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Opinion 88-10
… TAXES -- Gross Receipts Tax (liability of municipality for) PUBLIC CONTRACTS -- Modification (addition of amount of … §103: A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts … asked whether the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line …
https://www.osc.ny.gov/legal-opinions/opinion-88-10Appendix 2: Federal Funds Spending by Major Service Function – 2023 Financial Condition Report
… … Provides information about federal funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-2-federal-funds-spending-major-service-functionAppendix 1: State Funds Spending by Major Service Function – 2023 Financial Condition Report
… information about State funds spending by major service function …
https://www.osc.ny.gov/reports/finance/2023-fcr/appendix-1-state-funds-spending-major-service-functionImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by … to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the … to delivering services, hospice providers are responsible for developing a comprehensive plan of care and coordinating …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2012
Often, the required reports that industrial development agencies (IDAs) submit to OSC and other agencies are incomplete and inconsistent. Recent audits by OSC h
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_1.pdfDiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… On the one-year anniversary of the January 6 attack on the U.S. Capitol, New York State … maker, Hanesbrands. “The increased polarization of our political discourse and the January 6 attack on the … DiNapoli said. “Corporate accountability is a priority for our pension fund and, since the Citizens United ruling, we …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… is critically important for employers to succeed and grow in New York, and it matters for the fiscal health of the … impact on the State’s labor force was more severe than in other states: the size of the workforce declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksInvestors Ask SEC to Reject Exxon's Attempt to Silence Questions on Climate Change
… will be impacted by public policies seeking to rein in climate change. DiNapoli, as trustee of the New York State … other ExxonMobil investors filed a shareholder proposal in December, asking the company to publish an annual … the proposal from a shareholder vote at its annual meeting in the spring. Investors responded to ExxonMobil’s move in a …
https://www.osc.ny.gov/press/releases/2016/02/investors-ask-sec-reject-exxons-attempt-silence-questions-climate-changeDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… to monitor and engage with these companies as they report on their efforts to reduce carbon emissions." The … $300 million with the Rockefeller Asset Management Global Sustainability and Impact Strategy; and $150 million with the … energy efficiency goals, prevent deforestation, publish sustainability reports, and appoint directors with …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsLocal Bridges by the Numbers
Local Bridges by the Numbers
https://www.osc.ny.gov/files/local-government/publications/pdf/local-bridges-by-the-numbers.pdfTax Cap Elements by School
Tax Cap Elements by School
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbyschool.xlsTax Cap Elements by Region
Tax Cap Elements by Region
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbyregion.xlsTax Cap Elements by County
Tax Cap Elements by County
https://www.osc.ny.gov/files/local-government/publications/excel/taxcapbycounty.xlsDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… district’s progress with implementing recommendations made in previous audits in August 2011 and July 2013 . Auditors discovered most of … System has previously designated the school district in “significant fiscal stress” for both 2013-14 and 2014-15 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… it will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by Long Island Bone and Joint, … services provided. Consequently, United made overpayments on claims submitted by LI Bone and Joint. Further, by not …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2011
IDAs can assist ailing municipalities by encouraging the creation of new businesses or the retention of existing businesses. However, it is vitally important th
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance2013.pdfAnnual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2014
This report provides an analysis of annual financial data reported to the Office of the State Comptroller and the Authorities Budget Office by IDAs
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2016.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (2020-S-65) 180-Day Response
To determine whether Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with federal requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s65-response.pdfPrompt Contracting Information Provided by State Agencies (Alphabetical by Agencies) - 2022 Calendar Year
Contracting Information Provided by State Agencies (Alphabetical by Agencies)
https://www.osc.ny.gov/files/state-agencies/contracts/2022/pdf/pcl-state-agency-data-A1-2022.pdfPrompt Contracting Information Provided by State Agencies (Alphabetical by Agencies) - 2020 Calendar Year
Prompt Contracting Information Provided by State Agencies (Alphabetical by Agencies)
https://www.osc.ny.gov/files/state-agencies/contracts/2020/pdf/pcl-state-agency-data-A1-2020.pdf