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Opinion 92-47
… -- Powers and Duties (deposit and investment of E911 surcharge moneys) MUNICIPAL FUNDS -- Accounting (crediting interest earned on investment of E911 surcharge moneys); (need to establish separate bank account for E911 surcharge moneys) -- Deposits and Investments (disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-92-47DiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… New York state paid more than $100 million in duplicate payments to managed care … New York state paid more than $100 million in duplicate payments to managed care …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsState Comptroller DiNapoli Releases Audits
… from managed care plans and who did not receive medical services during the disenrollment periods. This … Disability Assistance (OTDA): Electronic Benefit Transfer Card Transactions and Prohibited Locations (2016-S-52) OTDA … and identify violations. Auditors analyzed client card usage at prohibited locations and identified 15 …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsDiNapoli Announces Latest Fiscal Stress Scores
… local governments’ financial health,” said DiNapoli. “For those in fiscal stress, effective long-term planning is critical for charting a better path. These municipalities should use … stress” in this scoring round are in the same category for the second year in a row. They are: the large downstate …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases Audits
… Department of Environmental Conservation: Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) (2020-F-12) A report issued in … that DEC had made significant progress abating identified waste tire sites. However, auditors identified delays in the …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… by New York State Comptroller Thomas P. DiNapoli. "In a vertical city, with tens of thousands of elevators carrying … in two elevators in two different buildings that showed signs of wear, called rouging. The problem was missed at one …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedState Comptroller DiNapoli Releases Audits
… $1,056,242. New York State Health Insurance Program: CVS Health – Temporary Holding Account Rebate Revenue … (2020-F-25) An audit issued in October 2019 found that CVS Health improperly designated a temporary holding account … drug claims as “non-rebate-eligible.” As a result, CVS Health did not seek rebates from drug manufacturers on …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-auditsDiNapoli Finds Major Problems with Rochester School District Payments
… mistakes and their potential total dollar value is cause for significant concern. The district has not implemented the … 6,978 employees. The district's budgeted appropriations for the 2016-17 fiscal year are approximately $865 million, … Payroll payments totaled approximately $640.4 million for the district's 2014-15 and 2015-16 fiscal years. …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases Audits
… the owner's actual cost. Erie County Medical Center Corp. (ECMCC): Employee Incentive and Bonus Payments … identified in the initial audit. Environmental Facilities Corp. (EFC): Monitoring the Green Innovation Grant Program (2017-S-19) Auditors found EFC …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsDiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
… New York state's Medicaid system could have saved up to $13.6 million it spent on patients with severe kidney … been covered by the federal Medicare program, according to an audit released today by State Comptroller Thomas P. … The Department of Health should continue its efforts to recoup questionable payments and adjust its systems to …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsDiNapoli: External Risks Threaten NYC Budget
… risks, it has record reserves to use if needed and Mayor de Blasio plans to expand the citywide savings program to … Trust, which now has a balance of $4 billion. Mayor de Blasio has indicated that the city will continue to expand …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… at $530 billion for states alone. New York is second to California in highest total OPEB liability, but it lags other …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careHoltsville Fire District – Financial Management (2025M-4)
… Objective Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable estimates and properly … Understanding the Audit Area A fire district (district) board of fire commissioners (board) is responsible for … The Board did not adopt budgets with reasonable estimates or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… and implement a long term capital plan given that its current revenue structure may not be sufficient to cover … the future," DiNapoli said. “In addition to the Tappan Zee bridge replacement, many of the Thruway Authority’s aging … of additional roads put a major strain on the Thruway, and traffic fell by more than 10 percent between 2005 and 2011. …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsOpinion 98-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Exceptions (contracts entered into prior to … Whether there would be a prohibited conflict of interest if the company were to be awarded additional …
https://www.osc.ny.gov/legal-opinions/opinion-98-6X.4.A Identifying Information – X. Guide to Vendor/Customer Management
… the vendor. Information on this page can be edited only by the OSC Vendor Management Unit. Important sections are as … the vendor has with New York State. ( Section 4.A - Vendor Classifications of this Chapter) Open for Ordering – If this … etc. Currently, there are two designations: “Classifications” – Designates which type of business the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4a-identifying-informationState Comptroller DiNapoli Releases Municipal Audits
… overpayments. As a result, the city paid employees for time they did not work or accrue. Two sewer treatment plant employees received $91,492 for time they may not have worked because they were working … operations and used the town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) operation …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… not ensure reasonable budget estimates. Budgets developed for the 2019-20, 2020-21 and 2021-22 fiscal years had overestimated appropriations totaling … million and overestimated revenues totaling $41.2 million. This resulted in net operating surpluses totaling more than …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… Medicare and Medicaid patients made up 84% of all H+H hospital discharges and 62% of all outpatient visits. … Medicaid payments such as Disproportionate Share Hospital (DSH), Upper Payment Limit (UPL) and UPL conversion … approximately $556 million in FY 2025, $412 million in FY 2026, $480 million in FY 2027 and $549 million in FY 2028, …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingState Agencies Bulletin No. 1575
… regarding this bulletin may be emailed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wages