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United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… accepted $6,932 as the full payment, United should have only paid $5,546 on the claim. This resulted in an …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOpinion 90-35
… is applicable. We are in receipt of your letter asking what monetary threshold applies to the purchase of fuel oil … Concerning what monetary threshold applies to the purchase of fuel oil …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 94-6
… corporation) PUBLIC HOUSING AUTHORITIES -- Officers and Employees (conflict of interest provisions applicable to) … distinguish between tenant members of a housing authority and other members (cf. Public Housing Law, §30[5], providing … flowing from the contract itself. The general welfare and prosperity of the company of an officer may be an …
https://www.osc.ny.gov/legal-opinions/opinion-94-6Opinion 88-19
… that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To Institute (by town to … establishment of private landfill) TOWNS -- Powers and Duties (acceptance of gift to defray expenses of lawsuit) … in part: "The town board of any town may authorize and direct any town officer or officers to institute, defend …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Compliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against Violence in Education Act (2013-S-71). … To determine the extent of implementation of the five recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followAdequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… an independent evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic … The pandemic has also created a difficult environment for officials to develop annual budgets given the unknowns of … future financial impacts. The pandemic increases the need for local officials to more closely monitor their budgeted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… include funding for new programs, some of which are funded only in FY 2023. Spending in FY 2023 will also include a …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementMaximus, Inc.
… Purpose The objective of our examination was to determine whether the Department of Health (DOH) followed the proper … The objective of our examination was to determine whether the Department of Health DOH followed the proper procurement …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-incPurchasing and Procurement Practices
… To determine whether the New York Racing Association, Inc. (NYRA) procured goods and services competitively and in … To determine whether the New York Racing Association Inc NYRA procured goods and services competitively and in …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesDiNapoli: Financial Viability of OTBs in Jeopardy
… lotteries, nine racing tracks in the state offering video lottery terminals (VLTs), five Native American casinos … full copy of the final report, including their response, visit: … Off-Track Betting Corporations Nearing the Finish Line? ” visit: … financial data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-financial-viability-otbs-jeopardyOther Bulletin No. 8
… Salary Increase for employees in NS (SG 600) positions and hourly employees. Annual employees receive a 3% increase rounded to the nearest dollar. Hourly employees receive a 3% increase rounded to the nearest … employees and PAY/CRT (Pay Rate Change/Change Rate) for hourly employees who are Inactive or on a Leave of Absence …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fundDiNapoli: 82 School Districts in Fiscal Stress
… years. The West Seneca Central School District is the only district in the state to be designated in significant …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-82-school-districts-fiscal-stressOpinion 91-57
… of those moneys in a separate fund (see also 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86). This Office has expressed the … required by State or local legislation, moneys in various funds held by a municipality may be deposited in a …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… access to graduate education is cut off, the loss is not only fewer degrees, but a weakened talent pipeline that …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opDiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… differently when assessed against wages lost or cost of living, or in conjunction with household size, other … how three types of workers – those earning minimum wage, a living wage, and a six-figure salary – would fare under New … to maximum benefits are being phased in through October 2026, at which point they will equal 50% of the New York …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli: Fiscal Stress May be Looming for Glens Falls
… in the state. By comparison, the city’s revenues increased only 4.1 percent. Compounding this problem, the Glens Falls …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fiscal-stress-may-be-looming-glens-fallsMonitoring of Homeless Data
… OTDA has acquired permission to access the data from only seven of 24 CoCs, which represent approximately 7% of …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataOpinion 88-8
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Maintenance Contracts (fire commissioner who is … of an automotive dealership would have a conflict of interest if fire district vehicles are serviced by his …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Kiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… other activities. The Department’s by-laws indicate that a Board of Directors consisting of six elected and one … for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of Department financial … for legitimate Department purposes. The Treasurer should pay only Board-approved claims. Submit written monthly …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsDiNapoli Releases Executive Budget Report
… New York state’s fiscal position has improved, but the state may face … in the evaluation of the 2016-17 proposal. “The state's fiscal position is much improved because of actions by the … candidates and reduced limits on campaign contributions. Fiscal Position Growth in tax collections and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-report