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Opinion 88-47
… New York City Charter and Administrative Code ( L.K. Land Corp. v Gordon , 1 NY2d 465, 154 NYS2d 32, cert den sub nom Greenfield v L.K. Land , Corp., 352 US 989, 77 S Ct 387, 1 L ed 2d 368). In rejecting … Charter and Administrative Code discussed in L.K. Land Corp. , supra , section 1422 of the Real Property Tax Law …
https://www.osc.ny.gov/legal-opinions/opinion-88-47New York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… much clearer picture. Frantically trying to push a flawed piece of legislation over the finish line is not a …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformOpinion 91-42
… VILLAGE TREASURER -- Powers and Duties (authority to have custody of fire department funds) VILLAGES -- Powers and … may not agree to transfer fire department moneys into the custody of the village treasurer to be jointly invested with … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 93-7
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … involving confidential information, investigatory services in connection with locating individuals to be served and … bidder after public advertisement for sealed bids in the manner prescribed in that section. In addition to …
https://www.osc.ny.gov/legal-opinions/opinion-93-7State Agencies Bulletin No. 2182
… Purpose: The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … defer up to $7,500.00 for a combined maximum contribution of $30,500.00 for calendar year 2024. The Deferred … The purpose of this bulletin is to notify agencies of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2182-deferred-compensation-maximum-contributions-limits-calendar-year-2024III.9 Provisions for 15 Day Prompt Payment Interest Eligibility – III. Statewide Financial System (SFS)
… requirements, including enrolling in electronic payment. New York State reserves the right to question the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii9-provisions-15-day-prompt-payment-interest-eligibilityII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… and process of the constitutional system of budgeting in New York State. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 … for prescribing methods of accounting are provided in Article V, Section 8 of the State Constitution, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and presented before the Hon. … Authority’s Office of Inspector General, they have been arrested and will be prosecuted to the full extent of the … Three arrested on mail fraud and identity theft charges arising out …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-statePhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the … families. A total of 269 State-supervised Mitchell-Lama developments (developments), with over 105,000 apartments, were built under … Physical and Financial Conditions at Selected MitchellLama Developments in New York City Report 2022S9 …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… report, Medicaid Program: Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Report … Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status in a hospital—inpatient versus outpatient—affects Medicaid’s reimbursement for services …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followServices to Workers Under the Worker Adjustment and Retraining Notification Act (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Services to Workers Under the … Act (Act) and provides related services. Enacted in 2008, the Act requires covered employers to give early … and occupational skills training, to assist workers in obtaining re-employment as soon as possible. Employers may …
https://www.osc.ny.gov/state-agencies/audits/2025/02/10/services-workers-under-worker-adjustment-and-retraining-notification-act-followImproper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… Improper Payments for Drugs Without a Federal Drug Rebate Agreement (Report 2022-S-40 ). About the Program The Medicaid … drug manufacturers to enter into a National Drug Rebate Agreement (NDRA) with the Department of Health and Human … Improper Payments for Drugs Without a Federal Drug Rebate Agreement Report 2022S40 …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followState Agencies Bulletin No. 2088
… Purpose The purpose of this bulletin is to notify agencies of the following maximum contribution limits for employees … defer up to $7,500.00 for a combined maximum contribution of $30,000.00 for calendar year 2023. The Deferred … The purpose of this bulletin is to notify agencies of the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2088-deferred-compensation-maximum-contributions-limits-calendar-year-2023State Agencies Bulletin No. 2167
… (401(k) or 403(b)) in the current tax year. Nearly all State of New York government positions, including part-time, hourly, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023CUNY Bulletin No. CU-782
… Coordinator 2 TG $37.01 Television Media Production Specialist (FT & H) SJ $35.01 Television Media Engineering and Operations Technician (FT & H) SJ $35.01 Television Media … of DC37, Local 375, OSC will identify employees with Dues (Code 258) and automatically increase the current amounts as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseState Agencies Bulletin No. 2276
… bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … for Form W-2 require that the Retirement Plan checkbox in Box 13 be checked for every employee who is either: … bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked for most employees and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2276-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2024Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report … that identify the services that plans must cover and pay for (benefit packages) in exchange for monthly premium … our initial audit report Improper FeeforService Payments for Services Covered by Managed LongTerm Care Plans Report …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up)
… TBTA’s total operating revenue for 2020 was approximately $1.669 billion. According to New York Codes, Rules and … choose. There are three ways to pay with cashless tolling: 1) E-Z Pass, 2) Short Term Account, and 3) Tolls by Mail. The … the vehicle. If either of these cannot be identified, the image is “rejected.” TBTA defines “leakage” or “rejected …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firms-followImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). About the Program Hospice is a coordinated program of home and/or inpatient … that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… health benefit plan is the Empire Plan. UnitedHealthcare (United) administers the medical/surgical portion of the … audit report, issued on August 13, 2018, examined whether United overpaid for out-of-network anesthesia services … identified $991,357 in overpayments that occurred because United paid for out-of-network anesthesia services provided …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatory