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Opinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33DiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… for their hard work in putting an end to this dishonest act. Mr. Morabito knowingly defrauded, and preyed on the … of property and was sentenced to a conditional discharge and paid back full restitution of $18,772. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County Probation Department , Town of Skaneateles and the City of Tonawanda . "In today's fiscal climate, … P DiNapoli today announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 95-3
… restaurant meals, hotel room occupancy, amusement admissions or any combination thereof, the county tax on the … restaurant meals, hotel room occupancy and amusement admissions. In view of the sales taxes imposed by the cities, … restaurant meals, hotel room occupancy, amusement admissions, or any combination thereof (Tax Law, §1210[b][1]; …
https://www.osc.ny.gov/legal-opinions/opinion-95-3State Comptroller DiNapoli Releases Municipal Audits
… Dover , Village of Ellicottville , Genesee County Soil and Water Conservation District , Village of Malverne , Village … five purchases totaling $75,334. Genesee County Soil and Water Conservation District – Cash Receipts and Disbursements … T of Dover V of Ellicottville Genesee Co Soil and Water Conservation Dist V of Malverne V of Pelham Rochester …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Revenues $3 Billion Below Last Year
… months of the state fiscal year were $3 billion lower than last year, according to the monthly State Cash Report … of November totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in … which was $7.8 billion, or 12.2 percent, lower than last year. This is primarily due to higher federal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearOpinion 93-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … discussed in the opinion. BONDS OR NOTES -- Variable Rate Obligations (propriety of including a provision to … Whether a variable rate bond or note issued pursuant to Local Finance Law 5490 …
https://www.osc.ny.gov/legal-opinions/opinion-93-8Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2021-S-27) 180-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) – New York City Transit (Transit) identified potential damage to its system and developed plans to mitigate the effect of extreme weather conditions and flooding. We also determined whether the MTA tested/updated the plans and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s27-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2019-S-51)
To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-51.pdfMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67) 90-Day Response
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67-response.pdfGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15)
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50.pdfMedicaid Program - Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57)
To determine if Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s57.pdfMedicaid Program - Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51)
To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health Centers were correctly applied
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s51.pdfMedicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35)
To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfCUNY Bulletin No. CU-433
… for all transactions, agencies must process salary changes in the payroll system as timely as possible. Due to the … before submitting these transactions. The procedures in this Bulletin supersede payroll Bulletin CU-112 that was … Increments reported on the Additional Pay page* Changes in percentage of time worked May be reported no more than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesOpinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. ABANDONED AND LOST PROPERTY -- Compensation of Employees (disposition of unclaimed paycheck of deceased … Concerning the disposition of an unclaimed paycheck of a deceased county employee who …
https://www.osc.ny.gov/legal-opinions/opinion-89-9