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Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… We recommended the Department establish a more proactive culture that seeks to ensure that Medicaid is the payer of last resort for services provided to dual …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to … December 3, 2009 through March 31, 2012. Background Many Medicaid recipients are also eligible for Medicare, the … To determine if Medicaid overpaid Medicare crossover claims for physician and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsOpinion 90-17
… §185(1): Absent a provision to the contrary in a special act of the state legislature, any moneys remaining after all … district after the dissolution of the district pursuant to section 185 of the Town Law. You indicate that a special act … that, upon dissolution of the fire district pursuant to section 185, the fire apparatus and equipment of the district …
https://www.osc.ny.gov/legal-opinions/opinion-90-17Opinion 88-73
… Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for improvement … A town other than a suburban town may not establish a capital reserve fund for improvement district purposes. This … asking whether a town of the second class may establish a capital reserve fund for improvement district purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Child Protective Services (2013-MS-5)
… are needed or if certain initiatives or actions result in positive outcomes. Three of the five counties that we …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5State Agencies Bulletin No. 1052
… for future use by SFS. The field name is SFS Alternate ID and the path to locate it is Workforce Administration > … of the employee’s record in PayServ. The SFS Alternate ID will be assigned at the employee level and be unique to … If an employee has multiple job records, the SFS Alternate ID will be the same for all jobs. If an employee leaves state …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1052-alternate-employee-identifierState Agencies Bulletin No. 1121
… paychecks in 2012 Effective Date(s) January 1, 2012 Social Security The Social Security wage base limit is increased to … refer to the following publications accessible at the NYS Department of Taxation and Finance website at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1121-summary-tax-related-withholding-requirements-2012NY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… U.S. pension fund, and the third globally, for its work to address climate risk. It was the Fund’s second consecutive … issues. "Climate change is one of the greatest threats to the long-term value of global investors and the Paris Agreement is our best hope to combat it. Whatever President Trump says or does regarding …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… who put their trust in the former village of Candor Mayor. I commend our State Police members, our partners at the … guilty to Grand Larceny in the third degree in January 2025 and paid full restitution. He was sentenced before Judge … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsComptroller's NYS Common Retirement Fund Responsibilities
… doing business with the Fund. Provided a leading voice in getting the Securities and Exchange Commission to impose …
https://www.osc.ny.gov/common-retirement-fund/responsibilitiesCity of Amsterdam – Budget Review (B25-5-5)
… was to provide an independent evaluation of the City’s proposed budget for 2025-26. Background Chapter 531 of the … on May 6, 2025, or 35 days after the Charter-established deadline. The proposed budget for the recreation fund is not structurally balanced because it includes a subsidy from the general fund to finance its operation. The …
https://www.osc.ny.gov/local-government/audits/city/2025/05/15/city-amsterdam-budget-review-b25-5-5Former Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… commenced. A forensic audit by DiNapoli’s investigative team revealed that from December 2023 through March 2025, …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kTaxes and Interest
… includes: Interest totaling $600 or more, you’ll receive an IRS 1099-INT form in January following the year your claim … was paid. The cash value of securities, you’ll receive an IRS 1099-B form for each security transaction in January … reinvestments totaling $600 or more, you’ll receive an IRS 1099-MISC form in January following the year your …
https://www.osc.ny.gov/unclaimed-funds/claimants/taxes-and-interestDiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year
… State tax receipts totaled $59.9 billion through September, the middle of State Fiscal Year (SFY) 2025-26, … of the state’s fiscal year.” State tax collections through September were $5.2 billion higher than those through the … these taxes, increased by $544 million, or 5.3%, through September. Business taxes, which include collections from the …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-yearCUNY Bulletin No. CU-533
… by the college presidents to either the Vice Chancellor or a designee for approval. There are two levels of the award: … $500 - $2500, or up to 4% of base, whichever is less; and a minimum of $2500 up to 7% of base salary. Effective Date(s) … not be adjusted automatically. Therefore, agencies must report the adjustment amount for earnings codes such as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-533-merit-base-salary-awards-non-managerial-classifiedXVI.4.B Tax Revenues – XVI. Financial Reporting
… State taxes the exchange transaction, such as the exchange of an employee’s services for a wage or salary or the … by the Office of the State Comptroller however, the State Department of Taxation and Finance (Tax and Finance) is responsible for determining tax …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersOpinion 91-55
… §123.00; STATE CONSTITUTION, ART VIII, 5(C): Depreciation is not a "cost of operation, maintenance and repairs" to be … Local Finance Law, §123.00. You ask whether depreciation is included within the phrase "costs of operation, … estate therein. The purpose of constitutional debt limits is to prevent the imposition of heavy tax burdens on future …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 92-15
… only in part to line-of-duty injury); (effect of workers' compensation determination) WORKERS' COMPENSATION -- Compensation Award (effect on … Municipal Law, §207-c) GENERAL MUNICIPAL LAW, §207-c; WORKERS' COMPENSATION LAW, §30(3): When a deputy sheriff is …
https://www.osc.ny.gov/legal-opinions/opinion-92-15State Agencies Bulletin No. 2179
The purpose of this bulletin is to inform agencies of additional eligibility criteria regarding the CSEA MC and PEF NonPensionable Lump Sum Payments which may impact employees who were previously ineligible to receive a NonPensionable Lump Sum Payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-service