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UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up) (2023-F-14) 30-Day Response
2023-F-14
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f14-response.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (2022-S-9)
To determine whether tenants living in Mitchell-Lama developments supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR) are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s9.pdfHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-49) 180-Day Response
To determine whether the costs reported by Handicapped Children’s Association of Southern New York, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s49-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfHousing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4)
To determine whether Local Program Administrators (LPAs) were selected appropriately and their selection was properly documented by Homes and Community Renewal, and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4.pdfWorld Trade Center Notice for Members and Retirees of the New York State and Local Retirement System (RS6047-N)
For NYSLRS members and retirees involved in the rescue, recovery or cleanup operations of the World Trade Center aftermath.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6047-n.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account (2016-S-35) 90-Day Response
To determine whether disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s35-response.pdfOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration) (2023-S-7) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective Services (APS) providers have sufficient staffing and case management practices to implement APS requirements and protect vulnerable adults.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s7-response.pdfLocal Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2026-sales-tax-first-quarter.pdfOpinion 94-11
… 12, 1994 Raymond F. Concannon, Esq., Attorney at Law North Merrick Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Opinion 89-54
… part of the general levy for town purposes (see 1986 Opns St Comp No. 86-45, p 74). Your inquiry does not indicate … studies and surveys relative thereto" (GML, §6-c[1][b][1]). The procedures for establishing and expending moneys … §§11.00, 35.00; see also 1989 Opns St Comp No. 89-25, p 56; 1988 Opns St Comp No 88-62, p 123; 1988 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Opinion 88-40
… and supervision of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … may provide for delegation of that responsibility to other officers. (2) If a municipal cooperation agreement … service. (3) A municipal cooperation agreement may provide how to allocate moneys remaining at the conclusion of each …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 88-67
… the opinion. CONFLICTS OF INTEREST -- Legal Services (law partner of village mayor hired as village attorney) GENERAL … LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of … meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the partnership and is paid …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Opinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether a member of a town board of assessment review who is the sole proprietor of a company that sells highway products …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Opinion 97-22
… of indebtedness to finance the cost of construction of a dormitory for the county community college. This is in reply to your letter concerning a proposal to build a dormitory for a community college whose … county governing board approval (Education Law, §6306[7]; La Corte v County of Rensselaer , 80 NY2d 232, 590 NYS2d 26). …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Opinion 93-31
… your letter asking whether commissioners of the Rushford Lake Recreation District may be reimbursed for mileage from … to meetings of the board of commissioners. The Rushford Lake Recreation District was established pursuant to chapter … we conclude that the commissioners of the Rushford Lake Recreation District may not be reimbursed for mileage …
https://www.osc.ny.gov/legal-opinions/opinion-93-31Opinion 88-49
… a fixed and definite period of time, rather than at the pleasure of the appointing body or official. Thus, in our …
https://www.osc.ny.gov/legal-opinions/opinion-88-49Opinion 88-71
… waive the imposition of penalties arising from a property owner's nonpayment of water rents in the context of compromising a claim asserted by the property owner relative to the accuracy of his water bill. This is in … from forms filed by property owners. You state that an owner of an apartment complex in the city has challenged the …
https://www.osc.ny.gov/legal-opinions/opinion-88-71