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Opinion 89-39
… issues discussed in the opinion. CONFLICT OF INTEREST -- Insurance Transactions (town board member as employee of insurance agency) -- Exceptions (remuneration and duties … town board member who is also an employee of the insurance agency with which the town contracts for insurance …
https://www.osc.ny.gov/legal-opinions/opinion-89-39New York State Comptroller DiNapoli on NYC Executive Budget
… City released its Fiscal Year (FY) 2023 Executive Budget today, totaling $99.7 billion, allocating funds to newly … City released its Fiscal Year FY 2023 Executive Budget today totaling $997 billion allocating funds to newly …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetDiNapoli: Positive Fiscal Outlook for Plattsburgh
A steady population an expanding tax base and a diverse economy have helped establish a stable financial foundation for the city of Plattsburgh according to a report issued today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghCapital – 2023 Financial Condition Report
… program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain … and recreation. Capital Spending Has Increased Over the Past Five Years* At the end of SFY 2022-23, the State …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1 ). Background We issued our … whether the Provider inappropriately billed Medicaid for vision services. The scope of the audit was from January 1, … Inappropriately Enroll as Recipients and Overcharge for Vision Services (2013-S-1) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionMedicaid Program – Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
… Medicaid program. Many Medicaid recipients are enrolled in Medicare and are referred to as “dual-eligibles.” … 1, 2021. IB-Dual offers a special (lower) MMC and HARP premium rate for certain Medicaid recipients who enroll in Medicare and do not need long-term services and support. …
https://www.osc.ny.gov/state-agencies/audits/2022/10/31/medicaid-program-excessive-premium-payments-dual-eligible-recipients-enrolled-mainstreamBorder City Hose Company – Financial Oversight (2025M-39)
… – pdf] Audit Objective Determine whether Border City Hose Company Inc. (Company) officers provided adequate oversight of Company operations to ensure financial activities were … Determine whether Border City Hose Company Inc Company officers provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39Elmira City School District – Capital Projects (2025M-21)
… the prudent and economical use of public money and helps guard against favoritism, improvidence, extravagance, fraud … as set forth in Article 3 of GML. Our methodology and standards are included in Appendix D. The Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21DiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… New York State Comptroller Thomas P. DiNapoli today visited Ridgewood Savings Bank, in Clinton Hill, … New York State Comptroller Thomas P DiNapoli today visited Ridgewood Savings Bank in Clinton Hill Brooklyn …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesEssential Plan – Federal Funding and New York
… plans. First offered with coverage beginning January 1, 2016, the EP now covers over 1.6 million individuals. As the State began to redetermine … the share as high as 16.4 percent in Queens. As of April 1, 2024, the EP expanded eligibility pursuant to a Section …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planFederal Employees in New York State – Federal Funding and New York
… in New York are the Department of Veterans Affairs, U.S. Army, Department of the Treasury, Social Security … of Defense in this context does not include the Air Force, Army and Navy. Partnership for Public Service, Beyond the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateMedicaid – Federal Funding and New York
… While the federal government sets some requirements for coverage and other aspects of the program, states have … expansion authorized under the Affordable Care Act for non-elderly adults with incomes up to 138 percent of the … level also provided the state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidUlster County Department of Social Services Preschool and Children and Family Services Units – Claims Processing (2017M-253)
… budget for 2017 totaled approximately $120 million. Noteworthy Achievements The Department has adopted a …
https://www.osc.ny.gov/local-government/audits/county/2018/01/26/ulster-county-department-social-services-preschool-and-children-and-familyResponsible Workforce Management Policy and Principles
The New York State Common Retirement Fund believes that workforce management best practices prioritize the protection of health, safety, fair compensation, reasonable benefits and rights of companies'' workers.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-workforce-management-policy.pdfPreventing and Reducing Childhood Obesity in New York, October 2008
Over one million young people in New York are considered obese, and many more are at risk of becoming obese as a result of poor eating and exercise habits.
https://www.osc.ny.gov/files/reports/special-topics/pdf/childhood-obesity-2008-10.pdfOpinion 89-32
… corporation of which county treasurer is stockholder) -- Stock Ownership (county treasurer as stockholder) GENERAL … of which the treasurer owns more than 5% of the stock. Even if the treasurer does not have a prohibited … of which the treasurer owns more than 5% of the stock. You state that the original lease was entered into …
https://www.osc.ny.gov/legal-opinions/opinion-89-32Comptroller DiNapoli Releases Municipal Audits
… projections in the tentative budget for the general, electric, library and parking funds are reasonable. The water … report fines and surcharges to the Department of Motor Vehicles. Town of Wright – Financial Operations …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Opinion 89-51
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Contracts … of VFBL insurance) TOWN LAW, §184(5): A fire protection contract entered into by a town, on behalf of a fire … of private contractors engaged by the fire company in connection with fighting a fire within the fire protection …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-50
… pursuant to a statutory obligation or properly authorized contract under which the municipality receives fair and … company in addition to the annual sum specified in the contract …
https://www.osc.ny.gov/legal-opinions/opinion-89-50DiNapoli Releases Municipal Audits
… Fund and the Department of Motor Vehicles. For example, $1,325 in collections was recorded with no corresponding … The district spends $9,000 for natural gas and $13,000 for electricity annually, but did not solicit proposals for these …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-audits-0