Industry
… were processed late. A high share of late contracts is not a recent phenomenon; late contracts have been a …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-releases-report-nonprofit-industryClinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
Determine whether Clinton-Essex-Warren-Washington BOCES officials ensured the third-party administrator returned forfeited funds from the health flexible spending arrangement, dependent care assistance program and health reimbursement arrangement in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ceww-boces-2022m-31.pdfMental Health Training Component of the New York SAVE Act (2022-MS-1)
Determine whether the school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mental-health-training-component-of-the-new-york-state-save-act-2022-ms-1.pdfDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… goal is to shed light on these types of entities – share what we know and what we have yet to fully understand,” said … number of local authorities were: Westchester (46); Nassau (31); Erie (29); Suffolk (29); Monroe (26); Orange (25); and Albany (24); …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyConstitutional Amendment
… Comptroller DiNapoli's Legislative Program Legislative … for the construction of sewage facilities in determining current local debt limitation. Memo Bill Text Status … … for the construction of sewage facilities in determining current local debt limitation …
https://www.osc.ny.gov/legislation/constitutional-amendmentOpinion 88-17
… land in the subdivision without compensation. 34 Opns St Comp, 1978, p 154 is superseded to the extent it is … questions: (1) Does the opinion expressed in 34 Opns St Comp, 1978, p 154, with regard to the dedication of park land …
https://www.osc.ny.gov/legal-opinions/opinion-88-17IX.6.E Education Department - G5 System – IX. Federal Grants
… UEI number for each state agency functions as an account on G5. Therefore, each state agency must use the same UEI … (SAM). OSC BSAO initiates payment requests based on the project’s Accounts Receivable balance in SFS. Payment … requests are approved or rejected automatically based on the amount of available funds in the G5 account. OSC BSAO …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOpinion 89-21
… , 228 AD 319, 238 NYS 662 [4th Dept 1930], affd 254 NY 582, 173 NE 876 [1930]; Embler v Town of Wallkill 132 NY 222 [1892]; 1985 Opns St Comp No. 85-6, p 6; see also … party; Application of Freeholders of Towns of Elma and Marilla , 201 App Div 252, 194 NYS 554 [4th Dept 1922] affd …
https://www.osc.ny.gov/legal-opinions/opinion-89-21Constitutional Amendment
Relates to excluding certain indebtedness for the construction of sewage facilities in determining current local debt limitation
https://www.osc.ny.gov/legislation/constitutional-amendment-0Opinion 88-28
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- … newspaper (designation by town) GENERAL CONSTRUCTION LAW, §60; PUBLIC OFFICERS LAW, §70-a; TOWN LAW, §64(11): A publication must be a …
https://www.osc.ny.gov/legal-opinions/opinion-88-28NYC Health + Hospitals Check-Up: The Impact of COVID-19
NYC Health + Hospitals (H+H) is the largest municipal public health system in the country and New York City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients, serving more than 1 million New Yorkers within the five boroughs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2022.pdfDiNapoli:Two Fortune 500 Retailers Agree to Increased Use of Renewable Energy
… New York State Comptroller Thomas P. DiNapoli today announced … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund’s …
https://www.osc.ny.gov/press/releases/2016/05/dinapolitwo-fortune-500-retailers-agree-increased-use-renewable-energyDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… of municipalities from across New York reveals gaps in the review of fire safety plans or evacuation procedures … reviewed enforcement of the state’s Uniform Fire Code in seven cities and three villages. “Local officials must do … the hazards of fire, explosion and dangerous conditions in new and existing buildings. It also provides for safety to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulations