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Medicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… accurately excluded 340B drugs from the Medicaid Drug Rebate Program and sought appropriate rebates. The audit … June 30, 2015. Background Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay rebates to state Medicaid programs …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programState Comptroller DiNapoli Releases Audits
… 200 – Virtual Currencies requires businesses to obtain a license (BitLicense) to engage in virtual currency business … A prior audit, issued in January 2024, found that DFS was not adequately performing its oversight responsibilities … Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 92-30
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … (General Municipal Law, §800[2]). "Interest" is defined in section 800(3) as a "direct or indirect pecuniary or material … eighteen of the general municipal law, as added by this act; provided, however, that nothing herein contained shall …
https://www.osc.ny.gov/legal-opinions/opinion-92-30DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… of the money in January 2017 but received a payment of only $26,699. At that time, the defendant allegedly claimed … case didn't have a lot of money to invest, and they were only hoping for a small return. Instead they lost what little …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationOpinion 91-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. SEWERS AND SEWER … §§198(1)(f), 202(5), 209; VILLAGE LAW, §14-1436: A town, on behalf of a town sewer district, may contract with a … in constructing the trunk line. You ask whether the town, on behalf of the town district, and the county, on behalf of …
https://www.osc.ny.gov/legal-opinions/opinion-91-24Military Service Credit
… A trustee-to-trustee transfer. We can accept transfers only from certain types of plans. Details will be provided in …
https://www.osc.ny.gov/retirement/members/military-service-creditOpinion 92-6
… authorized by the highway superintendent may be made only upon the submission to the town board or, if the town …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 92-13
… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …
https://www.osc.ny.gov/legal-opinions/opinion-92-13Opinion 98-12
Whether the moneys of a city with 125000+ inhabitants and the moneys of the city school district of such a city may be commingled in one or more bank accounts
https://www.osc.ny.gov/legal-opinions/opinion-98-12DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… officials at 22 SSDs across the state and found that 13 only recently became aware of the legal requirement to … organizational, legal, and administrative functions that only indirectly affect long-standing problems, such as …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessOversight of the Practice of Funeral Directing
… and burial or cremation. In New York State, only a licensed and registered funeral director may make … or cremation of a deceased person, and these services may only be provided by firms that are also registered with DOH. …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingCalendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
Calendar Year Municipalities That Have Not Filed in Time for a FSMS Score in All Three Years 2012 - 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/persistentnonfilingmunis.pdfOpinion 90-11
… -- Compensation (overtime pay and compensatory time off) -- Overtime (compensatory time off - effect of Fair Labor Standards Act) GENERAL MUNICIPAL … section 90 of the General Municipal Law. Compensatory time off in lieu of monetary compensation may only be provided to …
https://www.osc.ny.gov/legal-opinions/opinion-90-11DiNapoli Announces State Contract and Payment Actions for March 2016
… Co. for mosquito traps and mosquito dunks. $ 122,000 to FM Office Express Inc. for Zika mosquito traps. Office of the … construct a Solar Panel Facility at RiverBend/SolarCity in Buffalo. $95,000 to the Village of Hoosick Falls for … of Athenex’s new corporate headquarters on the Buffalo Niagara Medical Campus. $5 million to Buffalo Niagara …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Opinion 98-1
… that the contracts authorized by section 99-r include only those by which a municipal corporation provides a … available to all individuals within the county, but rather only to a class of county residents. Accordingly, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-98-1New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible. The audit … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Since 2014, … Civil Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleOpinion 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-91-17Oversight of Private Career Schools
… (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers the period … Bureau to oversee and monitor non-degree granting private career schools in New York State. The intent of these career schools is to provide graduates with technical and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsOpinion 92-53
… issues discussed in the opinion. [Edited for Publication] SALES TAX -- Distribution of (necessity of State Comptroller's approval in absence of sales tax agreement) TAX LAW, §1262(c): In the absence of a sales tax agreement between a county and all of the cities …
https://www.osc.ny.gov/legal-opinions/opinion-92-53Public School Safety – Incident Reporting and Unauthorized Student Departures
… determine whether New York City Department of Education (DoE) officials accurately recorded and reported violent and … to the State Education Department (SED); and whether the DoE had sufficient controls to prevent and address … Background The New York City Department of Education (DoE) is the largest school district in the country and serves …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departures