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DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… that group rides were separate, individual rides in order to unlawfully receive mileage payments for each individual in … program through a systematic billing scheme in order to bolster his own profits at the expense of New Yorkers,” … DiNapoli said. “The Medicaid program provides access to essential health care for millions of people, and my …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudOpinion 94-18
… specified in the special act (see, e.g., L 1994, ch 207; L 1993, ch 326; L 1990, ch 674). These types of special …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 2007-7
… discussed in the opinion. [Edited for Publication] PUBLIC OFFICERS AND EMPLOYEES -- Retirement Benefits … available to constituents. This is in response to your inquiry regarding regulations applicable to the New York … be available to the public. Such activities may take the form of responding to an emergency in the town, attending a …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7Opinion 88-37
… The purchase of a passenger vehicle to be used as a police car may be financed by the issuance of capital notes only … seating capacity of ten persons or less, such as a police car (see 11 Opns St Comp, 1955, p 388; 4 Opns St Comp, 1948, … is clear that a passenger vehicle to be used as a police car may be financed with the issuance of capital notes or …
https://www.osc.ny.gov/legal-opinions/opinion-88-37DiNapoli: Contribute to 529 College Savings Account by Dec. 31 for Tax Benefits
… Contributions made by Dec. 31 can provide up to $10,000 in state tax deductions on 2017 income tax filings. New … it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a … investments as the beneficiary nears college age. In addition to the new investment options, program fees were …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-contribute-529-college-savings-account-dec-31-tax-benefitsOpinion 2001-3
… of (at amount that would generate excess revenues for general municipal purposes) -- Rates (fixing of at amount that would generate excess revenues for general municipal purposes) GENERAL MUNICIPAL LAW §§94, … to the sewer system, in order to provide funds for general village purposes. You ask whether a village may …
https://www.osc.ny.gov/legal-opinions/opinion-2001-3Medicaid Program – Managed Long Term Care Premium Rate Setting
… and locally funded program that provides a wide range of medical services to those who are economically disadvantaged and/or … services (e.g., dentistry, eye care, durable medical equipment). The Department is responsible for setting …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingResponsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of Environmental Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced the New York City Noise Code (Noise Code) and adequately addressed noise … To determine whether the New York City Department of Environmental Protection and the New York …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsOversight of Hotels and Motels Used for Homeless and Mixed-Use Temporary Residency
… and Disability Assistance (OTDA) and the Department of Health (DOH) are adequately ensuring that hotels and motels … residency are properly permitted and adhering to public health standards as established by State regulations. Our … DOH oversees its own district offices and county health offices across the State, excluding NYC, which are …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/oversight-hotels-and-motels-used-homeless-and-mixed-use-temporary-residencyCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case management services appropriately for eligible seniors. The audit covered the period from January 2019 … To determine whether the New York City Department for the Aging provided and paid case management services …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementDebt – 2023 Financial Condition Report
… assets and grants. New York State Ranks Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the … 2018-19. $55.9 billion of State-Supported debt, as defined in State law, an increase of $2.7 billion or 5 percent since … voter approval. $63.9 billion of State debt reported in accordance with Generally Accepted Accounting Principles …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtSUNY Bulletin No. SU-274
… after March 31, 2012. Effective with the first checks in April 2013, Legislation required the employee contribution … all PayServ job records, as well as agencies that are not in PayServ. The employee contribution rates are: Wages … 2019. Eligibility Criteria Tier 6 ORP members who enrolled in the ORP between April 1, 2012 and December 31, 2015 Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Gorham – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-106)
… within the Town, because she mistakenly used an inaccurate pro rata allocation formula. The bookkeeper combined all FFI … and relevant case law, the bookkeeper should have used a pro rata allocation formula to calculate the FFI tax proceeds … As a result, the Department received $681 more than its pro rata share and the Company received $4,076 less than its …
https://www.osc.ny.gov/local-government/audits/town/2026/03/06/town-gorham-distribution-foreign-fire-insurance-tax-proceeds-2025m-106State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … County) District officials did not properly bill tuition for nonresident foster care students enrolled at the … of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonComptroller DiNapoli Releases Municipal Audits
… budget includes a tax levy of $46.6 million which is $4,136 above the limit established by law. Mottville Fire … Estate Real Property The Office of Public Administrator (PA) guidelines regarding the sale of estate real property state that the PA shall determine fair market value and sell all real …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 863
… reportable wages, is now available. NYS Tax and Finance Rules and Regulations In accordance with the New York State … based on the information in the employee’s Local Tax Data page. If an employee’s Tax Data page is not populated … pay period during 2008 provided the home address is in one of the following zip codes designated as NYC: 112XX, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesFreedom of Information Law (FOIL)
… records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that … or portions thereof fall within one or more grounds for denial. How to Request Office of the State Comptroller … advise security that you are visiting to submit a request for FOIL records. Records require review prior to release. As …
https://www.osc.ny.gov/help/foilVillage of Richburg – Transparency of Fiscal Activities (2025M-116)
… a total of $145,937 for the general fund appropriations in fiscal year 2023. Audit Summary The Board did not conduct … Clerk-Treasurer’s records and reports for fiscal year 2023 in accordance with New York State (NYS) Village Law (Village … have access to the Village’s current fiscal activities. In addition, we determined that the Clerk-Treasurer: Did not …
https://www.osc.ny.gov/local-government/audits/village/2026/07/17/village-richburg-transparency-fiscal-activities-2025m-116Audit Committee Charter Guidance and Template
… complete brochure [pdf- 2006] Provisions of Education Law require the trustees or board of education (board) of most school districts to establish an audit committee to oversee and report to the board on the annual independent audit of the district’s records. …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-template