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Opinion 89-41
… program); (referendum requirement); (necessity of public hearing) VOLUNTEER FIREFIGHTERS -- Service Award Program … of); (referendum requirement); (necessity of public hearing) GENERAL MUNICIPAL LAW, §216; TOWN LAW, §179: A … of fire commissioners is not required to hold a public hearing before the establishment of a service award program. …
https://www.osc.ny.gov/legal-opinions/opinion-89-41State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… long-awaited relief to small businesses by paying off the Unemployment Insurance Trust Fund loan, and reduced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetDiNapoli: State Pension Fund Value $210.2 Billion
… in the state fiscal year (SFY) that ended on March 31, 2019. The Fund closed the year with an estimated value of … billion. “The Fund’s value continued to grow during its 2019 fiscal year and remains well positioned to meet its long … from December’s significant correction.” During SFY 2019, the Fund’s public equities, including domestic and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionBank Street College of Education – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit organization authorized by SED to … cost-based programs. During the 2013-14 school year, the Center reported serving 73 children in its SEIT program and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental health and … also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is a drug (other …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… DDI operated preschool special education full-day Special Classes and half-day and full-day Special Classes in an Integrated Setting. For the purposes of this …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… A company that was supposed to collect rebates from drug manufacturers on behalf of the New York State Health Insurance Plan (NYSHIP) failed to turn over nearly $1.5 million in rebates to the state over … A company that was supposed to collect rebates from drug manufacturers on behalf of the …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysMedicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Medicare benefits by offering different health care plans (known as Medicare Advantage Plans) and processing and paying claims for services. The … durable medical equipment, laboratory, eye care, and dental services; and inpatient claims. Key Findings New …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… issued on April 23, 2012, were implemented. Background The New York State Health Insurance Program (NYSHIP) provides … Network also contained a provision limiting the audit look-back period, and therefore, the Mather did not have to … New York State Health Insurance Program: Empire BlueCross Blue Shield - Payments to John T. Mather Memorial Hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followState Agencies Bulletin No. 1050
… Purpose To inform agencies of the 2011 tax related changes Affected Employees Employees receiving … 2011 Social Security and Medicare Effective in 2011 the tax rate for calculating the employee share of social security tax withholdings has been reduced to 4.2%. The employer tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1050-summary-tax-related-changes-tax-year-2011Reducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… Purpose To determine the implementation status of the five … audit report on March 1, 2017. The audit objective was to determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients diagnosed with … To determine the implementation status of the five …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followUnited HealthCare – Empire Plan Drug Rebates
… due under its contract with the Department for selected drug manufacturers. The audit covered the period January 1, … 31, 2013 and included a review of revenue from five drug manufacturers. Background The New York State Health … contracted with United to administer the Empire Plan’s prescription drug program between January 1, 2008 and …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… our initial audit report, CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving over 1 million members. Individuals …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilCUNY Bulletin No. CU-118
… necessary changes to the suspense and 7 year counters. If it is determined that the employee owes arrears, open the … regarding this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsCUNY Bulletin No. CU-391
… Bargaining Units Value Earnings Code District Council 37 CC, SF, SJ, T9, TG, TH, TJ, TK, TL, TM, TO,TP, TR, TU, TX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued. Office of General Services (OGS): … identified. Metropolitan Transportation Authority (MTA): New York City Transit: Selected Safety and Security Equipment …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases Annual Review of MTA Finances
… declines, to 94.8 percent through July. The Comptroller's full report on the MTA's financial outlook can be read here: …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesState Comptroller DiNapoli Releases Audits
… been issued. Department of Agriculture and Markets: Annual Assessment of Market Orders for 2015 and 2016 (2018-S-44) The … 31, 2016 for the Apple, Cabbage, and Onion Research and Development Programs. The department should work with the … – New York City Transit and MTA Bus Company: Bus Wait Assessment and Other Performance Indicators (2017-S-54) …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 88-2
… PROPERTY TAXES AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS … -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection … §5-518: A village, by local law, may establish one or more assessment areas for garbage collection service and provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-2