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Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report … family members and associates inappropriately enrolled as Medicaid recipients and to determine whether the Provider … to Medicaid identified a different, authorized, provider as the service renderer. The Provider used a …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionBorder City Hose Company – Financial Oversight (2025M-39)
… a result, Company money was not always properly accounted for, and a Director, who was also the Border City Fire … Chief (Director/Chief), inappropriately used Company funds for his personal benefit. Recommendations The report includes … as a social club in 2024; therefore, there was no official response to this audit. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39State Agencies Bulletin No. 2377
… Purpose: The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left … The purpose of this bulletin is to explain why the Retirement Plan checkbox in Box 13 of Form W2 must be checked for most employees and left …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2377-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2025Elmira City School District – Capital Projects (2025M-21)
… and abuse. Whether using formal competitive bids, requests for proposals (RFP) or written and verbal quotes to ensure … as possible. District voters approved the ongoing Project, with a budget of $76.8 million. Although the Project is not … Audit Summary Although District officials complied with competitive bidding requirements and certain aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Opinion 90-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … Whether a village board of trustees which has established the office of auditor may …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 94-1
… to district) COUNTY LAW, §267; MUNICIPAL HOME RULE LAW, §10(1): A county is not authorized to chargeback to a county … or those matters specifically enumerated in section 10 of the Municipal Home Rule Law (Municipal Home Rule Law, §10[1][i],[ii]), including the compensation of its officers …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Improper Payments for Drugs Without Federal Drug Rebate Agreement (Follow-Up)
… initial audit report, Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement (Report … the Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s … Manufacturers then pay states rebates on those drugs for which Medicaid payments were made. Covered outpatient …
https://www.osc.ny.gov/state-agencies/audits/2026/01/06/improper-payments-drugs-without-federal-drug-rebate-agreement-followPhysical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations … included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The Mitchell-Lama …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followEssential Plan – Federal Funding and New York
… New York is one of three states to have a “basic health plan,” as … authorized by the Affordable Care Act ; in New York, this is known as the Essential Plan (EP). The EP provides health … for extreme weather. The Division of the Budget (DOB) is projecting EP costs in State Fiscal Year (SFY) 2026 will …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid – Federal Funding and New York
… Medicaid is a health insurance program jointly funded by the federal government and the … and the City of New York also make contributions to the program. While the federal government sets some requirements for coverage and other aspects of the program, states have considerable flexibility to shape their …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidState Agencies Bulletin No. 2340
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April … Lag 04/03/2025 05/07/2025 Eligibility Criteria: Refer to the table below for eligible employees: NYS Bargaining … ANN HRY ANN HRY Grade: 101-125, 600, 800, 600 Equated to Grade 101-125 600, 800 101-125, 600, 800, 600 Equated to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseOpinion 90-1
… General Municipal Law, §72-h authorizes towns to transfer real property without consideration to, among other entities, …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Unified Court System Bulletin No. UCS-349
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … and Longevity Increments and provide instructions for payments not processed automatically. Affected … Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsOpinion 89-39
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as … town board member would have a prohibited conflict of interest if the town were to purchase insurance coverage …
https://www.osc.ny.gov/legal-opinions/opinion-89-39DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… today visited Ridgewood Savings Bank, in Clinton Hill, Brooklyn and Spring Bank, in the South Bronx, to highlight the importance of Banking Development Districts … that will help them serve residents and businesses in Brooklyn and the Bronx." "Access to affordable and consumer …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesNew York State Comptroller Thomas P. DiNapoli Statement on Federal Tax Reform
… "Both houses of Congress are fighting to enact sweeping tax changes that would eliminate important deductions for millions of New Yorkers and threaten higher costs for essential public … rush to judgement, it is hard to conclude that the members of Congress voting for these plans have a much clearer …
https://www.osc.ny.gov/press/releases/2017/12/new-york-state-comptroller-thomas-p-dinapoli-statement-federal-tax-reformDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… the Fund’s request that it publicly report all direct and indirect corporate political spending. “In the aftermath … United, investors have been left in the dark on how and where corporate dollars are spent on political causes,” … filed by the Fund ask companies for comprehensive and public reports that list their corporate spending on …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… manner.” After the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services discontinued operating … were appropriate for recovering the costs to the district of providing these programs and related services. To read the … taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationDiNapoli Report Looks at Foreclosure Impact on Local Governments
… problematic when it contributes to increasing the number of vacant abandoned properties, which have come to be known … Valley saw the biggest hit to their tax bases in the wake of the last recession. Many counties saw the taxable full value of properties fall by almost 23 percent from 2008 to 2013 …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsOpinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Commissioners (as "governing body" of district); (authority to enter into a municipal … Whether the commissioners of a town improvement district governed by article 13 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-7