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United HealthCare – Overpayments for Services Provided by Eastern Orange Ambulatory Surgery Center

… will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by … the period January 1, 2011 through March 31, 2015. On one claim, for example, Eastern Orange charged $11,295 and, based … for the service. As a result, United paid $5,920 on the claim and the member’s out-of-pocket portion of the claim …

https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-eastern-orange-ambulatory-surgery-center

United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists

… participating providers who agree to accept payments, at rates established by United, to furnish medical services to … generally higher (and often significantly higher) than the rates participating providers agree to accept for the same …

https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists

Opinion 2003-1

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … same manner and at the same time as other town charges (i.e., on an "ad valorem basis"; see, e.g., 1991 Opns St Comp … the benefit that each lot or parcel will derive therefrom (i.e., on a "benefit basis"). Section 202(5) provides …

https://www.osc.ny.gov/legal-opinions/opinion-2003-1

Opinion 90-31

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND …

https://www.osc.ny.gov/legal-opinions/opinion-90-31

University at Albany – Sabbatical and Other Paid Leave

… Purpose To determine whether the State University of New York (SUNY) at Albany (Albany) … that he intended to take leave "with full pay leading to retirement." SUNY has not implemented recommendations we made … the polices are the subject of negotiations in New York State. Auditor's Rejoinder: We maintain that many of the …

https://www.osc.ny.gov/state-agencies/audits/2013/07/30/university-albany-sabbatical-and-other-paid-leave

Opinion 99-13

… LAW, §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or … enforcing the permitted activity, and may not be charged to offset the cost of general governmental functions. … permit fee for seasonal, unheated structures would appear to be more readily justifiable if the town's administrative …

https://www.osc.ny.gov/legal-opinions/opinion-99-13

Opinion 2006-9

… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Mandatory (on the transfer of … or in part, may be made by the assumption of debt service payments, by the purchaser, on obligations issued to finance …

https://www.osc.ny.gov/legal-opinions/opinion-2006-9

Labor Investigations in New York City

… To determine whether the Department of Labor (Department) is adequately conducting labor violation investigations in … in New York in 2022 compared with 2021. The Department is responsible for enforcing New York Labor Laws (Laws). … 14 District Offices, including seven 2 in New York City, is responsible for receiving and investigating labor …

https://www.osc.ny.gov/state-agencies/audits/2024/01/31/labor-investigations-new-york-city

DiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population

… a larger share of earnings from capital gains and from bonuses, particularly in the financial sector. The Business …

https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-population

Capital Asset Management

… address was marked as State owned in tax parcel data but does not appear in the SFS AM data. BCA officials do not take …

https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-management

Housing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program

… Rural Rental Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for … Under the MOU, HTFC is responsible for contracting with property owners for RRAP assistance and making RRAP payments … is making RRAP payments to property owners for the correct number of units. We reviewed payments totaling $350,372 made …

https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-program

Controls Over the Empire State Supportive Housing Initiative

… plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/controls-over-empire-state-supportive-housing-initiative

CUNY Bulletin No. CU-827

… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the PSC … Bonus Payment. This one-time Ratification Bonus Payment is pensionable, not subject to across-the-board increases, and is not included in the calculation of overtime. Effective …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-827-professional-staff-congress-psc-full-time-ratification

Monitoring of Homeless Data

… and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature … Homelessness Assessment Report to the U.S. Congress, New York State had the second largest population of people …

https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-data

Other Bulletin No. 31

… Confidential which provides for payment of the 2016-2017 Longevity Payment in April 2016 as a one-time, lump sum … 04/01/16 and may be submitted beginning in Administration Pay Period 3. The payment will be processed in a separate … report is currently available for agency review: NPAY756 – Longevity Lump Sum (LLS) Eligibility Listing This report is a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-31-april-2016-state-university-construction-fund-scf

State Agencies Bulletin No. 2196

… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2196-new-temporary-compensation-payment-certain-employees-represented-public

State Agencies Bulletin No. 2196.1

… LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21961-new-temporary-compensation-payment-certain-employees-represented

State Agencies Bulletin No. 2125.1

… split into biweekly payments until the employee’s annual salary reaches Job Rate. The combination of this temporary … dates or the date the employee become eligible if after these effective dates: Pay Cycle/PP Type Effective … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 475 CSEA Hourly Dues 500 Medicare Deficiency 501 …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21251-new-temporary-compensation-payment-certain-employees-represented-civil