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Medicaid Program - Medicaid Overpayments for Medicare Advantage Plan Services (2017-S-46)
To determine if the Department of Health overpaid health care providers’ Medicaid claims for services also covered by Medicare Advantage plans.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s46.pdfComptroller’s Fiscal Update: State Fiscal Year 2013-14 Trends through the Mid-Year, October 2013
Midway through State Fiscal Year (SFY) 2013-14, overall tax collections are slightly below the latest Division of the Budget (DOB) projections.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-mid-year-2013-14.pdf2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfGeneral Investment Policy for the New York State Common Retirement Fund
Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policy.pdfDiNapoli: Buffalo's Financial Condition Improves
… oversight of a fiscal control board and increased state aid, according to a report issued today by State Comptroller … $85 million from sales taxes and $173 million from state aid. The revenue growth allowed the city to build up its … annually) than other cities in New York (4 percent); State aid per capita in 2012 was $664, compared with $573 for other …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-buffalos-financial-condition-improvesComptroller DiNapoli Releases Municipal Audits
… Conservation District and the Village of Woodsburgh . “In today’s fiscal climate, budget transparency and … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Opinion 99-14
… NY2d 464, 478 NYS2d 593; Signacon v Mulroy , 32 NY2d 410, 345 NYS2d 527; see also 1991 Opns St Comp No. 91-13, p 33; …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Comptroller DiNapoli Releases Municipal Audits
… , Town of Milford , Raquette Lake Fire District No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal … financial report with the Office of the State Comptroller. West Sand Lake Fire District No. 1 – Internal Controls Over … Town of Milford Raquette Lake Fire District No 3 and West Sand Lake Fire District No 1 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1IX.9.A Transfer Authorizations – IX. Federal Grants
… may be contained in appropriation acts or within bills that are enacted with the budget to implement various provisions of the appropriation acts. These bills are commonly referred to as "Omnibus Article VII language bills" and provide the authorizations necessary to transfer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9a-transfer-authorizationsXVI.4 Overview – XVI. Financial Reporting
… in the State reporting entity, accountability for some of which is solely or largely the responsibility of the Office of the State Comptroller. Some policies apply to all agencies … in the State reporting entity accountability for some of which is solely or largely the responsibility of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4-overviewXVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic … other units (hereinafter "agencies"), which are accounted for within the State's fund structure maintained or tied in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewRFQual0001 – Medical Examiner Management Services
… the services of physicians having general and specialized medical education, experience, and expertise (“Physicians”). Such Physicians will act as Independent Medical Examiners and will conduct Independent Medical Examinations (“IMEs”) for NYSLRS’ Medical Board …
https://www.osc.ny.gov/procurement/rfqual0001Independent Review Finds State Pension Fund Operates Under Highest Ethical and Professional Standards
… 2021. Kroll concluded the transactions were approved and closed according to the Fund’s policies and legal …
https://www.osc.ny.gov/press/releases/2022/04/independent-review-finds-state-pension-fund-operates-under-highest-ethical-and-professional-standardsTitle I Grants to Local Educational Agencies – Federal Funding and New York
… they attend. The President has ordered the eventual closure of the federal Department of Education; however, the … Figure 1); this includes $58 million carried over from FY 2024 (a practice which began in FY 2021). The average … years (see Figure 2). The increase in allocations from FY 2024 to FY 2025 has been significantly larger than historical …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-i-grants-local-educational-agenciesState Comptroller DiNapoli Releases Municipal Audits
… financial data and information on 130,000 state contracts, visit Open Book New York . The easy-to-use website was …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, … Comptroller Thomas P DiNapoli today announced the arrest of the former treasurer of Pulteney Fire District 2 in Steuben County …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsNew York State Comptroller Thomas P. DiNapoli Statement on Senate Republican Health Care Bill
… "The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers. This bill is identical … The Senate Republican health care bill calls for billions of dollars of cuts in future health care funding for New Yorkers …
https://www.osc.ny.gov/press/releases/2017/06/new-york-state-comptroller-thomas-p-dinapoli-statement-senate-republican-health-care-billOpinion 2003-4
… of ratification, whatever acts public officials may do or authorize to be done in the first instance may be … for such decorations unless it has implied authority to do so. In Opn No. 92-41, supra , we concluded that a fire … towns (within which fire districts generally are located) do have implied authority to expend monies for holiday …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 2002-16
… Law §1-102[6], [7]; cf . Wells v Town of Salina , 119 NY 280). In this regard, we note that towns and villages have … welfare of the town or village (Town Law §64[14], also setting forth the maximum amount that may be appropriated …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16