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Opinion 89-49
… c.t.a. (issuance of letters of administration with the will annexed) when no person or an ineligible person … clear statutory language. This result is also consistent with the more definite fee provisions contained in section …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 95-23
… in support of the claim. Town Law, §118(1) provides that, with certain exceptions not applicable here, no claim against … origin to the claim is not available or is not the person with actual knowledge that the supplies or equipment have …
https://www.osc.ny.gov/legal-opinions/opinion-95-23DiNapoli Releases Analysis of SFY 2024-25 State Budget
… reserves such as the “economic uncertainties” fund can be used by the Executive for any purpose, with no …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… covered the period from January 2021 through December 2024 and some contracts going back to 2020, with nearly all … governments, over $3 million (31%) less than the previous calendar year. Increasing Expenses WROTB’s revenue increased … whether they were comps, giveaways or purchased by an employee, and the host of the event. However, in several …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightUnified Court System Bulletin No. UCS-82
… Chief Administrative Judge Jonathan Lippman and the Office of the State Comptroller, a new method for paying Judges was … in 2004. Beginning calendar year 2005, the total amount of regular earnings actually paid during the calendar year will equal the Judge’s full or prorated share of statutory salary, whichever is applicable. New Procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005State Comptroller DiNapoli Releases Audits
… carry out Executive Order 88 (EO 88), which mandated a 20% improvement in the energy efficiency performance of State … not implemented. Medicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (2021-S-24) For Medicaid recipients enrolled in …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of … of Social Services and the City of Yonkers . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Maritime College Review of PCard Transactions and TCard Expenses
… of General Services (OGS) Citibank and Maritime Citibank-VISA PCard Guidelines and the Office of the State Comptroller … and receipts and authorize those charges by signing the Visa Card statement before it is sent to Accounts Payable. … Citibank Procurement Card Guidelines and Maritime Citibank-VISA Procurement Card Guidelines. Ensure all Maritime …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesDiNapoli Releases May State Cash Report
… were 1.6 percent higher than in 2013. Total tax receipts for April and May combined were $1.4 billion below year-ago …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-releases-may-state-cash-reportPSCH, Inc.
… as gifts. PSCH claimed $22,901 for costs related to the entertainment of its employees at a staff picnic which is a … Fiscal Reporting and Claiming Manual (e.g. alcohol, entertainment expenses). Ensure PSCH staff receive the …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incCity of Dunkirk – Budget Review (B24-1-10)
… budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD (the City of Dunkirk Fiscal Recovery Act; “Act” … and capital projects fund existing at the close of its 2024 fiscal year. During the effective period of the Act, the … 30 days before the date scheduled for the City Council’s vote on the adoption of the final budget or the last date on …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10DiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… $147.2 million lower than updated projections. Spending for local assistance grants totaled $88.8 billion and was 6.1 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center … these incentives. Also during this period, ECMCC offered a bonus program for all MC employees and paid 80 employees a … did not properly administer and monitor its incentive and bonus programs, resulting in $76,254 in incentive payments …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsEmployee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… an employee on a leave of absence without pay subsequently resigns, the date of permanent separation reverts back to the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payservUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… for each newborn enrolled in the MCO. The MCO, in turn, is responsible for the provision of covered health care …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightContract Participation of Minority- and Women-Owned Business Enterprises
… make a “good faith” effort to achieve their goals, and report quarterly on their level of participation to the … MWBE contractors as subcontractors. The Authority did not report payments for non-construction professional services, … the actual amount paid by the Authority when a MWBE prime contractor makes a related payment to a MWBE subcontractor. …
https://www.osc.ny.gov/state-agencies/audits/2015/07/08/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: Contractor Failed to Turn Over $1.5 Million in Prescription Drug Rebates to NYS
… $1,498,719 in NYSHIP rebates that Express Scripts did not remit. The audit recommended United work to get that …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-contractor-failed-turn-over-15-million-prescription-drug-rebates-nysAdequacy of 2021 Budgets - Town of Niskayuna (S9-21-11)
… budgeted estimates for revenues and expenditures against actual results, and modify their budgetary estimates …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-niskayuna-s9-21-11DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… AI and has to follow the state’s AI Policy. That was the case with NYSOFA, which had an AI system, but did not know … was insufficient information to determine if the example case was in fact AI. However, DOT is piloting three AI …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risks