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New York State Health Insurance Program - Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34-response.pdfFirst Quarter 2021 Local Sales Taxes Down 3.9 Percent; New York City Declines While the Rest of the State Grows
Local government sales tax collections declined by 3.9 percent, or $173 million, in the first quarter of 2021 compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/first-quarter-2021-local-sales-taxes-down-3.9-percent.pdfOpinion 97-8
… claims be certified) CLAIMS -- Certification of (necessity for in city) LOCAL LAWS -- Claims (certification requirement) … Cities Law, §64 prescribes the audit of claims procedures for most claims against cities governed by that provision … language was added by chapter 550 of the Laws of 1983 for the express purpose of making vendor certification or …
https://www.osc.ny.gov/legal-opinions/opinion-97-8State Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… humility and understands the need to get back to work. My office is prepared to help him through this transition and …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerJoin Our Team as a Local Government Auditor
… chief fiscal officer by providing oversight and support for local governments and schools. LGSA auditors play a … and fire districts to identify fraud and opportunities for operational and program improvements. Proactively … competitive salaries and benefits, and opportunities for advancement, continuing education and professional …
https://www.osc.ny.gov/jobs/lgsaXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… Section 8 of the State Finance Law requires the Comptroller to prepare periodic financial reports in accordance with … in the topical sections of this chapter. References may be to GASB Codification sections, GASB Statements and/or GASB … (AICPA) Committee on Accounting Procedure. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… based on a specific identification method, except in the case of high volume revenue transactions such as income taxes … capital projects being used as collateral or maximum of 50 years? Guide to Financial Operations REV. 12/26/2023 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsState Comptroller DiNapoli Statement on SEC's Climate Disclosure Proposal
… New York State Comptroller Thomas P. DiNapoli issued the following … across the marketplace, will greatly improve the state pension fund's ability to assess and address risks and … New York State Comptroller Thomas P DiNapoli issued the following …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-statement-secs-climate-disclosure-proposalXII.6.I Paying a Non-State Employee – XII. Expenditures
… Statement: State agencies must appropriately classify workers as either employees or independent contractors so the workers are properly taxed. The Internal Revenue Service’s … circumstances that apply to a group of similarly situated workers, then Business Units may make and document one worker …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeDiNapoli: City Property Tax Assessments Show Return to Pre-Pandemic Levels Ahead of Schedule
… today released the following statement on New York City’s property tax assessments: “The release of New York City’s tentative property assessment roll suggests a bright spot … “Commercial and industrial properties' (Class IV) market values, the largest component of which are office …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-city-property-tax-assessments-show-return-pre-pandemic-levels-ahead-scheduleIX.7.B Funds Distribution – IX. Federal Grants
… Many federal grants contain a match requirement that requires State funds be used for a specified percentage of a grants spending …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7b-funds-distributionIslip Fire District – Disbursements (2020M-9)
… Key Findings The Board: Made an inappropriate payment for medical expenditures totaling $21,000. Approved payment for 118 purchases totaling $38,563 made on District credit … have sufficient supporting documentation. Approved payment for 58 fuel credit card transactions, consisting of 1,181 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9DiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… set of state rules and local needs to determine how to best educate our children and pay for it,” DiNapoli said. “My … most districts since 2007-08. According to the U.S. Census Bureau, about 14 percent of children in New York state …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityIII.8 Confidential, Personal, and Private Information – III. Statewide Financial System (SFS)
… processes where confidential information is needed in the SFS. As such, there are restricted fields in which Business Units enter the confidential information. … information used to process ACH transactions is stored in the Vendor File and access is restricted. Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii8-confidential-personal-and-private-informationDiNapoli Statement on the MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli issued the following statement regarding the Metropolitan Transportation Authority’s July Financial Plan . “The MTA’s revised ridership projections underscore that it … New York State Comptroller Thomas P DiNapoli issued the following statement regarding the Metropolitan …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planII.4 Overview – II. New York State Financial Accounting
… Law prescribes the minimum reports that are required to be prepared on both a budgetary (cash) and GAAP basis of … purposes on a GAAP basis. The GAAP-basis plans model, to the extent practicable, the accounting principles applied … in preparation of the annual financial statements. Guide to Financial Operations REV. 01/01/2017 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewDiNapoli Statement on NYC's 2025 Budget Modification
… savings will allow the city to restore funding for two police classes that were canceled last year and make up for cost overruns on cash and rental assistance, which …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-statement-nycs-2025-budget-modificationMedicaid Program – Managed Care Payments to Unenrolled Providers
… whether Medicaid managed care organizations violated federal and State regulations by making payments to … members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care in-network … Medicaid services. Additionally, DOH must verify that the federal government has not prohibited providers from …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersElectronic Reporting
… unlimited accounts Web-based application - no downloads required Secure communication - data is secure Complete and … Protocol (SFTP) or mailed files on CD, DVD or other media, you will need to use a different method to send your …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingState Comptroller DiNapoli Statement on the Federal Government Shutdown
… 115,000 federal employees work in New York, ranging from healthcare workers to engineers to parks workers. The longer …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdown