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State Comptroller DiNapoli Releases State Audits
… Department of Health: Improper Payments to a Physical Therapist (Follow-Up) (2016-F-7) An initial audit issued in December 2014 found that Medicaid overpaid a physical therapist $146,225 for 3,837 claims that were submitted to … propriety of 5,634 claims totaling $158,990 because the therapist submitted claims using his National Provider …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: 31 School Districts Designated in Fiscal Stress
… to identify school districts, counties, cities, towns and villages that are having difficulties with budgetary … year-end fund balance, operating deficits, cash position, and reliance on short-term debt for cashflow. The higher the … This release of scores, which excludes New York City and the “Big Four” City School Districts of Buffalo, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-31-school-districts-designated-fiscal-stressDiNapoli: End of Continuous Medicaid Enrollment Requirement Poses Risks to State Financial Plan
… With federal legislation ending continuous Medicaid coverage in March 2023, New York state began the process of … nation,” DiNapoli said. “Now that the federal continuous coverage requirements have ended, the state should account for those who are removed from Medicaid coverage and make every effort to help people renew their …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-end-continuous-medicaid-enrollment-requirement-poses-risks-state-financial-planDiNapoli Report Tracks MTA's Shifting Revenue Streams
… in paid ridership since the pandemic and economic changes have contributed to significant shifts in those streams of … provides analysis of the components of these sources that have been significantly impacted by altered patterns of … 31%. While certain revenue sources associated with driving have recovered and even grown since 2019, transit-based …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsDiNapoli: Fiscal Stress Down Slightly in Villages
… financial plans, the vast majority of our villages can remain financially stable and others can start to improve their fiscal health.” DiNapoli’s office … The four villages listed in “moderate fiscal stress” were: Cherry Creek (Chautauqua); Gowanda (Cattaraugus); Akron …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-fiscal-stress-down-slightly-villagesDiNapoli: State Failed to Block Payments to Providers Supplying Controlled Substances Beyond Legal Limits
… New Yorks Medicaid system overpaid pharmacies by more than $11 million over a fiveyear period for narcotics and other …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-failed-block-payments-providers-supplying-controlled-substances-beyond-legal-limitsState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… New York State Comptroller Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation … New York State Comptroller Thomas P DiNapoli today thanked Gov Cuomo and the State Legislature for enacting legislation …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… money spent on this important program is not being wasted and is being used for necessary and appropriate treatments. … costs totaled about $50.5 billion. DOH generally uses two methods to pay Medicaid providers: the fee-for-service … including pharmacy benefits, for Medicaid recipients. In one audit, DiNapoli’s auditors found the inappropriate …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programDiNapoli: Loss of Federal Deductions in Trump Tax Plan Could Hurt New York's Middle Class Taxpayers
… Major changes to the federal tax code being considered by the President and … reported by New Yorkers on their federal taxes, according to a report released today by State Comptroller Thomas P. … stakes are high for New Yorkers if these changes are made to the federal tax code," DiNapoli said. "There is a distinct …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-loss-federal-deductions-trump-tax-plan-could-hurt-new-yorks-middle-class-taxpayersDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… H. Kim, the Acting United States Attorney for the Southern District of New York, announced that MICHAEL KLEIN, the … Fire Department ("MVFD”), was sentenced today by U.S. District Judge Cathy Seibel to 77 months in prison for wire … and New York State Police. He thanked the Putnam County District Attorney’s Office for its assistance in the …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Former Riverside Treasurer Embezzles $80K
… through extra pay, pocketing cash and using the village’s credit card for personal purchases, according to an audit … rentals and landfill fees. Johnson also used the village credit card to make $5,000 in personal purchases for items … in the water and sewer accounts; Adopt a comprehensive credit card policy and review and update the policy annually; …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… for transportation management services it shouldn't have, according to a report released today by State … identified another provider of taxi services that did not have supporting documentation for claims totaling about $2.4 … for transportation management services it shouldnt have …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsOpinion 92-21
… in criminal cases (Hon. Frank C. Moore, Memorandum to the Gov. Thomas E. Dewey, re: Senate Patro. 141, Pr. 141, …
https://www.osc.ny.gov/legal-opinions/opinion-92-21Opinion 92-49
… the courts as: "a piece of ground enclosed for purposes of pleasure, amusement or ornament" ( Perrin v New York Central … 36 NY 120, 124); "a strip of land ... set apart either for pleasure ground or for purposes of exercise, amusement or … 579); or land which "facilitate[s] free public means of pleasure recreation and amusement" ( Williams v Gallatin , …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Opinion 92-55
… AND EMPLOYEES -- Powers and Duties (performing work for private water system) VILLAGES -- Powers and Duties (services for private water systems) VILLAGE LAW, §§1-102(2), 11-1120, … village may not contract to provide, at the expense of the private owners, a village employee to perform testing of …
https://www.osc.ny.gov/legal-opinions/opinion-92-55Opinion 93-15
… Buffalo Library v Erie County , 171 AD2d 369, 577 NYS2d 993 affd 80 NY2d 938, 591 NYS2d 131). In addition, public …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 95-17
… or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Property (transfer … This is response to your inquiry concerning the use, in a sewer district, of personal property owned by the town. You indicate that the town owns a supply of sand that is in excess of its own needs for the foreseeable …
https://www.osc.ny.gov/legal-opinions/opinion-95-17Opinion 95-15
… public library with proportionate share of tax refund) REAL PROPERTY TAXES AND ASSESSMENTS -- Refunds and … share of tax refund) EDUCATION LAW, §§255(1), 259(1); REAL PROPERTY TAX LAW, §§556(6)(a), 726(1)(c), 734(1): A … v Board of Education of the Cleveland Hill Union Free School District , 97 Misc 2d 722, 412 NYS2d 100). The …
https://www.osc.ny.gov/legal-opinions/opinion-95-15DiNapoli: New York City's Budget Benefits From Strong Economic Growth
… working with its unions to hold down the growth in health insurance costs. The city reports that it achieved health insurance savings of $400 million in FY 2015 and has nearly … $1.4 billion in FY 2015. The city added a record 120,000 jobs during calendar year 2014 and is on track to add more …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-new-york-citys-budget-benefits-strong-economic-growth