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Comptroller DiNapoli and A.G. Schneiderman Announce Criminal Charges and Civil Lawsuit Against Pharmacy Owner for Allegedly Defrauding Medicaid
… civil recovery action against Goldin, Value, and Goldin’s co-owners seeking over $8.7 million in damages and penalties, … that Goldin, through Value, submitted at least $700,000 in false claims for reimbursement to Medicaid. Medicaid … Vallone also arraigned Goldin on two counts of Offering a False Instrument for Filing in the First Degree. Value, the …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-criminal-charges-and-civil-lawsuit-against-pharmacyOpinion 90-36
… is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is … policy of encouraging the use of post-dated checks in the commercial world. In 1834 it was said that "drawing of post-dated checks is an every day occurrence in our commercial cities" Mohawk Bank v. Broderick , 13 Wend. 133 at …
https://www.osc.ny.gov/legal-opinions/opinion-90-36DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… the elderly victim reported the incident to officials. A search warrant executed by NCDA investigators, the U.S. … our community defies belief. Many of the victims in this case didn't have a lot of money to invest, and they were only … by filing a complaint online at [email protected].gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli: State's Fiscal Outlook Declines
… Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps in the State Fiscal Year (SFY) 2022-23 Enacted … Just a year after the Division of the Budget forecast fiscal stability and no projected budget gaps …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, the … DMEPOS items that likely were already covered under the all-inclusive rate. The follow-up report found DOH made some …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… $44,940 of abandoned property to the State Comptroller for three years. In addition, the county clerk’s register did … review was to assess the town’s progress, as of December 2024, in implementing recommendations in a March 2020 audit. … as of March 31, 2024 were overstated by a combined total of $460,952. The issues identified may have been …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 88-24
… a town recreation program. These costs include gasoline, electricity, the cost of use of a tractor and compensation … the private pond, such as the cost of gasoline and electricity, but also for the use of a tractor and for labor …
https://www.osc.ny.gov/legal-opinions/opinion-88-24DiNapoli: School Bus Safety Needs Improvement
… evacuation, safe boarding and exiting, seasonal weather hazards, bus behavior and rules, and seat belt usage. Of the … not being identified on the buses or that identified hazards are not corrected in a timely manner. For example, …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementOpinion 91-30
… of interest if the town purchases materials in excess of $100 under the State or county contract. You ask whether a … of interest if the town purchases materials in excess of $100 under the State or county contract. You state that the … of interest if the town purchases materials in excess of $100 under State or county contracts from the corporation …
https://www.osc.ny.gov/legal-opinions/opinion-91-30State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Village of Ocean … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… approved or adequately supported and lacked documentation to demonstrate that the charges were for a valid school … risks because individuals using them have direct access to a school’s bank account and unauthorized use may not be … supported and 76 totaling $39,398 lacked documentation to demonstrate that the charges were for a valid school …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 2004
… Purpose The purpose of this bulletin is to provide information and processing instructions regarding … and the Public Employees Federation (PEF) allows DOCCS to establish a temporary overtime rate of 2.5 times the … must use the overtime factor of .00120 in the calculation when submitting any payments using Earnings Code OTO – OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2004-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Agencies Bulletin No. 1999
… No. 1999.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … the State of New York, DOCCS, CSEA, and PEF allows DOCCS to establish a temporary overtime rate of 2.5 times the … must use the overtime factor of .00120 in the calculation when submitting any payments using Earnings Code OTO – OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainOpinion 88-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire district commissioner who is also a salaried employee of a firm doing business with the district would have a prohibited conflict of interest in …
https://www.osc.ny.gov/legal-opinions/opinion-88-56Medicaid Program: Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16)
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16.pdfMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (2021-S-16) 180-Day Response
To determine whether the Department of Health (Department) took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s16-response.pdfAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (2020-S-46) 180-Day Response
To determine whether the Adult Career and Continuing Education Services – Vocational Rehabilitation (ACCES-VR) Supported Employment Program achieved its intended objectives, namely, to provide vocational rehabilitation supported employment services for individuals with a disability.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s46-response.pdf