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Opinion 92-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … this statement was made by the court which generally would hear appeals in which the Comptroller's approval of a sales …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Medicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… Purpose To determine whether Medicaid made proper payments to Joia … Background The Department is responsible for administering New York State’s Medicaid program. Medicaid is a federal, … prescriptions were missing or invalid; Claims in which the medication dispensing labels contained inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… had been dropped from long term care coverage, according to an audit released today by State Comptroller Thomas P. … about $2.1 million of the overpayments were recovered. "My auditors continue to find glitches in the Department of Health's payment control …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsDiNapoli: NYC Financial Plan Improved From June
… according to State Comptroller Thomas P. DiNapoli’s analysis of the city’s November financial plan update . “Amid … savings of $1.1 billion by the end of the plan period (FY 2026), but this will not be enough to counter an increase in … Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-juneDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… million in inappropriate payments, including $3.5 million for separately billed medical services that should have been … that provides a wide range of medical services to those who are economically disadvantaged or have special health … or irregularities with $223 million in payments. DOH pays Medicaid providers through the fee-for-service method …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsDiNapoli: Probation Departments Failing to Get Restitution Payments to Victims
… the money that was collected from them didn’t always go to crime victims, with some funds languishing for years, according to a review of more than 340 cases at 13 county probation … were not giving the court the opportunity to decide how to proceed while the probationer was still under …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-probation-departments-failing-get-restitution-payments-victimsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Did the West Sparta Independent Volunteer Fire Department Company Number 1, Inc. (Department) Board of Directors … Finally, the Treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the New York … authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyForestburgh Fire District – Financial Activities (2015M-203)
… did not maintain adequate accounting records. The Board does not perform the required annual audit. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/16/forestburgh-fire-district-financial-activities-2015m-203Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… Purpose of Audit The purpose of our audit was to determine if District officials properly awarded Length of … Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key Recommendations … Review and amend the District’s point system as necessary to ensure it is consistent with GML. Ensure that firefighters …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mKortright Rural Fire District – Financial Activities (2022M-51)
… Board did not: Adequately segregate the Treasurer’s duties or implement mitigating controls. Properly monitor the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/06/24/kortright-rural-fire-district-financial-activities-2022m-51XII.6.S Paying a Vendor in a Foreign Currency – XII. Expenditures
… This section provides Business Units with guidance on how to process payments to a vendor in foreign currency using the … a foreign currency, the Business Unit must process a wire transfer to the vendor. Process and Document Preparation: To …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6s-paying-vendor-foreign-currencyWestchester Library System – Procurement (2015M-199)
… for the use and benefit of the system’s member public libraries. Key Recommendation Modify the procurement policy … for purchases made for or on behalf of the member public libraries to ensure that staff adheres to competitive bidding …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Town of Randolph – Justice Court Operations (2021M-76)
… and timely manner or that all disposed of (closed) cases were properly reported to appropriate State agencies. Key Recommendations Periodically review pending cases reports and compare computerized case information to … information. Ensure that the clerk reports all disposed cases to appropriate State agencies. Ensure that the clerk …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… 2012 through January 6, 2014. Background The Town of Mina is located in Chautauqua County and has a population of approximately 1,100. It is governed by an … Town could have saved approximately $3,900 if diesel and ethanol blended gasoline was purchased from State contract …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Rockland County – Court and Trust Funds (2019M-45)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have … August 15, 2018. Background The County Commissioner of Finance, County Clerk and Surrogate’s Court are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2019/05/24/rockland-county-court-and-trust-funds-2019m-45Greene County – Court and Trust Funds (2014M-294)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/greene-county-court-and-trust-funds-2014m-294DiNapoli: Silencing Excessive NYC Noise a Major Challenge
… today by State Comptroller Thomas P. DiNapoli. The report maps noise trends and patterns over six years of 311 … local law, but there is more that city agencies can do to control noise disruptions. We hope our reports on noise … levels in their homes. 83 percent were dissatisfied with how their complaint was handled, with more than 1,100 saying …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-silencing-excessive-nyc-noise-major-challengeOpinion 91-31
… no longer represent those views if, among other things, there have been subsequent court cases or statutory … within the town) PUBLIC HEALTH LAW, §§2140, 2144, 2145: A town is not legally obligated under Public Health Law, §2144 to …
https://www.osc.ny.gov/legal-opinions/opinion-91-31DiNapoli: NYC Finances Gain Stronger Footing
… executive budget for the fiscal year beginning July 1, 2021 (FY 2022), including a $6 billion increase in spending … in 2021 due to better than projected income and corporate tax collections in FY 2021, driven by less severe impacts … encouraged efforts to seek out options for recurring savings to bring the plan into long-term structural …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-nyc-finances-gain-stronger-footingNYS Comptroller DiNapoli: Wall Street's 2020 Bonuses Rose Amid Volatility
… The average bonus paid to employees in New York City’s securities industry grew by … our economy won’t fully recover until other sectors can reopen and all New Yorkers have a chance to share in economic … Annual Profits and Employment, 2001-2020 Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/03/nys-comptroller-dinapoli-wall-streets-2020-bonuses-rose-amid-volatility