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Claims Processing Activity October 1, 2020 Through March 31, 2021 (2020-S-54) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s54-response.pdfClaims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7)
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7.pdfCoeymans Hollow Fire District – Board Oversight (2021M-211)
Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdfAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfQuaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdfProject Tracking Systems and Economic Assistance Program Evaluations (2019-S-48)
To determine if Empire State Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and report on the economic assistance programs it administers and ensure programs meet desired outcomes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19s48.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfClaims Processing Activity October 1, 2019 Through March 31, 2020 (2019-S-53) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s53-response.pdfClaims Processing Activity April 1, 2019 Through September 30, 2019 (2019-S-12) 180-Day Response
To determine whether the Department of Health’s (Department) eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s12-response.pdfCompliance With Executive Order 95 (Open Data) 2020-S-36
To determine whether the Olympic Regional Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services under EO 95.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s36.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfFiscal Stress Monitoring System Briefing for Local Governments
Presenters from the Office of the State Comptroller will provide you with the critical information regarding your fiscal score release in September. Please note that this score release is for 12/31 fiscal year-end local governments.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-stress-monitoring-system-091223.pdfState 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-shutdownOpinion 2005-8
… LAW §122-b: A city may not set fees for the provision of emergency medical transport services in an amount designed to … You ask whether a city may set fees for the provision of “emergency medical transport” services by a paid city fire … cities, among other local governments, to provide emergency medical service, general ambulance service or a …
https://www.osc.ny.gov/legal-opinions/opinion-2005-8Opinion 89-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FIRE INSURANCE TAXES -- Particular Uses (publication of newsletter) INSURANCE LAW, §§9104, 9105: Except as … tax moneys may be expended to pay for the publication of a fire department newsletter …
https://www.osc.ny.gov/legal-opinions/opinion-89-16Opinion 88-68
… This opinion represents the views of the Office of the State … as defined in that statute. It has been the position of this Office that such applications do not result in a section … to the extent known to the applicant. For the purpose of this section, an officer or employee is deemed to have an …
https://www.osc.ny.gov/legal-opinions/opinion-88-68Opinion 97-19
… issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (fire district treasurer as officer … between the fire district and the agency, as well as any renewal thereof, is a "contract" because it is an agreement … the intent of the statute, were inconsistent with public policy, or suggested self interest or partiality or economic …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 94-28
… wastewater treatment. Presently, there exists only one sewer district within the county. The study was undertaken … charged against the county's general fund or against the sewer district. With respect to planning for future capital … to the extent that the planning relates to the existing sewer district, including possible increases or improvements …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 95-16
… that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts (apportionment of expenses among school … Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion expenses among …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Opinion 2001-10
… claims) TOWN LAW §118: Vendors are not required to submit certified or verified claims to a town unless so required by … may determine , by resolution, that vouchers shall be certified or verified." (emphasis added). The last quoted … section 118(1) had provided that claims must be "certified to be true and correct in a statement signed by or …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10