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XVI.4.A Cash and Investments – XVI. Financial Reporting
… and interest payments discounted at prevailing interest rates for similar instruments. AMORTIZATION OF DISCOUNTS AND …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsOpinion 89-25
… established by the village to finance such an expansion. You indicate that the sewage treatment plant serves the … of the plant to permit additional development in the town. You state that it has been proposed that the town and village … issue obligations to finance the cost of the expansion. You also indicate that the village has established a repair …
https://www.osc.ny.gov/legal-opinions/opinion-89-25NYS Comptroller DiNapoli, Steuben County District Attorney Baker, and NYS Police: Former Addison Official to Be Sentenced to Prison and Will Forfeit State Pension After Million Dollar Public Corruption Conviction
… losing their right to a public pension,” DiNapoli said. “For nearly two decades, Ursula Stone took advantage of her … criminal activity is absolutely stunning,” Baker said. “For nearly two decades, Ursula Stone abused the trust of the … criminal acts on this community has been and will be felt for decades. But for the dedication and expertise of the New …
https://www.osc.ny.gov/press/releases/2024/08/nys-comptroller-dinapoli-steuben-county-district-attorney-baker-and-nys-police-former-addisonOversight of Horizon and Crossroads Juvenile Centers
… City standards and regulations for the health and safety of youth and staff and provide youth with required services. … covered the period from October 2018 through December 2023. About the Program Through its Division of Youth and Family Justice, the New York City (NYC) Administration for Children’s Services (ACS) is charged …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersOther Bulletin No. 44
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-44-april-2018-state-university-construction-fund-scfState Agencies Bulletin No. 1145
… Purpose To inform agencies of new earnings codes and procedures for processing the … employee within the purview of the agreement between the State of New York and the Police Benevolent Association of New York State, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1145-2012-2013-deficit-reduction-plan-employees-agency-police-services-unitOpinion 88-65
… AND ASSESSMENTS -- Payments (issuance of tax receipts when taxes are paid by mortgagee) REAL PROPERTY TAX LAW, … when taxes are paid from a mortgage escrow account. You have also asked whether a collecting officer is required … insurance company; federal banking corporation licensed to do business in this state; national banking association; …
https://www.osc.ny.gov/legal-opinions/opinion-88-65“Nation’s Report Card” Underscores New York’s Need for Academic Recovery
… in the past 20 years. The results underscore the need for school districts to swiftly invest significant resources in … (NYSED) administered this process and has made each district’s approved spending plan publicly available. Under … varied from a low of 20 percent in New York City and Rochester to a high of 44 percent in Yonkers. 14 Districts’ …
https://www.osc.ny.gov/reports/nations-report-card-underscores-new-yorks-need-academic-recoveryState Agencies Bulletin No. 2225
… increase of three percent (3.00%) for fiscal year 2024-2025 and includes the April 1, 2024 PEF Salary Schedule . … (03/28/2024 (Administration) or 04/04/2024 (Institution)) may not be entitled to have the increase applied to their … Differential (GEO) and/or Occupational Pay Differential (OPD): Agencies must review employees receiving GEO and/or OPD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2225-april-2024-public-employees-federation-pef-3-salary-increaseDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap than … the largest of any state's deficit with Washington based on total dollars. The increase was largely because federal …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $850 million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… January 1, 2014 through June 30, 2017. Background The New York State Health Insurance Program (NYSHIP), …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceNY State Comptroller DiNapoli Asks Express Scripts' Shareholders to Back Cyber Security Risk Proposal
… management company to publicly detail its cyber risk and actions taken to ensure cyber security. DiNapoli's … is one of the most critical issues facing businesses today and breaches can affect millions of people," DiNapoli said. … disclosed in 2008 that a breach affected the personal and medical information of more than 700,000 customers. The New …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-asks-express-scripts-shareholders-back-cyber-security-risk-proposalDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. Unused gift cards issued by New York corporations are required to be … In State Fiscal Year 2013-2014, $5.8 million from gift cards was turned over to the state. “Last year, my …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… at potential risk, according to an audit released today by State Comptroller Thomas P. DiNapoli. The audit is the first … environment. Currently, the state Office for the Aging (OFA) is the only agency with responsibilities to … are overseen at the local level by 59 county Area Agencies on Aging (AAAs). However, DiNapoli’s auditors, based on their …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… one MCO $99,044 for a low birth weight kick payment based on a reported newborn birth weight of 215 grams. However, the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… were correctly applied. The audit covered the period June 1, 2008 through May 31, 2014. Background The Department … group therapy, but rather billed a rate of $203.45. As a result, Medicaid reimbursed the provider $1,627.60 for the … Claims Processing Activity October 1, 2011 Through March 31, 2012 (2011-S-39) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupNew York State Comptroller DiNapoli Statement on EPA Proposal to Roll Back Emission Standards
… fellow comptrollers and state treasurers, sent a letter to the U.S. Environmental Protection Agency opposing the agency's proposal to undo federal emissions standards for cars and light … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/10/new-york-state-comptroller-dinapoli-statement-epa-proposal-roll-back-emission-standardsFormer President of Briarcliff Manor Fire Department Pleads Guilty to Embezzling More Than $120,000
… New York State Comptroller and New York State Police. This case is being handled by the Office's White Plains Division. …
https://www.osc.ny.gov/press/releases/2018/07/former-president-briarcliff-manor-fire-department-pleads-guilty-embezzling-more-120000Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residence