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Opinion 98-11
… AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday or … 925-a; GENERAL CONSTRUCTION LAW, §25-a: When the last day of the penalty-free period for the payment of real … period is automatically extended to the next business day and a real property tax payment received in an envelope …
https://www.osc.ny.gov/legal-opinions/opinion-98-11DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections
… The state’s Thruway Authority (Thruway) generally bills … an audit by New York State Comptroller Thomas P. DiNapoli. The audit identified some exceptions and recommended better monitoring and corrective actions. “The Thruway Authority has come a long way since it first …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collectionsOperational Advisory No. 22
… processing, including automated selection of vendor and delivery of the purchase order to the vendor. This … the creation of a voucher for payment. Electronic Delivery of Purchase Orders to vendors – SFS now enables electronic delivery of purchase orders right to a vendor, eliminating …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summarySaranac Central School District – Student State Aid (2023M-91)
… students who received services in 10-month public and summer placements. Key Findings District officials did not … students who received services in 10-month public and summer placements. As a result, as of April 30, 2023, the … students who received services in 10month public and summer placements …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-student-state-aid-2023m-91Get Help - Businesses and Governments
… Access Management (Enrollment) VendRep System - Enroll Now Phone: Weekdays, 8:00 am - 5:00 pm (Eastern Standard Time) … Tax Cap Filing System Tax Data Verification Filing System Phone: 1-866-321-8503 , weekdays, 8:00 am - 4:00 pm Email: …
https://www.osc.ny.gov/online-services/get-help-businesses-and-governmentsWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for … personal cell phones were made without the required cell phone bills. Key Recommendations Audit all claims and ensure … procedures. Require supporting documentation for cell phone reimbursements. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Montrose Fire District – Claims Auditing (2025M-53)
… totaling $23,789 without documentation indicating that the services outlined in the rental agreement were rendered. A … that included a $288 purchase from an online data backup services vendor that may have been a duplicate. By not … totaling $23789 without documentation indicating that the services outlined in the rental agreement were rendered A c …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53United HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesChange in Payroll Deductions for Service Credit Purchase (RS5526)
To change the service credit purchase amount that is being deducted from your earnings by your employer, members use form RS5526.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5526.pdfOpinion 89-7
… was required to meet twice in one year to hear complaints with respect to the assessments on the town's tentative … was required to meet twice in one year to hear complaints with respect to the assessments on the towns tentative …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and … Plus (Report 2015-S-47 ). About the Program Most Medicaid recipients are enrolled into mainstream managed care, which … premium payments from Plans for inappropriately enrolled recipients. We issued our initial audit report on July 11, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-andCertification for Individuals Engaged in Certain Professions (RS2414)
To certify attorneys, physicians, engineers, architects, accountants or auditors hired on or after April 1, 2008, NYSLRS employers use form RS2414 for each one.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs2414.pdfComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … (Albany County) Auditors commended the town justices for establishing strong internal controls over court … billed, collected, recorded and deposited. The duties for billing, collecting and recording payments are not …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3Medicaid Program – Managed Long Term Care Premium Rate Setting
… Redesign Team was to expand the enrollment of Medicaid recipients into managed care. Accordingly, most of the State’s Medicaid recipients receive their services through Medicaid managed …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingElection Form for Coverage Under Article 22 (Tier 5) in Accordance with Chapter 263 of the Laws of 2016 (RS5536)
To elect coverage under Article 22 (Tier 5), PFRS Tier 3 members use form RS5536.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5536.pdfMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… determine whether Medicaid made improper fee-for-service claim payments for pharmacy services covered by recipients’ … Review the $978,251 in improper fee-for-service claim payments we identified and recover funds as … To determine whether Medicaid made improper feeforservice claim payments for pharmacy services covered by recipients …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… United HealthCare and Amerigroup, managed care organizations (MCOs) that contract with the Department of Health (DOH) to provide health services under the state’s … United HealthCare and Amerigroup managed care organizations that contract with the Department of …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… To determine if the Department of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The audit covered the period from January 1, … in Medicare Part C, also known as Medicare Managed Care or Medicare Advantage. Under Medicare Part C, private …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… contacting all retirees by phone or mail to obtain updates of their contact and eligibility information and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance