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DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… for dead patients and millions more for recipients who had been dropped from long term care coverage, according to … our fieldwork, 766 of the 1,296 deceased enrollees still had active Medicaid coverage through NYSOH. DOH subsequently … to other health insurance coverage that recipients had; $813,412 in overpayments for low-birth weight newborn …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 88-70
… REFERENDUM -- Advisory (fluoridation of water) GENERAL CITY LAW, §20(2), (7); GENERAL MUNICIPAL LAW, §6-c(8): LOCAL … §34.00: In the absence of express statutory authority, a city may not conduct an advisory referendum on whether to fluoridate city water or whether to improve the city water or sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-70MTA's East Side Access Project 10 Years Late and $4.4 Billion Over Budget
… Island Rail Road (LIRR) service to Grand Central Terminal for the first time, is expected to cost nearly $9 billion … DiNapoli also reported: The MTA’s current cost estimate for East Side Access is $8.25 billion, but that figure grows … new LIRR terminal below Grand Central Terminal accounts for more than one-quarter of the cost overrun, having grown …
https://www.osc.ny.gov/press/releases/2013/03/mtas-east-side-access-project-10-years-late-and-44-billion-over-budgetDiNapoli: New York City Budget Surplus on Pace to Grow Another $2.4 Billion from April Projections
… Strong revenue growth may allow New York City to generate at least an additional $2.4 billion in operating surplus in city fiscal year (FY) 2022 compared to the Executive Budget … Strong revenue growth may allow New York City to generate at least an additional $24 billion in …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-city-budget-surplus-pace-grow-another-24-billion-april-projectionsDiNapoli Report Analyzes Regional Trends in Education for School Districts Outside New York City
… A new report by New York State Comptroller Thomas P. DiNapoli shows the … financial information from nine separate regions outside New York City. “School districts must navigate a complex set … A new report by New York State Comptroller Thomas P DiNapoli shows the …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-report-analyzes-regional-trends-education-school-districts-outside-new-york-cityDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… but there are significant concerns over funding from Washington and slowing economic growth that could … “New York City’s finances in fiscal year 2025 benefited from better-than-projected revenues and savings from the lower cost of services for asylum seekers,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growSauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… Purpose of Audit The purpose of our audit was to determine if District controls were adequate to ensure that financial activity was properly recorded and … tax limit and formally adopt the budget. Develop a plan to reduce the amount of fund balance and use the excess tax …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Binghamton-Johnson City Joint Sewage Treatment Plant – Sewage Operation Costs (2015M-213)
… a joint sewage activity whereby the City and the Village jointly own a sewage treatment plant and related facilities …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/binghamton-johnson-city-joint-sewage-treatment-plant-sewage-operation-costs-2015mMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Over the past three years, District officials have tried to maintain the same level of programs and services while … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Adirondack Central School District – Financial Condition (2016M-184)
… our audit was to assess the District’s financial condition for the period July 1, 2014 through February 29, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.6 … multiyear financial plan to establish long-term objectives for funding long-term needs, provide a framework for future …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Richland Fire District – Board Oversight (2016M-374)
… Purpose of Audit The purpose of our audit was to examine internal controls over District financial … the State, distinct and separate from the Town of Richland in Oswego County. There is one fire company located within … other funds. An annual foreign fire insurance report has not been filed with OSC for the last four years. Claims were …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374The Age 55 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… eligible for a service retirement benefit when you reach age 55 and have five or more years of service credit under … service, you may choose to retire with a full benefit at age 62, or between the ages of 55 and 62 with a reduced … interest. Tier 2, 3, 5 and 6 members who retire before age 62 will have their benefit reduced by the percentage …
https://www.osc.ny.gov/retirement/publications/1511/age-55-planDiNapoli: Environmental Protection Fund Spending Reflects Historic State Commitment
… While about one-third of this was replaced with borrowed funds, $507.2 million, or nearly 15 percent of total … the state's Real Estate Transfer Tax (RETT); a portion of unclaimed bottle and can deposits; certain penalties … over deposit initiators' management and repayment of unclaimed container deposits. The shortcomings in the …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-environmental-protection-fund-spending-reflects-historic-state-commitmentDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… against the challenges that lie ahead. The full op-ed is below: In the last 20 years, New York City has had to … now a global pandemic. Looking forward, the only certainty is that the city will face uncertainty in the months and years to come. Predicting the city’s fiscal future is problematic. We still don’t know the shape of the economic …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… For example, software publishing companies, including app developers, accounted for 6.2% of all of the city’s small …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityNew York State Accounting System User Procedures Manual
… The information on this page is obsolete and only available for historical … COMM OF CORRECTION 01540 STATE BOARD OF ELECTIONS 01550 ST LAWRENCE - E. ONTARIO COMM 01570 OFFICE ADVOCATE FOR … CHILD CARE CENTERS 28810 DISCRETIONARY POOL 28820 PROGRAM IN THE ARTS 28830 DORMITORY EQUIPMENT REPLACEMENT 28840 DEBT …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… affirmatively to questions asking whether he or she: (1) is deaf or has serious difficulty hearing; (2) is blind or has serious difficulty seeing (even with … an increase of 8.9 percent over the prior year. This rate is significantly higher than for the general population — the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Military Service Credit
… for your military service. Please read it carefully and contact us with any questions you might have. Sincerely, … retirement benefit using our benefit calculator. You can contact our Call Center for assistance in determining whether … from active service, but have Reserve status, should contact the Reserve component of the appropriate branch of …
https://www.osc.ny.gov/retirement/publications/military-service-creditDiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… Employer contribution rates for the New York State and Local Retirement System (NYSLRS) will stay virtually the same in Fiscal Year 2017-18 compared to Fiscal Year … York State Comptroller Thomas P. DiNapoli announced today. The average contribution rate for the Employees' Retirement …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18IT Security Fundamentals – Information Technology Governance
… on ensuring that data is not tampered with during or after submission. Having accurate and complete data is essential … value. The most available systems are accessible at all times and have safeguards against software or system errors, …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals