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Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up) (2023-F-39)
To assess the extent of implementation of the four recommendations included in our initial audit report, Medicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39.pdfInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20)
To determine the extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f20.pdfMedicaid Program - Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (2013-S-17)
To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s17.pdfLocal Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
Local Sales Tax Collections Increase by 5.2 Percent in 2013; New York City and Long Island Have Strongest Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0214.pdfLocal Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
Local Sales Tax Collections Totaled $6.1 Billion in the First Quarter of 2026, Up 5.1 Percent Over Prior Year
https://www.osc.ny.gov/files/local-government/publications/pdf/2026-sales-tax-first-quarter.pdfOpinion 97-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … -- Service Award Program (participation by members of the "auxiliary" of an incorporated fire company located … Whether auxiliary members of an incorporated volunteer fire company in a fire district …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Opinion 99-6
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in … even though they exercise governmental functions (see Plumbing, Heating, Piping and Air Conditioning Contractors Assoc. v. …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Local Sales Tax Collections Up
… Overall growth in local sales tax collections statewide in 2019 was relatively strong, according to report released … Collections across the state, totaling $18.3 billion in 2019, grew by $815 million or 4.7 percent, from the previous … economic climate in New York state was positive through 2019 with continued employment and wage growth,” DiNapoli …
https://www.osc.ny.gov/press/releases/2020/02/local-sales-tax-collectionsDiNapoli Honors Community Leaders During Lunar New Year Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the … immigrated to the US when she was 16 years old. In 2004 Maggie opened Park Asia in Sunset Park, Brooklyn. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCensus 2020 Response Rates
… New York pays more in taxes to the federal government than any other state but ranks last in what it gets back …
https://www.osc.ny.gov/censusMedicaid Program – Improper Payments to a Physical Therapist
… controls by submitting Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using his NPI as an individual provider. Mark Amir did not comply with certain Department …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of our performance audit was to determine whether the Department of Motor Vehicles (Department) has adequate procedures in … expenses incurred in connection with the administration of Article VI and Article VII of the Vehicle and Traffic Law. …
https://www.osc.ny.gov/state-agencies/audits/2015/03/19/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-twoState Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist … State on PAUSE Initiative, the New York State Department of Taxation and Finance, Division of the Treasury is mailing all employee paychecks directly to … The purpose of this bulletin is to provide agencies with tools to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksContact Update for State Agencies
… payroll. To get started, log in with your username and password. New York State Comptroller - Online Services Online … below if you need assistance, including a username or password. OOO Contact Management …
https://www.osc.ny.gov/contact-updateOpinion 94-29
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. [edited for … of support, it is required to obtain assignments to the State and to such district of support rights of each …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Monsey Fire District – Audit Follow-Up (2020M-62-F)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual financial report … five-member Board governs the District and is responsible for its overall financial management. The Board appoints a … as the District’s chief fiscal officer and is responsible for receiving, maintaining custody of, disbursing and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… officials were unable to readily determine the complete financial history and position of individual projects or … the Mayor and six Councilors. The Mayor is the City’s chief executive officer. The Chamberlain is the City Clerk and the chief …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… [read complete report – pdf] [read complete 2024 report – pdf] Purpose of Review The purpose of our … – Board Oversight (2024M-117), released in December 2024. The audit determined that: The Board of Fire … District Board Oversight 2024M117 released in December 2024 …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… – pdf] | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of January 2025, in implementing our recommendations in the … The purpose of our review was to assess the Henrietta Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-f