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Opinion 98-1
… in section 99-r to "appropriation(s) ... available" to pay for municipal services provided to the State or units of the State University (see also Governor's Bill Jacket, L 1991, ch 637, Letter of July 10, 1991 to the … and consistent meaning ( id .; see Delaware County Electric Cooperative, Inc. v Power Authority of the State of …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Publications
… Correction Officers and Identification Officers Special 25-Year Plan under Sections 89-h and 603(e) (VO1809) Broome … Deputy Sheriffs and Correction Officers Special 25-Year Plan under Sections 89-m and 603(i) (VO1805) County … Deputy Sheriffs and Correction Officers Optional 25-Year Plan under Sections 89-p and 603(l) (VO1832) …
https://www.osc.ny.gov/retirement/publicationsState Comptroller DiNapoli Report Details LIRR Delays in 2017
… at Penn Station between 8:30 a.m. and 9:30 a.m. during the morning peak (when 29 percent of commuters arrive in the morning) were late, canceled or terminated 17 percent of the …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017Opinion 92-48
… improvement or equipment, subject to the limitations in section 6-l as amended by 413 of the Laws of 1991. This … 87-71, p 107 still represents the views of this Office in light of the subsequent amendment of 6-l of the General Municipal Law by section 32 of chapter 413 of the Laws of 1991. General …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Opinion 91-31
… MUNICIPAL FUNDS - Town Charges (costs of rabies treatment for individual injured within the town) PUBLIC HEALTH LAW, … Public Health Law, §2144 to reimburse a private hospital for expenses incurred in the treatment of an individual who … by statute to pay bills submitted by a private hospital for treatment of an individual who had come into contact with …
https://www.osc.ny.gov/legal-opinions/opinion-91-31State Comptroller DiNapoli Releases Audits
… reimbursements on time and in a manner that recovers all funds. However, the division lost $120,475 in federal funding …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Civil Service: New York State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … from agreements with six drug manufacturers and found that CVS Health did not always properly invoice drug manufacturers … due $2,052,653 in rebates. In a follow-up, auditors found CVS Health has made progress in correcting the problems and …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Metropolitan … (2021-F-27) A January 2019 audit determined that, while the MTA allows employees to transfer across its subsidiary agencies, it did not ensure they met the qualifications for the new position into which they were …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… our audit report, UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (Report … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followDiNapoli: January Tax Collections Fall Short
… State tax collections through the first 10 months of the state’s … estimates because of lower than expected Personal Income Tax (PIT) collections, according to the January state cash … State tax collections through the first 10 months of the states …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Comptroller DiNapoli Releases State Audits
… of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up) … Medicaid inappropriately paid 29,289 fee-for-services pharmacy claims totaling $978,251 on behalf of 18,010 Medicaid recipients whose pharmacy benefits were covered by managed care. In a …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsOversight of Passenger Safety
… participates in the Department of Motor Vehicles License Event Notification Service (LENS), an automated reporting … revocation, and restoration of driver licenses; traffic convictions; and reportable accidents. Key Findings Because OPWDD drivers repeatedly failed to obey traffic rules, many vehicles assigned to transport OPWDD’s …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyKew Gardens SEP, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses claimed on Kew Gardens’ CFR for fiscal year 2012-13 and certain expenses claimed on … follows: $119,906 in accrued pension plan expenses. On its CFR for the fiscal year ended June 30, 2011, Kew Gardens …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/kew-gardens-sep-inc-compliance-reimbursable-cost-manualTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… requirements. Other Related Audits/Reports of Interest Susan E. Wagner Preschool: Compliance With the Reimbursable …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualDiNapoli Releases New Tool for Monitoring NYC 311 Complaints
… are increasingly contacting 311 to report lack of heat and hot water, excessive street noise and illegally parked cars,” … topped over half a million in 2024, a 155% increase since 2019. Neighborhoods like Downtown Brooklyn and Long Island … the Wakefield and Fordham sections most impacted. Heat and hot water complaints rose over 246,700 in 2024, up more than …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-new-tool-monitoring-nyc-311-complaintsState Comptroller DiNapoli Releases Municipal & School Audits
… goods and services were purchased without the benefit of competition, resulting in the increased risk that taxpayer … last five years for 43 professional service contracts (91% of contracts audited) totaling $1.8 million and did not … obtained for 48 purchase and public works contracts (100% of contracts audited) totaling $443,734. Holland Patent …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not own or could not provide support for; $11,258 for Christmas gifts that included, but were not limited to, gift …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsI.5 OSC Bureau Contact Information – I. OSC Guide to Financial Operations Overview
… SYSTEM HELP DESK The SFS Help Desk is the central point-of-contact for system-related questions and problems of a … BUREAU OF STATE ACCOUNTING OPERATIONS Agencies should contact the Bureau of State Accounting Operations for … be directed to the OSC Bureau of Contracts unless other contact information has been specifically identified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i5-osc-bureau-contact-informationState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsXII.6.O Paying Retainage – XII. Expenditures
… refer to the appropriate purchase order in two lines: one to liquidate the full amount of the payment as a charge … Business Units must enter one of the following three account codes set up for retainage when both retaining funds … 60750 Used when temporarily withholding funds from capital project payment(s). For more information on account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainage