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Opinion 89-17
… judgments and claims in tax certiorari proceedings without voter approval. 1984 Opns St Comp, No. 84-32 superseded. You … subdivisions (1) and (3) of section 3651 required voter approval to establish and expend moneys from any … may establish a tax certiorari reserve fund without voter approval, provided, however, that the moneys held in …
https://www.osc.ny.gov/legal-opinions/opinion-89-17Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) 30-Day Response
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31-response.pdfProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfEco News - April 2024
Over the last year, my office has conducted audits of the State’s air quality monitoring, the MTA’s preparedness for extreme weather events, the security of our water supply and more.
https://www.osc.ny.gov/files/press/pdf/eco-newsletter-2024.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.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4-response.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4)
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31)
To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f31.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
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-response.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.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22)
To assess the extent of implementation of the four recommendations included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining Notification Act (Report 2022-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f22.pdfServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up) (2024-F-22)
To assess the extent of implementation of the four recommendations included in our initial audit report, Services to Workers Under the Worker Adjustment and Retraining Notification Act (Report 2022-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f22-response.pdfImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up) (2024-F-26)
To determine the extent of implementation of the five recommendations included in our audit report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report 2022-S-16).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f26.pdfState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of Franklin and the Town of … could bill users more equitably if they serviced the water meters. Find out how your government money is spent at Open …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village of … transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… soliciting competition or documenting a justifiable reason for not soliciting competition and has paid three … and local government spending and 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of Lockport and the City …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Bainbridge , Village of Bellerose , Village of Brushton , Town of Day and the …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-auditsOpinion 90-16
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … board's proceedings. Disclosure is not required under section 803 in the case of an interest in a contract which is … §800[5]; see also People ex rel Bush v Houghton , 182 NY 301; In re Board of Health of Village of Lansingburg , 43 App …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Johnstown , the City of Mount Vernon , the Village of South Glens Falls , the Woodgate Volunteer Fire Department and a budget review of the City of Yonkers . "In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-2