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Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… Objective To determine the extent of implementation of the seven … caps) on the number of monthly rental payments—many items have 10-month caps. In accordance with Medicaid regulations, … oxygen equipment—a type of DME—is allowed as a continuous (i.e., uncapped) rental and is not purchasable under Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followOpinion 89-64
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition Generally (consideration paid) … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for …
https://www.osc.ny.gov/legal-opinions/opinion-89-64IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… is active or lapsed. See Chapter VII, Section 3 - Refund of Appropriation/AP Adjustment Vouchers of this Guide … two main reasons for processing refunds in AP: When the refund relates to a contract payment, the adjustment voucher … reporting, the adjustment voucher will adjust the taxable income amount reported to the vendor and the IRS. When a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsNYS Comptroller DiNapoli and Church of England Call on ExxonMobil to Set Targets for Lowering GHG Emissions
… New York State Common Retirement Fund is the third largest public pension fund in the United States with assets of …
https://www.osc.ny.gov/press/releases/2018/12/nys-comptroller-dinapoli-and-church-england-call-exxonmobil-set-targets-lowering-ghg-emissionsSouthold Union Free School District – Claims Processing (2013M-183)
… to April 30, 2013. Background The Southold Union Free School District is located in the Town of Southold, Suffolk County. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183State Comptroller DiNapoli Releases Municipal & School Audits
… be provided to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action … The treasurer stated that she did not turn over the money because the action was still pending in court. However, the money had been in the treasurer’s custody for over three years and, therefore, should have …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Germantown Central School District – Financial Management (2013M-230)
… 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a Board of Education which comprises seven … expenditures. Ensure unexpended surplus fund balance is within the allowed legal limits. Develop comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Comptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… in the Third Degree, for stealing over $204,000 in state pension benefits issued to his deceased mother. As part of … in Georgia for partnering with us to protect the integrity of our public pension system." “Those who steal … General’s Criminal Enforcement and Financial Crimes Bureau and the Office of the New York State Comptroller …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2020
… funds, ranking it third. In this subcategory, Nevada and Maine received more than New York and Utah ranked last. Under … $3,997 44.8% 9 Louisiana $54,395 $11,678 $2,762 31.0% 13 Maine $19,647 $14,422 $5,505 61.7% 6 Maryland $93,533 $15,142 … -29.9% 45 Louisiana $33,504 $7,193 ($2,489) -25.7% 43 Maine $10,407 $7,639 ($2,044) -21.1% 40 Maryland $68,808 …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2020State Comptroller DiNapoli Releases School District Audits
… have been issued. Clinton-Essex-Warren-Washington Board of Cooperative Education Services (BOCES) – Employee Benefit … reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 … available for BOCES’ use. Officials were not aware of the unreturned funds until auditors notified them in …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-auditsMiddle Country Public Library – Treasurer (2015M-291)
… Purpose of Audit The purpose of our audit was to review the Library’s … Background The Middle Country Public Library is located in the Town of Brookhaven in Suffolk County. The Library, which is governed by an …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291DiNapoli: MTA Budget Gaps Return
… vacancies and fewer available workers, although the MTA does offset some of the additional overtime cost with payroll … overtime costs will drop. The MTA’s financial plan also does not yet factor in recent uncertainty for funding of its …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the following statement today in … the assets of the New York State and Local Retirement System on behalf of more than one million state and local …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingCentral Islip Union Free School District – Financial Management (2013M-380)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight and management of the District’s budgets and financial condition for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380State Contract and Payment Actions in February
… $4 million with CP Ward Inc. for a bridge replacement on NY Route 386 over Black Creek in Monroe County. $3 million …
https://www.osc.ny.gov/press/releases/2023/03/state-contract-and-payment-actions-februaryState Contract and Payment Actions in March
… In March, the Office of the State Comptroller approved 1,696 … million with Nurzia Construction Corp. to renovate the New York State Police forensic identification and … at University at Albany. $2.1 million with AdvantEdge Healthcare Solutions Inc. for physician billing and …
https://www.osc.ny.gov/press/releases/2021/04/state-contract-and-payment-actions-marchDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… Comptroller Thomas P. DiNapoli released an audit today of the Hempstead Union Free School District that uncovered a myriad of systemic problems, … that raised concerns. This includes the current superintendent Susan Johnson receiving biweekly paychecks …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… New York State Comptroller Thomas P. DiNapoli released the following … public policy foundation ranked the New York State Common Retirement Fund as the fourth best-funded retirement system among states: "The financial health of our state pension fund is very strong, as validated once …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topTax Levies and Tax Rates for 2012 and Prior Years - Supplementary Information for 2012
Explanation of Tables for Real Property Tax Levies
https://www.osc.ny.gov/files/local-government/data/pdf/narrative12.pdfAccidental Death Benefit – En-Con Police Officers Plan
… Eligibility Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident not due to your own willful …
https://www.osc.ny.gov/retirement/publications/1822/accidental-death-benefit