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Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdfEstate Hold Harmless Form
In consideration of the payment of this claim, the Estate will reimburse to the Office of the State Comptroller and the State of New York the amount due to any
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/estate-hold-harmless.pdfCorporate Claim Error or Reimbursement Application
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/corporate-claim-error-reimbursement-application.pdfOrganization Hold Harmless Form
In consideration of the payment of this claim, I/we will reimburse to the Office of the State Comptroller and the State of New York the amount due to any additi
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/organization-hold-harmless.pdfFairview Fire District – Procurement and Claims Audit (2025M-75)
Determine whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods and services in a cost-effective manner and ensured claims were audited for accuracy and completeness.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/fairview-fire-district-2025-75.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up) (2025-F-20) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f20-response.pdfAccrued Payments and Leave Credits Page How-To Guide for State Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-state.pdfAccrued Payments and Leave Credits Page How-To Guide for Local Enhanced Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-local-enhanced.pdfAccrued Payments and Leave Credits Page How-To Guide for Local Legacy Reporting
This guide shows you how to use the Accrued Payments and Leave Credits page in Retirement Online to complete and submit final payment and service information when your employees retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/aplc-local-legacy.pdfOversight of Housing Discrimination Complaints (2024-N-3) 180-Day Response
To determine whether the New York City Commission on Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n3response.pdfMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap-1.pdfDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… disabled adults or seniors at potential risk, according to an audit released today by State Comptroller Thomas P. … a clear need for a more comprehensive system of regulation to ensure the wellbeing of many more vulnerable New Yorkers. … at designated times of a day. The services can help to delay or prevent the need for nursing home care and other …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adultsDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… for implementation, according to an audit released today by State Comptroller Thomas P. DiNapoli. “OGS has made great … goals to help ensure this worthwhile program continues on the right path. OGS leadership and the SDVOB Division are … businesses play a greater role in the state’s economy by increasing their participation in state government …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… records for The Gingerbread Learning Center, Inc., a pre-school serving special needs children on Staten Island. … personal items including; landscaping for their home, car and insurance payments for their vehicles, flowers and … for his vehicles (two Mercedes Benz, a Porsche, and Toyota Highlander) ($56,966), flowers sent to his wife and …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… today announced a $2,950,000 settlement of a civil fraud lawsuit against Beth Israel Medical Center d/b/a Mount … today announced a $2950000 settlement of a civil fraud lawsuit against Beth Israel Medical Center St …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 90-28
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … board member is prohibited from receiving or agreeing to receive compensation for engineering services performed in … as a member, advisor or employee or a government body in those actions or deliberations which pertain to …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 90-14
… engineering, land surveying and legal expenses incurred in connection with subdivision review so long as they are … the town as independent contractors to perform services in connection with subdivision review and approval. In the … authority in the Town Law for a town to impose fees in connection with applications for variances, special use …
https://www.osc.ny.gov/legal-opinions/opinion-90-14DiNapoli: Potsdam Audit Finds Missing Court Funds
… now be held accountable for her actions because of the collaboration between my staff, town officials, District … database when they were received but later altered receipt dates so they were not included in any monthly reports. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 89-15
… (with village) VILLAGES -- Powers and Duties (authority to purchase liability insurance for vehicles owned by the … A village may not purchase liability insurance, nor agree to indemnify third parties against claims for damage to vehicles owned by the village fire department. GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-89-15