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Anthem Blue Cross – Effectiveness of the Recovery Process
… Objective To determine whether Anthem Blue Cross (Anthem) effectively administered the recovery … To determine whether Anthem Blue Cross Anthem effectively administered the recovery …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/anthem-blue-cross-effectiveness-recovery-processRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management
… Objective To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has … Authorities Law. One of six related MTA agencies, the Long Island Rail Road (LIRR) is one of the oldest commuter … To determine whether the Long Island Rail Roads Rolling Stock Programs Department has …
https://www.osc.ny.gov/state-agencies/audits/2022/03/25/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-managementDiNapoli: School District Tax Levy Cap to Remain at Two Percent
… with fiscal years starting July 1, 2019 including the “Big Four” cities of Buffalo, Rochester, Syracuse and Yonkers. …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-school-district-tax-levy-cap-remain-two-percentOpinion 2002-15
… December 10, 2002 Merrilyn Pulver, Supervisor Town of Fort Edward 1 Although apparently not at issue here, articles 12 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0DiNapoli: State Tax Collections Continue to Exceed Projections
State tax receipts exceeded the Enacted Budget Financial Plan forecast by $48 billion from April through June the first three months of the 202122 State Fiscal Year according to the monthly State Cash Report released today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsOpinion 2005-3
… DISTRICTS -- Powers and Duties (construction of parking garage); (sale and leaseback of occupied building) EDUCATION … or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In … that will be used primarily as a “commercial” parking garage for commuters and other members of the public at …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Opinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9United HealthCare – Empire Plan Drug Rebate Revenue
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The … Department contracted with United to administer the Empire Plan’s prescription drug program from January 1, 2008 through …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide audit initiative …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0DiNapoli Announces Latest Fiscal Stress Scores
… based on the State Comptroller’s Fiscal Stress Monitoring System (FSMS) scores. “The number of local governments … cash-on-hand, short-term borrowing and fixed costs. The system’s fiscal stress scores provide an early warning to … and Fiscal Stress Scores Report Fiscal Stress Monitoring System – Municipalities: Fiscal Year 2024 Results Online …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresOpinion 88-51
… and often the replacement of old, worn materials with new material (1988 Opns St Comp No. 88-50, p ; 1982 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-51DiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… + Hospitals (H+H), offers low-cost to no-cost health insurance coverage to eligible New Yorkers through a variety … transition for its members and avoid interruptions in insurance coverage that could result in lapses of care. … NYC Health + Hospitals H+H offers lowcost to nocost health insurance coverage to eligible New Yorkers through a variety …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021
… as a result of an accident. According to Vehicle and Traffic Law, the Department is responsible for tracking the …
https://www.osc.ny.gov/state-agencies/audits/2022/05/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… in accordance with various sections of NYS Vehicle and Traffic Law. 31305 Yes Civil Fees Fees collected in … felony and misdemeanor infractions. 31404 Yes Vehicle and Traffic Fines collected for traffic law violations. 31403 Yes Mandatory Surcharge – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsState Agencies Bulletin No. 2329.2
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expenses-0NY State Comptroller DiNapoli Statement on Supreme Court Decision in Janus Case
… the following statement today after the United State Supreme Court ruled on the Janus v. American Federation of … State, County and Municipal Employees case . "Today's U.S. Supreme Court decision overriding 40 years of legal precedent … the following statement today after the United State Supreme Court ruled on the Janus v American Federation of …
https://www.osc.ny.gov/press/releases/2018/06/ny-state-comptroller-dinapoli-statement-supreme-court-decision-janus-caseOyster Bay Water District – Payments in Lieu of Health Insurance (2017M-43)
… The purpose of our audit was to review payments in lieu of health insurance coverage for the period January 1, 2015 … actually increased the District’s cost of providing health insurance by $37,179. District officials do not … on an annual basis that they are still eligible to receive health insurance buy-back program payments. …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/oyster-bay-water-district-payments-lieu-health-insurance-2017m-43Controls Over Cash Advance Accounts
… properly accounted for and used for appropriate business expenses. The audit covers the period April 1, 2011 through …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsState Comptroller DiNapoli Releases School District Audits
… contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not be able … oversight. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0