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Opinion 91-50
… in such section, including bonds or notes of the State of New York. The bonds of LGAC are not listed in section 139(3). …
https://www.osc.ny.gov/legal-opinions/opinion-91-50Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… FQHC rate, Medicaid would have reimbursed the provider only $281.28 ($35.16 x 8 recipients) for the session. …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupDiNapoli: Queens Woman Charged With Stealing Nearly $85,000 in NYS Pension Payments Meant for Her Deceased Father
… account was paid to the management company of her father’s condominium, where she resided. She allegedly spent other …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-queens-woman-charged-stealing-nearly-85000-nys-pension-payments-meant-her-deceased-fatherMedicaid Program – Claims Processing Activity October 1, 2022 Through March 31, 2023
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … going back to June 2022. About the Program The Department of Health (Department) administers the State’s Medicaid … 233 million claims, resulting in payments to providers of nearly $45 billion. The claims are processed and paid in …
https://www.osc.ny.gov/state-agencies/audits/2023/10/25/medicaid-program-claims-processing-activity-october-1-2022-through-march-31-2023Cooperative Information Technology Services (2012MR-1)
… complete report - pdf] We also released 10 letter reports to the following: Schoharie County [pdf] and the Village of … [pdf] . Purpose of Audit The purpose of our audit was to determine if local governments could reduce IT costs … cooperative services for the period January 1, 2010, to August 8, 2011. Background Local governments, regardless …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1III.3 Scope of the SFS – III. Statewide Financial System (SFS)
… performance against plans. In the establish control phase, the SFS records the appropriation and segregation … by agency management are also recorded. In the execution phase, the SFS processes vouchers and encumbrances, provides … available to agencies that require them. In the evaluation phase, the SFS provides budgetary reporting which shows …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii3-scope-sfsDiNapoli: Tax Revenues Through December Were $2.5 Billion Lower Than Last Year
… State tax receipts through the first nine months of the state fiscal year were $2.5 billion lower than last … $1.8 billion higher than anticipated by the state Division of the Budget (DOB), according to the monthly State Cash … Comptroller Thomas P. DiNapoli. Tax receipts in the month of December totaled $8.4 billion, $422.5 million above last …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-tax-revenues-through-december-were-25-billion-lower-last-yearMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… higher level of care than what was actually provided. As a result of the audit, about $9.9 million of the improper …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022Town of Sidney – Budget Review (B4-14-19)
… responsible for the $1.9 million payable, the fund has only approximately $535,000 in current resources available to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19State Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits were issued. East Syracuse-Minoa Central School District – … today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-auditsVillage of Clyde – Financial Management and Board Oversight (2013M-96)
… million. Key Findings The Board and Village officials have not developed policies and procedures to govern … result, the Board has adopted budgets that were not based on sound and realistic estimates of expenditures, and the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96DiNapoli: State Pension Fund Valued at $233.2 Billion at End of Second Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value … Fund (Fund) was $233.2 billion at the end of the second quarter of the state’s fiscal year. For the three-month … and death benefits of $3.745 billion paid out during the quarter. Its audited value was $272.1 billion as of March 31, …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-state-pension-fund-valued-2332-billion-end-second-quarterTown of LaGrange – Selected Financial Activities (2013M-107)
… Purpose of Audit The purpose of our audit was to examine potential cost savings and … 1, 2011, through September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves … Town of LaGrange Selected Financial Activities 2013M107 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107City of Troy – Budget Review (B19-5-8)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to liquidate cumulative deficits in the …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8NYS Common Retirement Fund Reports Second Quarter Results
… 96.1 percent is one of the strongest in the nation, behind only Wisconsin, South Dakota and Tennessee. DiNapoli …
https://www.osc.ny.gov/press/releases/2019/11/nys-common-retirement-fund-reports-second-quarter-resultsAsylum Seeker Spending Report
… between State Fiscal Year (SFY) 2022-23 through SFY 2026-27 for emergency spending related to people seeking … asylum seekers totaled $2.62 billion through January 31, 2026. Figure 1 – State Spending by Agency (through month … Services, Security, Translation, Transportation and General Services. Spending from April 1, 2023 through January …
https://www.osc.ny.gov/reports/asylum-seeker-spending-reportCost-Saving Ideas: Evaluating Solid Waste Collection Options
… hauler of their choice. If the service is to be provided only to properties within refuse collection districts, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsOpinion 91-17
… LAW, §103(8); MUNICIPAL HOME RULE LAW, §10(1)(i): A county may make purchases, pursuant to the exception to … pursuant to Public Health Law, §2803-a, only for those county institutions or facilities which are within the … in Public Health Law, §2801(1). You ask whether a county may make purchases for county agencies other than a …
https://www.osc.ny.gov/legal-opinions/opinion-91-17DiNapoli: Rochester Woman Arrested for Alleged Theft of Nearly $13,000 in Pension Payments
… was arraigned in Monroe County Centralized Arraignment Court on a charge of grand larceny in the third degree before … to from the state’s pension system,” DiNapoli said. “My office is committed to protecting the pension system, its … home improvements and buy groceries. Walsh is due back in court on July 1. The charges filed in this case are merely …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-rochester-woman-arrested-alleged-theft-nearly-13000-pension-paymentsOpinion 2002-3
… that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home Rule Law §10[1][i]), … Opns St Comp No. 86-53, p 84; see also Coconato v Town of Esopus , 152 AD2d 39, 547 NYS2d 953, lv den 76 NY2d 701, 558 …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3