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Opinion 2006-1

… period) LOCAL LAWS -- Pre-emption (matters contained in article 8 of the Town Law) MUNICIPAL FUNDS -- Payrolls … a gift or loan of town monies in contravention of article VIII, §1 of the State Constitution. Town Law §27(1), … period has been performed ( id .). We note that section 10 of the Municipal Home Rule Law authorizes towns to adopt …

https://www.osc.ny.gov/legal-opinions/opinion-2006-1

Opinion 98-11

… TAXES AND ASSESSMENTS -- Interest and Penalties (where last day of interest-free period falls on a Saturday, Sunday … penalty-free period is automatically extended to the next business day and a real property tax payment received in an …

https://www.osc.ny.gov/legal-opinions/opinion-98-11

DiNapoli Audit: State Thruway Authority Has Improved the Accuracy of Toll Collections

… Authority (Thruway) generally bills drivers accurately for tolls, according to an audit by New York State Comptroller Thomas P. DiNapoli. The audit … has come a long way since it first introduced cashless tolls, but some problems remain,” DiNapoli said. “Even a …

https://www.osc.ny.gov/press/releases/2025/09/dinapoli-audit-state-thruway-authority-has-improved-accuracy-toll-collections

DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program

… equipped and eligible to deliver services. “The deadline for managed care organizations and their providers to comply … a better job ensuring the program’s integrity.” DOH pays for Medicaid in two ways — fee-for-service and managed care. Under fee-for-service, DOH pays …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-program

Operational Advisory No. 22

EE1 Procure to Pay Changes Summary

https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summary

Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)

… Purpose of Audit The purpose of our audit was to assess the controls over retiree health insurance … However, if the spouse of a deceased retiree continues to make payments and does not inform the District of the … insurance coverage. Key Recommendation Enhance procedures to monitor the status of all retirees and their …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insurance

United 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, …

https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomes

DiNapoli: Florida Man Pleads Guilty to Stealing Nearly $80,000 in Pension Payments Meant for His Deceased Father

… New York State Comptroller Thomas P. DiNapoli and Nassau County District Attorney Anne T. Donnelly announced the son of a … to identity theft in the first degree in Nassau County Court before Judge Colin O’Donnell. He is due back in court …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-florida-man-pleads-guilty-stealing-nearly-80000-pension-payments-meant-his-deceased-father

About the Record of Activities – Reporting Elected and Appointed Officials

… Our judges are on call every third weekend. Can they claim all of that time … I leave the current term begin and end date column blank on the Resolution? One of our elected town assessors, who … should she use to complete her ROA? Our judges are on call every third weekend. Can they claim all of that time …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activities

Change 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.pdf

State Agencies Bulletin No. 872

… checkbox in Box 13 of the Form W-2 must be checked for all employees who are eligible for a retirement plan, including those who do not participate. All employment positions in New York State government offer … not be checked. PayServ does not contain information for all public pensions (i.e. local government) so OSC is unable …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/872-change-process-retirement-plan-checkbox-form-w-2

Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)

… officials ensured students received all services from their individualized education programs (IEPs) and … Officials did not ensure students received all services from their IEPs or that all Medicaid-eligible services … District officials ensured students received all services from their individualized education programs IEPs and …

https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81

Certification 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.pdf

Comptroller DiNapoli Releases Municipal Audits

… of Frankfort , Gloversville Public Library , Town of Great Valley , Town of Le Roy , Village of Monticello , Newstead Fire Company , City of Peekskill and the Town of Warrensburg …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3

Medicaid Program – Managed Long Term Care Premium Rate Setting

… premium rates. The audit covered the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background … disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, New York’s … Under managed care, Medicaid pays MCOs a monthly premium for each enrolled Medicaid recipient, and the MCOs arrange …

https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-setting

Opinion 89-7

… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (additional compensation for … see Timmerman v City of New York , 69 NYS2d 102, affd 272 App Div 758, 70 NYS2d 140; cf . AFSCME v City of Plattsburgh …

https://www.osc.ny.gov/legal-opinions/opinion-89-7

Indian Lake Central School District – Medicaid Reimbursements (2021M-150)

… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … to initiate corrective action. … Determine whether the Indian Lake Central School District District maximized …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150

Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services

… of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans. The … plans (Plans) also offer supplemental insurance benefits for services that are not covered by original Medicare (e.g., … dental services). Plans reimburse health care providers for services provided to enrollees. Generally, Medicaid is …

https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-services