Search
Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfUnion Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (2022M-67)
Determine whether Union Springs Central School District (District) officials established adequate controls to safeguard personal, private and sensitive information (PPSI) on mobile computing devices (MCDs).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/union-springs-2022-67.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education for Regions Outside New York City
This report provides regional analysis of certain financial and demographic data for New York’s school districts outside of New York City.
https://www.osc.ny.gov/files/local-government/publications/pdf/education-revenues-and-expenditures.pdfSpecial Quarterly Report on the State Financial Plan: Revenue Results and Trends - First Quarter State Fiscal Year 2008-09
This report is the first of a series of quarterly reports that will highlight key aspects of the State Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-2nd-quarter-2008-09.pdfSpecial Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… on the company’s plan to reduce greenhouse gas emissions, New York State Comptroller Thomas P. DiNapoli announced today. As … them to President Obama’s goals; Review the age and life of its existing fossil fleet and future replacement …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyFacilities Planning Bureau Project Review
… also sought to determine whether districts are commencing project construction prior to obtaining final project approval. The … and Building Code (Code) in relation to district construction projects. The Code applies to every facility …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 5 and 21 years. During our audit period, NYSARC operated a … the 2014-15 school year. The New York City Department of Education (DoE) refers students to NYSARC and pays for its … similar to the amounts received by other classes or groups of NYSARC’s employees. $35,066 in excess executive …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1665
… Breaks Calculator can be found on the OSC Payroll web site. Calculating Original Dates The original 366 Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742DiNapoli Honored with National Leadership Award
… DiNapoli’s management of the New York State Common Retirement Fund, the creation of the Fiscal Stress Monitoring System and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-awardOpinion 2002-15
… 626, mod 55 NY2d 915, 449 NYS2d 27; DuBois v Village of New Paltz , 35 NY2d 617, 364 NYS2d 506). Further, we have …
https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0State Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesComptroller DiNapoli Releases State Audits
… may be misappropriated, or used for personal use. In a follow-up, auditors found the department has made some … the four prior recommendations, one has been implemented, two have been partially implemented, and one has not been … Psychiatric Institute, established in 1895, is one of two clinical research facilities administered by the Office …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 93-18
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (authority to require … referendum on establishment of service award program) FIRE PROTECTION AND PREVENTION -- Towns (circumstances requiring … referendum on program for fire company in fire protection district) VOLUNTEER FIREFIGHTERS -- Service Award Program …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 91-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Disability … to salary increments or steps based on longevity and to holiday pay); (employment restrictions) GENERAL MUNICIPAL … v Lupton , 282 App Div 1008, 125 NYS2d 672, affd 307 NY 770; Drahos v Village of Johnson City , 80 AD2d 106, 438 …
https://www.osc.ny.gov/legal-opinions/opinion-91-25Opinion 94-19
… such issue of bonds at maturity unless the municipality, school district or district corporation issuing such bonds has … the amount of money actually received by municipalities, school districts and fire districts for obligations sold at a …
https://www.osc.ny.gov/legal-opinions/opinion-94-19XVI.3.H Materiality – XVI. Financial Reporting
… surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… out the state fiscal year on March 31 with cash-on-hand in the General Fund of $8.9 billion, or $2.4 billion above … cash flow challenges as soon as next month due to billions in state aid payments for health and education, delayed state … "The state’s strong cash position will quickly erode in the coming weeks," DiNapoli said. "We must manage cash …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksIncarcerated and Death Matches
… in payments for more than 17 million in medical and other service charges the New York State Insurance Fund (NYSIF) … the payments to the Social Security Administration Death Master File as of April 5, 2017. Our objective was to … Furthermore, NYSIF will not pay for medical and other service charges that occur subsequent to a claimant’s date of …
https://www.osc.ny.gov/state-agencies/audits/2017/08/09/incarcerated-and-death-matchesDiNapoli Op Ed in Times Union
… the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s … technologies are used safely, fairly and responsibly. In a recent audit that examined the state’s use of AI, my … This means having rules, guidelines and practices in place that promote transparency from the start, address …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-union