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Opinion 92-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE … fitness training for firefighters) TOWN LAW, §176(10): A fire district may pay for supervised physical fitness …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Collection of Electronic Waste Fees
… Protection Fund (Fund) in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). … e-waste in the State. The Act also requires manufacturers that sell more than 1,000 units of covered electronic equipment to register with the Department, pay a one-time registration fee of $5,000, and then annually …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… created the Medicaid Drug Rebate Program to reduce state and federal expenditures for Medicaid prescription drug … began requesting rebates from drug manufacturers. On a quarterly basis, the Department of Health (Department) … – the Department did not take appropriate steps to ensure that HARP-related drugs were identified and processed for …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansDriver Responsibility Assessment Program
… Assessment Program fees due from violators and that it suspended the licenses, or the privilege to obtain a license, of drivers who did not pay their assessed fees. … and to improve traffic safety, in November 2004, the State Legislature amended the Vehicle and Traffic Law (Law) …
https://www.osc.ny.gov/state-agencies/audits/2014/10/09/driver-responsibility-assessment-programErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… The program requires drug manufacturers to pay rebates to state Medicaid programs for prescription drugs dispensed to … identified Medicaid providers as 340B providers. As a result, the providers’ drug claims were excluded from the … over $10.5 million in uncollected rebates. We recommended that the Department: review the drug rebates identified and …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followPension Payment Options
… about your pension and whether to continue payments to a beneficiary upon your death. When you apply for retirement … payments will stop—there will be no continuing payments to a beneficiary, even if you die soon after retiring. Or you … Relations Order (DRO) to select a pension payment option that provides a continuing benefit to your ex-spouse upon …
https://www.osc.ny.gov/retirement/members/pension-payment-optionsMedicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… Plans receive pharmacy benefits through NYRx, New York State Medicaid’s Pharmacy program. Through NYRx, DOH pays … According to the New York Medicaid Pharmacy Manual, a pharmacy claim will be paid when more than 75% of the … supply of medication is remaining of the cumulative amount that has been dispensed over the previous 90 days (the more …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… to what it has discretion and control over, according to a report released today by State Comptroller Thomas P. DiNapoli. The report urges the … to use greater transparency for nondiscretionary costs that it does not have direct control over to help the public, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesTier 2, 3, 5 and 6 Death Benefits – New Career Plan
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death … after one year of service, your beneficiary would receive a benefit equal to one year of your salary; if you die after … benefit will be 10 percent of the ordinary death benefit that would have been payable at age 60, if any, or at …
https://www.osc.ny.gov/retirement/publications/1515/tier-2-3-5-and-6-death-benefitsTier 2, 3, 5 and 6 Death Benefits – Career Plan
… Members who joined before January 1, 2001 were given a choice between two death benefits. If you chose death … after one year of service, your beneficiary would receive a benefit equal to one year of your salary; if you die after … benefit will be 10 percent of the ordinary death benefit that would have been payable at age 60, if any, or at …
https://www.osc.ny.gov/retirement/publications/1642/tier-2-3-5-and-6-death-benefitsOpinion 90-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE … (establishment of joint fire district) TOWN LAW, §189-a et seq. ; VILLAGE LAW, §§22-2210, 22-2212: The town board …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Opinion 2006-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. IMPROVEMENT … district property) MUNICIPAL FUNDS -- Accounting (charging a portion of town engineer’s salary to special district); …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Unified Court System Bulletin No. UCS-166
… Agreements between the Unified Court System of the State of New York (UCS) and various unions, increases in … employees earning $115,000 or more were deferred pending a salary increase for justices of the Supreme Court or until … for Time Entry Earnings Time Entry earnings codes that are calculated by the payroll system based on an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-166-unified-court-system-ucs-salary-restorationsOpinion 93-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS … Whether an electrical contractor who also is the chair of a town planning board has a prohibited interest in a contract …
https://www.osc.ny.gov/legal-opinions/opinion-93-23Overview – Governmental Accounting Standards Board
… setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement … setting accounting and financial reporting standards for state and local governments to ensure pension transparency …
https://www.osc.ny.gov/retirement/employers/gasb/overviewDiNapoli: Get Your Money Back!
… New York State Comptroller Thomas P. DiNapoli’s Office of Unclaimed … in claiming their lost funds, staff members from the State Comptroller’s office attend community events across the state to provide information and assistance with the search … New York State Comptroller Thomas P DiNapolis Office of Unclaimed …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backDiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… State Comptroller Thomas P. DiNapoli and Brooklyn District … in Brooklyn for nearly $8,000 issued by the New York State and Local Retirement System to her deceased sister, … Linda Dixon. She cashed the checks using her sister’s state employee ID at a check cashing location. “Ms. Dixon …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksImproving the Effectiveness of Your Claims Auditing Process – Improving the Effectiveness of Your Claims Auditing Process
… The Office of the State Comptroller OSC has written this guide as a resource …
https://www.osc.ny.gov/local-government/publications/claims-auditing-processXI.15 Overview – XI. Procurement and Contract Management
… to submission of procurement records to the Office of the State Comptroller (OSC) as a separate step in advance of … to submission of procurement records to the Office of the State Comptroller as a separate step in advance of submission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewPublic Welfare – 2023 Financial Condition Report
… monthly number of public assistance recipients in the State increased by 68,614 (14.5 percent) to 540,656, … the federal government, while SNA is largely funded by the State and the counties and comprises 74 percent of public … percent) from the prior year. FA expenditures in New York State increased by $67.4 million (12.3 percent) from the …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfare