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Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its member hospitals and to determine if …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Develop more realistic budgets based on prior year’s actual results and anticipated operations and avoid raising …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Oversight of International Offices
… Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign representatives to ensure …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesDiNapoli: Local Sales Tax Collections Growth Accelerates in 3rd Quarter
… of 6.3 percent over the same period last year, according to a report released today by New York State Comptroller … rise in consumer spending and wages.” Overall, year-to-date collections since January totaled $13.5 billion, an … that matched the statewide average of 4.3 percent. Year-to-date sales tax collections grew in 51 of 57 counties, a …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-sales-tax-collections-growth-accelerates-3rd-quarterTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition and examine selected operations for the period January 1, 2011, to September 30, 2012. Background The Town of Lyonsdale is … years from a balance of $88,293 at the beginning of 2008 to a deficit balance of $12,600 at the end of 2012. This …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryTown of Fishkill – Fiscal Stress (2013M-188)
… of our audit was to review the Town’s financial condition for the period January 1, 2012, through March 31, 2013. … budgeted appropriations were approximately $13.5 million for the 2012 fiscal year. Key Findings The Town is currently … over the past four years. The Town’s year-end fund balance for its five major operating funds, combined, was in a $2.2 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Keeseville – Financial Condition (2013M-192)
… our audit was to review the Village’s financial condition for the period June 1, 2010, through May 31, 2013. Background … an elected Mayor. The Village’s budgeted appropriations for the 2013-14 fiscal year are approximately $1.4 million. Key Findings The recorded total fund balance for the general, sewer, and water funds at the end of the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, … 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianComptroller DiNapoli Releases School Audits
… District , Haldane Central School District , Randolph Academy Union Free School District , Saranac Central School … employees were accurately paid at their approved salaries or wages. Dobbs Ferry Union Free School District – Reserve …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Rochester City School District – Budget Review (B20-2-5)
… imbalanced because District officials are relying on City Council to approve a waiver to the City charter for … salary and substitute fill levels and the related budget lines and make necessary budget adjustments throughout the … budget, submitted his resignation from the District on April 23, 2020 which the Board accepted and resolved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… report, Accuracy of Medicaid Eligibility Determined by NY State of Health (Report 2019-S-43 ). About the Program NY State of Health (NYSOH) is the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followEmpire BlueCross – Overpayments for Physician-Administered Drugs
… BlueCross appropriately reimbursed physician-administered drugs. The audit covered the period from January 2017 through … a range of services, including physician-administered drugs. A physician-administered drug is a drug, other than a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… the steady pace of economic growth and strong financial markets in 2024, the state’s tax collections outpaced … were $139 million lower than DOB’s latest projections. Business tax collections totaled $31.4 billion which was $3.7 … in participating businesses compared to last year. Total business tax collections exceeded DOB’s latest projections by …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25Essential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as authorized by the Affordable Care Act ; in New York, this is known as the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planOpinion 96-17
… for tuition expenses incurred in completing certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for … for out-of-state training, McKinney's Session Laws of 1960, p 1997). In order to qualify as a "training … 72-g, we have expressed the opinion that, consistent with the purpose of section 72-g, a considerable portion of …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Opinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time … the disclosure requirements of General Municipal Law, §803 prior to the sale. Article 18 of the General Municipal … and employees (General Municipal Law, §800[5]; 1983 Opns St Comp No. 83-6, p 6; see also People v Wendel , 116 Misc 2d …
https://www.osc.ny.gov/legal-opinions/opinion-88-52DiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… homes, even before the COVID-19 pandemic hit New York, an audit released today by New York State Comptroller Thomas P. … provide auditors with a breakdown by name of the nursing home residents who died from COVID-19, and the actual number … to provide additional funding to support health and safety inspections at nursing homes. The Comptroller urges …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyDiNapoli Releases Analysis of 2022-23 Enacted State Budget
… federal aid and better-than-expected revenues allowed for a steep increase in spending in the $220.5 billion … New York State Comptroller Thomas P. DiNapoli. While some of the new spending will be temporary, much of the year-over-year growth will be for new initiatives and …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-analysis-2022-23-enacted-state-budgetIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… Capital projects expenditures include payments made for: The acquisition or construction of the State’s capital … for permanent or temporary shelter of persons, animals, vegetation, or equipment. 60502 Installed Equipment For first … costs incurred for materials to install new equipment that is NOT replacing existing equipment. NOTE: For replacement of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projects