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Opinion 92-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … any pertinent provisions. Further, the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-92-6XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial … Specifically, this section discusses document collection, imaging, verifying, and attaching. It also discusses handling …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceRefunding Local Debt
… Simplified Procedures for Local Governments Seeking the Comptroller's Approval of … following procedures. I. COVER LETTER . An application for approval of a present value savings certificate should … should include each of the documents listed below (except for item f, which should be filed in accordance with the …
https://www.osc.ny.gov/debt/refunding-local-debtOpinion 90-51
… services necessary to establish and provide an enhanced 911 emergency telephone system. Other expenses related to the … and telephone services needed to provide an enhanced 911 emergency telephone system to serve such municipality. …
https://www.osc.ny.gov/legal-opinions/opinion-90-51Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… than thirty tranches after February 2011, beginning in April 2011 and concluding in March 2013. The Complaint in …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… billion in unnecessary Medicaid managed care premiums over a nearly six-year period for enrollees who already had private insurance, according to … exclude Medicaid recipients from mainstream managed care when they have concurrent comprehensive third-party health …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceCUNY Bulletin No. CU-290
… Purpose To explain the agency procedures for reporting retroactive … Period 26C, paychecks dated 3/29/07 Background Pursuant to the CUNY Board of Trustees approval and Personnel Policy … 9/30/06, 1% increase based on the 9/30/06 salary Refer to the CUNY Personnel Policy Bulletin 01-07 dated 2/26/07 for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". … of Rensselaer … Whether a county must segregate Emergency 911 E911 System surcharge moneys in a separate account …
https://www.osc.ny.gov/legal-opinions/opinion-92-47DiNapoli Finds Major Problems with Rochester School District Payments
… 41 (91 percent) of the employees in almost every type of payment made to them, including incorrect salary payments, … documented and reflected in the payroll system for payment; and Direct the district's attorney to review the …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… also lose the remaining $82,244 in state aid if officials do not properly submit claims for reimbursement by June 30, …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsContract Participation of Minority- and Women-Owned Business Enterprises
… contract expenditures of $1.1 billion for State fiscal year 2011-12, $1.2 billion for fiscal year 2012-13, and $1.2 billion for fiscal year 2013-14. MTA …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… Purpose To determine whether Long Island Laparoscopic Surgery, PLLC waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryOpinion 91-59
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent Association (need to be member …
https://www.osc.ny.gov/legal-opinions/opinion-91-59United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsOpinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Opinion 88-59
… PUBLIC OFFICERS AND EMPLOYEES -- Compensation (authority to pay village justice the salary of acting village justice); … Justice (appointment mandatory) -- Compensation (authority to increase during term) STATE CONSTITUTION, ARTICLE VIII, … p 114). Funds for such an increase may be provided by transfers from the unexpended balance of an appropriation, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Opinion 93-4
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … if so, whether the resolution is subject to referendum or a super-majority vote of the board. You state that the … of probable usefulness specifically for the payment in a single fiscal year of judgments, compromised claims or …
https://www.osc.ny.gov/legal-opinions/opinion-93-4State Comptroller DiNapoli Releases Municipal Audits
… accessibility components reviewed, auditors identified 100 (19%) where town officials could consider taking …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 2326
… OSC’s automatic processing of the April 2025 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2326-april-2025-increase-location-pay-and-mid-hudson-location-pay-employeesState Agencies Bulletin No. 2327
… OSC’s automatic processing of the April 2025 Increases to Location Pay and Location Mid-Hudson Pay and provide instructions for payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2327-april-2025-increase-location-pay-and-mid-hudson-location-pay-employees