Search
UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… audit report, UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Report … setting. The objective of our initial audit, issued on September 13, 2023, was to determine whether United …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… imposed on the premiums of fire insurance policies written by certain out-of-state insurers against loss or damage by fire on property located in the State. In general, the … individual. As a result, two fire companies received more money than their pro-rata share ($1,322 and $61, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsChurchville-Chili Central School District – Procurement (2025M-18)
… procurements related to capital improvement projects (CIP) in accordance with statutory requirements and District … Generally, school district purchases should be made in the taxpayers’ best interest. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Oversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… ill and chemically addicted homeless adults at its 200-bed Jack Ryan Residence (JRR) for the period from September 2010 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followGlossary – Governmental Accounting Standards Board
… For additional terms and descriptions, please refer to the Governmental Accounting Standards Board (GASB) website … of net assets by the government, which is applicable to a future reporting period; has a negative effect on net position, similar to liabilities. Deferred Outflows A consumption of net assets …
https://www.osc.ny.gov/retirement/employers/gasb/glossaryCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Rx rebates. The objective of our initial audit, issued on June 21, 2023, was to determine whether CVS Caremark …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilUnified Court System Bulletin No. UCS-155
… paychecks have been confirmed. Questions Questions about this Bulletin may be directed to the Non-Executive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-155-2009-year-end-adjustment-judges-and-justices-unified-courtOpinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers … only on customers serviced within the district. You state that the police district encompasses more than 90% of …
https://www.osc.ny.gov/legal-opinions/opinion-92-36Opinion 92-19
… the "Rules of the Road" would apply upon private roads open to public traffic. A suburban town with a population … within residential subdivisions on private roads that are open to public motor vehicle traffic. You have inquired … private complexes or areas, including a "private apartment house complex" and a "private condominium complex". In our …
https://www.osc.ny.gov/legal-opinions/opinion-92-19Opinion 2001-2
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (discretion in crediting points under a service award program) VOLUNTEER … -- Service Award Programs (point accumulation required in order to be credited with one year of firefighting …
https://www.osc.ny.gov/legal-opinions/opinion-2001-2Opinion 90-29
… a county's general fund. For the reasons set forth below, we believe that such money may not be transferred to a … the term 'undisbursed restitution payments' shall mean those payments which have been remitted by a defendant … and to the extent that the defendant is reasonably able to do so" (Laws of 1984, chapter 965, section 1). Permitting a …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 91-37
… a public highway. Section 306 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway … of inspection. Section 402 prohibits, inter alia , the operation or parking of a motor vehicle on a public highway … 306, 401 and 402 should be reported to the Justice Court Fund as violations of those sections and distributed to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-37Opinion 90-1
… must be paid into the town-wide general fund. A town by local law may authorize a gift of an amount equal to a … Environmental Conservation Law, §27-0925, as amended by chapter 674 of the Laws of 1989 (eff. January 1, 1990), … which prohibits municipalities from giving or loaning any money or property to or in aid of any individual, private …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-50
… account the more complete facts at its disposal and the best interests of village taxpayers, to make a good faith …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 90-15
… 150; PUBLIC OFFICERS LAW, §9; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1), (d)(3); NY CONST, art VIII, §1: A town, by … of deputy police commissioner ( cf . Town Law, §§20, 30[10], 32[2], 35[3], 42, providing for the establishment of … certain elective offices in towns of the first and second class, respectively, and provides that "(a)ll other officers …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Opinion 89-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … where no specific fee is otherwise provided. You state that presently the practice throughout the State is not …
https://www.osc.ny.gov/legal-opinions/opinion-89-49Opinion 88-18
… on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A newly …
https://www.osc.ny.gov/legal-opinions/opinion-88-18DiNapoli: State's Fiscal Outlook Declines
… of funds were used for public health and safety payroll, and more than half (almost $4 billion) was for …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declinesDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… 82 percent in the first half of 2020 to $27.6 billion, the best first half since 2009. The city estimates securities …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefDiNapoli: State Budget Boosts Education Aid and Enacts Paid Family Leave but Falls Short on Ethics Reform and Transparency
… Starts a paid family leave program, funded by employee payroll deductions, in January 2018. It will be fully …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-state-budget-boosts-education-aid-and-enacts-paid-family-leave-falls-short-ethics-reform-and