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Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up) (2020-F-10) 30-day response
To determine the extent of implementation of the three recommendations made in our initial audit report, Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Report 2018-S-45).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f10-response.pdfMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up) (2018-F-26)
To determine the extent of implementation of the four recommendations made in our initial audit report, Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Report 2013-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f26.pdfRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up) (2018-F-25)
To determine the extent of implementation of the three recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (2016-S-71).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f25.pdfXIII.6 Potential Tax Consequences of Assigning an Incorrect Official Station – XIII. Employee Expense Reimbursement
… the taxable reimbursements as income, the State may issue up to three years of amended W-2 forms reflecting an increase …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii6-potential-tax-consequences-assigning-incorrect-official-stationSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last … debt. The audit recommended that the Tupper Lake VFD Board of Directors: Require the VFD treasurer to properly reconcile … on a monthly and annual basis; Perform a thorough review of supporting documentation for all claims, including for …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Audit Finds Gaps in NYC School Safety Planning
… school safety personnel duties, as well as the hiring and screening process for, and the training required of all …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningDiNapoli and Scarpino Announce Guilty Plea & Sentencing in Theft of $60K in Pension Payments
… mother’s deposited pension checks and expended them for her personal use, including cellphone and utility bills, … my partnership with District Attorney Scarpino, Ms. Rose is being held responsible for her actions and is now required … stole from her deceased mother's pension," DiNapoli said. "I thank the District Attorney and his team for their …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-and-scarpino-announce-guilty-plea-sentencing-theft-60k-pension-paymentsDiNapoli: State Agency Overtime Pay Hits $787 Million
… with critical services.” Meanwhile, the average number of state employees (excluding the State University of New York and the City University of New York) decreased slightly in 2018 to 155,818 – 12 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionOpinion 88-12
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues …
https://www.osc.ny.gov/legal-opinions/opinion-88-12Opinion 88-1
… Village of Hempstead , 186 Misc 74, 58 NYS2d 880, affd 270 App Div 898, 62 NYS2d 165, app dsmd 296 NY 666; Delihan v O'Dwyer , 197 Misc 950, 97 NYS2d 326, revd on other grnds 277 App Div 407, 100 NYS2d 512, affd 302 NY 451). In view of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Wall Street Bonuses and Profits Decline in 2015
… The average bonus paid in New York City’s security industry declined by 9 percent to $146,200 in 2015 as industry-wide profits declined by 10.5 percent, … Thomas P. DiNapoli. “Wall Street bonuses and profits fell in 2015, reflecting a challenging year in the financial …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Transforming Into Construction & Development
… Objective To determine whether the reorganization of the Metropolitan Transportation Authority’s MTA Capital … to the renamed MTA Construction & Development as part of transforming the MTA resulted in improved service levels … largest transportation network, serving a population of 15.3 million people across a 5,000-square-mile travel area …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/transforming-construction-developmentOpinion 90-46
… that bear on the issues discussed in the opinion. COUNTY CLERK -- Fees (refund by State of county's portion of index fees) FEES -- Court Fees (refund by State of county's portion of index fees) CIVIL PRACTICE LAW AND RULES, … Whether you may pay a $19700 refund to a county which amount reflects that portion $500 of each index …
https://www.osc.ny.gov/legal-opinions/opinion-90-46Town of Sherburne – Budgeting (2025M-3)
… [read complete report - pdf] Audit Objective Did the Town of Sherburne (Town) Board (Board) develop realistic budgets? … combined. Additionally, the Board appropriated $511,000 of fund balance which was not needed. More specifically, we … operating deficits totaling $511,000. As a result, none of the appropriated fund balance was needed. Unrestricted …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3Opinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … WORDS AND PHRASES -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Opinion 92-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … A school district may not transfer the unexpended balance of an insurance reserve fund established pursuant to General …
https://www.osc.ny.gov/legal-opinions/opinion-92-11DiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… during the first half of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same … to take advantage of all the financial tools and guidance my office has to offer to help them strengthen their finances … in the First Half of 2025 Data Regional Table with Detailed Sales Tax Collections by County and City …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearState Agencies Bulletin No. 2179
… Purpose: The purpose of this bulletin is to inform agencies of additional eligibility criteria regarding the CSEA, M/C … Lump Sum Payment. In addition, the purpose of this bulletin is to inform agencies of OSC’s automatic … The purpose of this bulletin is to inform agencies of additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceCUNY Bulletin No. CU-775.1
… Bulletin No. CU-775 Purpose: The purpose of this bulletin is to provide agency instructions for processing the City University of New York (CUNY) … The modification to the Uniform Allowance Payment schedule is effective immediately. The December 2023 Uniform Allowance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-7751-cuny-december-2023-uniform-allowance-payment-and-modifiedCUNY Bulletin No. CU-775
… (full-time) Campus Public Safety Sergeant Be in Active pay status for at least 100 working days from June 1 to November … $780.50 Campus Peace Officer (hourly) Be in Active pay status for at least 522 hours from June 1 to November 30 … in the employee’s taxable gross and is subject to all employment taxes and income taxes. Federal, State, and New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-775-cuny-december-2023-uniform-allowance-payment-and-modified