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Opinion 92-3
… the chairman approves vouchers submitted by the engineer for services rendered to the planning board. General … business entities (General Municipal law, §800[3][b]-[d]). For this purpose, a "contract" includes any express or … performance of official duties or was intended as a reward for official action. In addition to any other penalty …
https://www.osc.ny.gov/legal-opinions/opinion-92-3Obtaining Information about a Member’s Benefits – Divorce and Your Benefits
… member account information without a signed authorization and release from the member. The authorization must: … be “So Ordered” by a Justice of the Supreme Court in the district where the records are located or, for actions within New York State, by a Judge of the Court in …
https://www.osc.ny.gov/retirement/members/divorce/obtaining-information-about-members-benefitsOpinion 98-16
… 1998 Bruce Bonacquist, District Treasurer Menands Union Free School District … How long a school district must hold …
https://www.osc.ny.gov/legal-opinions/opinion-98-16St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… complete report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher … disadvantaged or have special health care needs. For the State Fiscal Year ended March 31, 2019, New York’s … claim costs totaled about $67.4 billion. Improper Fee-for-Service (FFS) Payments for Services Covered by Managed …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Fiscal and Reporting Manual (Manual), OASAS providers are not allowed to budget for or claim any type of depreciation … claims. Our initial audit report found that OASAS was not effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims did not include State reimbursement for depreciation expenses. We …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followElection 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.pdfTaxes – 2022 Financial Condition Report
… by 28.6 percent due, in part, to the increase in tax rates for those with incomes over $1.1 million (the top tax rate equal to 10.9 percent for incomes over $25 million). PIT collections also benefited … into Effect, Inflating Collections The PTET provides a way for certain taxpayers to avoid the $10,000 limit on federal …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesOpinion 89-1
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … department employees which, among other things, provides for the employees to receive a certain number of sick, …
https://www.osc.ny.gov/legal-opinions/opinion-89-1State Comptroller DiNapoli Releases School District Audits
… Reimbursements (St. Lawrence County) The district did not claim any Medicaid reimbursements to which it was entitled. … between 2015 and 2018. Officials also did not develop a breach notification policy, as required by New York State … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and partially implementing the fourth. State University of New York – Determination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) The State University of New York’s (SUNY) Residency Policy (SUNY Policy 7810) …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… health care needs. Per State Medicaid policies, payment for a surgical procedure includes all services normally … (E/M) services, are included in Medicaid’s payment for the procedure. E/M services unrelated to the original … system controls to prevent inappropriate payments for E/M services during the global surgery period, which …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid … the improper payments occurred because the Department had not received the drugs’ termination dates from CMS at the … improper payments occurred because the Department did not apply its controls to all types of claim submissions …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsWithdrawing Your Contributions and/or Your Membership – State Police Plan
State Police Plan information for PFRS Tier 2 5 and 6 members under Sections 381b Withdrawing Your Contributions andor Your Membership
https://www.osc.ny.gov/retirement/publications/1518/withdrawing-your-contributions-andor-your-membershipTown of Ripley – Town Clerk Collections (2024M-139)
… recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key Findings The Clerk did … always record, deposit, remit and report all collections in a timely and accurate manner. As a result, there was an … totaling approximately $34,000. Accurately record the form of payment (cash or check) for 503 non-real property tax …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Start a Business and Get Licenses
… Forming a Business in New York State To form a business in New York State or to register an out-of-state … Center The New York State Department of State Division of Licensing Services New York State Office of the Professions …
https://www.osc.ny.gov/state-vendors/resources/start-business-and-get-licenses