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Opinion 91-56
… an obligation to pay outstanding notes or bonds is but one example of a liability which may also include, inter alia …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Opinion 92-34
… or a court result in a finding of liability, or conviction for the violation of any statute, local law, ordinance or … of five dollars. No provision is made in the statute for the application of partial payments. The statute, as … amount due. To this end, Vehicle and Traffic Law, §241, for example, which relates to final determinations by city …
https://www.osc.ny.gov/legal-opinions/opinion-92-34DiNapoli Issues Report on Public-Private Partnerships
… of projects, including the replacement of the Tappan Zee bridge. Under the design-build model, design and construction … independent review and approval before contracts for the project are finalized; Require a competitive bidding process …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsState Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… proposal during one of the most difficult times faced by our state. The pandemic is far from over, and it continues … with serious consequences for New Yorkers. I am encouraged by the incoming Biden-Harris administration’s plan to provide … proposal during one of the most difficult times faced by our state The pandemic is far from over and it continues …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalThe Changing Face of Post-Pandemic New York City
… and after the COVID-19 pandemic are changing the face of New York City and highlight significant policy implications … 9.2% and 7.8% growth respectively, with the population in all five boroughs increasing overall more than it did in the …
https://www.osc.ny.gov/press/releases/2023/12/changing-face-post-pandemic-new-york-cityDiNapoli: Canal Corp. Must Address Gaps
… officials should immediately seek all available funding for infrastructure repair, make sure all inspections are … and the system’s greatest repair needs are being met. It is encouraging that in response to the audit, canal officials … law requires the corporation to maintain the system in good condition, and the corporation has established …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsNYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… economy is already underway and nations around the world have set goals and established programs to ensure that their … economies benefit from this shift," DiNapoli said. "If we do not get on board with lowering GHG emissions it will have terrible environmental and economic consequences. The …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With … pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, MCOs are required … employer-based coverage or Medicare Part D). Medicaid is considered the payer of last resort and, as such, MCOs are …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthState Comptroller DiNapoli Delivers Inaugural Address
… on Feb. 7, 2007 and has been reelected three times. VIDEO of the speech is available on the Comptroller’s …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… special education services through rates set by SED. These reimbursement rates are based on financial information, … CSC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM … to the costs reported on CSC’s CFR and to CSC’s tuition reimbursement rates. Remind CSC officials of the pertinent …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualOpinion 90-38
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY …
https://www.osc.ny.gov/legal-opinions/opinion-90-38DiNapoli: Overtime Costs at State Agencies Reached All-Time High in 2021
… The total cost of overtime in 2021 reached an all-time high at more than $924 million, … impacts of the pandemic, overtime costs set a new record in 2021,” said DiNapoli. “While the pandemic does not appear … prompted a ‘great resignation’ from the state workforce in 2020, new hiring stalled, and the workforce declined more …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-overtime-costs-state-agencies-reached-all-time-high-2021XVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Law, Vouchers and Expense Reports should not be submitted for payment against lapsing appropriations unless the … or services were rendered prior to the lapsing date. For more information on determining when the liability was … Appropriate Obligation and Accounting Dates on Vouchers . For more information on documents OSC may request to support …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… for personal expenses, including renovations to her home in Connecticut and an $80,000 swimming pool. TAPPE is charged … in the Second Degree, and two counts each of Offering a False Instrument for filing in the First Degree and … the Second Degree, a class C felony, one count Offering a False Instrument for Filing in the First Degree, a class E …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on the Center’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018, as well as Medicaid revenues reported for the three fiscal years ended June 30, 2018. About the … is an SED-approved special education provider located in Erie County. Among other programs, the Center provides …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended June 30, 2016. About the Program Mary Cariola is a not-for-profit organization located in Monroe County. Among other … three and four years of age. Mary Cariola is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, … Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followDiNapoli Releases Annual IDA Report
… risen steadily. County IDAs were responsible for 61.8% of all active IDA projects in 2022, followed by towns (17.7%), …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportDiNapoli: Despite Progress, Pay Gap for Women Persists
… every dollar paid to men on average. New York ranked 11 th best among the states (including Puerto Rico and the District … Columbia) in terms of the dollar value of the gap and 7 th best in terms of share, meaning New York’s women take home …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-despite-progress-pay-gap-women-persistsEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… SED sets the special education rates based on financial information, including costs, that Empowering Minds reports …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manual