Search
Opinion 90-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … issued in accordance with the Constitution and laws of the State and are valid and legally binding obligations of the … by the governing board of the municipality unless a state or local law provides for the delegation of that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24CVS Health: Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1) 180-Day Response
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1-response1.pdfDiNapoli: Fast Food Companies Agree to Stronger Supplier Oversight
… and Taco Bell, have agreed to conduct assessments of human rights risks related to labor standards in their operations … of assessments and protective practices that address human rights issues. “A sustainable business model ensures human rights are upheld throughout a supply chain,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-fast-food-companies-agree-stronger-supplier-oversightX.6 Overview – X. Guide to Vendor/Customer Management
… vendors. 032. . . . . . . To be used by OSC’s Bureau of Unclaimed Funds when processing transactions to individuals who receive unclaimed funds. These Vendor IDs may not be used by any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 … corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingOpinion 90-39
… Sonmax v City of New York , 43 NY2d 253, 401 NYS2d 173; Mobil Oil v Town of Huntington , 85 Misc 2d 806, 380 NYS2d 466; … 406 NYS2d 938, affd 48 NY2d 746, 422 NYS2d 612; Mobile Oil Corporation , supra ). The duty to provide fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-39DiNapoli: Numbers of Homeless Population Doubled in New York
… Homelessness in New York state has grown sharply, more than doubling … The number of homeless children increased from 20,299 in 2022 to 50,773 in 2024. Almost one in three of New York’s homeless are … Homelessness in New York state has grown sharply more than doubling …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4) 180-Day Response
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal; and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4-response.pdfUnitedHealthcare Insurance Company of New York: Overpayments for Physician-Administered Drugs (2021-S-32)
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32.pdfDiNapoli: Audit Finds OMH Needs To Improve Oversight of Supportive Housing Providers To Ensure Safety and Well-Being of Vulnerable New Yorkers
… time. After several months and prompted by the audit, the provider located the resident in a rehabilitation facility … Each resident is supposed to have a support plan that details the services they need, but the audit found plans … meetings were not held. Strengthen Oversight of Provider Work Plans Contract work plans vary by provider. …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-audit-finds-omh-needs-improve-oversight-supportive-housing-providers-ensure-safety-and-wellState Agencies Bulletin No. 1410
… Purpose To inform agencies of new earnings codes and procedures for processing the third … within the purview of the Agreement between the State of New York and the United University Professions. Effective … begin date and pay period end date for each pay type. New Earnings Codes OSC has created new earnings codes to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1410-third-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Agencies Bulletin No. 1329
… earnings codes and procedures for processing the second phase of the Summer Seasonal Lifeguard Deficit Reduction … University Professions. Effective Date(s) The second phase of the Summer Seasonal Lifeguard Deficit Reduction Plan … summer season. Monies collected as part of the second phase will be repaid to the employee. Attachment A provides a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1329-second-phase-deficit-reduction-plan-psnu-employees-summer-seasonalState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,361 … and development of recreational trails on State land in the forest preserve. Office of General Services $9.7 … to provide lead remediation at Lexington Avenue Armory in New York City. $2.6 million with Otis Elevator Company to …
https://www.osc.ny.gov/press/releases/2019/05/state-contract-and-payment-actions-aprilAnnual Assessment of Market Orders for 2015 and 2016 (2018-S-44) 90-Day Response
To determine whether the Department of Agriculture and Markets (Department) had adequate procedures in place during the audit period to accurately report its...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s44-response.pdfMedicaid Program - Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program (2017-S-66)
To determine if the Department of Health has taken sufficient steps to safeguard Medicaid recipients who are receiving opioids while also in a Treatment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s66.pdfXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… The asset arises from contractual or other legal rights, regardless of whether those rights are transferable or separable from the entity or from other rights and obligations. For intangible right-to-use lease and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureUnited HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center
… Purpose To determine whether Eastern Orange Ambulatory Surgery Center, LLC waived Empire Plan members’ out-of-pocket … on claims submitted to United by Eastern Orange Ambulatory Surgery Center, LLC (Eastern Orange), a non-participating … Overpayments for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-centerTown of Saranac – Town Clerk Operations (2019M-33)
… recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a timely and accurate manner. Deposit all … Key Recommendations Record receipts for all collections received in the Clerk’s software in a timely and accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Manion announced today a settlement with K3 Learning, Inc. (f/k/a Metropolitan Preschools, Inc.) and its president and owner Michael C. Koffler, … Manion announced a settlement with K3 Learning Inc fka Metropolitan Preschools Inc and its president and owner Michael C Koffler together …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlement