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DiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers
… services including long-term nursing services, home health aide services, physical therapy, social work and nutrition … CHHA, which received $4,202 for 56 days of services. The first CHHA should only have received a pro-rated payment …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-careConstitutional Debt Limit
… debt exclusion For city school districts (other than the Big 5 districts) The debt limit is a percentage of the …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitOpinion 90-56
… MILITARY LAW, §242(5); GENERAL MUNICIPAL LAW, §92(1); NY CONST, art VIII, §1; 38 USC §2024(d): A school district, … Law may be denied or diminished" ( Williams v Walsh , 289 NY 1, at p 6). For purposes of section 242, the term "public … competent service (see, e.g., Hoyt v Broome County , 285 NY 402; Teachers Association, Central High School District …
https://www.osc.ny.gov/legal-opinions/opinion-90-56Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to …
https://www.osc.ny.gov/local-government/dataOpinion 90-49
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of public officials is Stetler v McFarlane , 230 NY 400, in which the Court of Appeals construed, inter alia , … may be lawfully committed to him by the board ..." (230 NY at409). The plaintiffs, aggrieved taxpayers challenging as …
https://www.osc.ny.gov/legal-opinions/opinion-90-49DiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced today to serve five years’ probation and ordered to pay full restitution, State Comptroller Thomas P. … man who stole nearly $22000 in pension payments sent to his deceased mother was sentenced today to serve five …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksOversight of Adult Care Facilities
… adult care facilities to ensure quality of care and safety for residents. The audit covered the period from January 2018 … with age, disabilities, or other factors. They fill a need for individuals who need assistance but at a less intensive … York State. The Department of Health (DOH) is responsible for the oversight of adult care facilities, primarily through …
https://www.osc.ny.gov/state-agencies/audits/2025/07/09/oversight-adult-care-facilitiesOpinion 90-55
… police officer injured in the line of duty his or her full salary or wages pursuant to General Municipal Law, §207-c. In … with an injured paid firefighter receiving his full salary pursuant to General Municipal Law, §207-a. Section … of lieutenant was entitled to continue to receive his full salary as lieutenant, even after the municipality abolished …
https://www.osc.ny.gov/legal-opinions/opinion-90-55XI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… for payments to counties, cities, towns, villages, school districts, BOCES, private contractors, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 1835
… split evenly between two bank accounts could be set up one of two ways: Without a Balance Row: If this employee’s direct deposit is set up in PayServ as two accounts for 50% each, the employee will … Payroll Online (NYSPO) should also encourage employees to sign up for NYSPO to view their paycheck information online …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checks2025 Gender Pay Gap
Women in New York working full time earned 87.3 cents on the dollar compared to men in 2023.
https://www.osc.ny.gov/files/reports/pdf/2025-gender-wage-gap.pdfKirkwood Fire Company District No. 1, Inc. – Collections and Disbursements (2021M-73)
… adequate controls and provide additional oversight of collections and disbursements. Ensure all collections are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/10/08/kirkwood-fire-company-district-no-1-inc-collections-andOpinion 2009-2
… TOWNS -- Powers and Duties (State Comptroller's permission for water improvement) WATER IMPROVEMENTS -- State … WATER SUPPLY AND DISTRIBUTION -- Town Improvements (need for State Comptroller's permission) TOWN LAW § 209-q (13) … the town must obtain the State Comptroller's permission for the improvement if the total estimated cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Opinion 2009-2
… TOWN LAW § 209-q (13) (a): When a town proposes or is required to issue indebtedness to finance a water … State Comptroller's approval for a town water improvement, is based on the total cost of the improvement or only on the … as the town board in its discretion determines, is borne either (1) partly by the area of the town outside of …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2-0Unified Court System Bulletin No. UCS-189
… Allowance and Uniform Blazer Allowance Payments and Time Entry procedures. Affected Employees Eligible employees … or Military Training Stipend may be paid immediately. Part-time employees are eligible for the full Uniform Allowance or … or Military Training Stipend may be paid immediately. Part-time employees are eligible for the full Uniform Allowance or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-189-december-2012-unified-court-system-ucs-uniform-and-equipmentImproper Episodic Payments to Home Health Providers (Follow-Up)
… initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The State's … Department of Health: Improper Episodic Payments to Home Health Providers ( 2016-S-4 ) … initial audit report Improper Episodic Payments to Home Health Providers Report 2016S4 …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards … Statements and Management’s Discussion and Analysis-for State and Local Governments. Major changes required by … of $100 million or greater (phase 1) will implement for fiscal years ending after June 15, 2002; those with …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34The Age 60 Plan – Basic Plan with Increased-Take-Home-Pay (ITHP)
… choose to retire with a full benefit at age 62 or between the ages of 60 and 62 with a reduced benefit. 1 Regardless of … that offers a special retirement plan, you must retire by the first day of the month following your 70th birthday, even if you have not … 11 5 and 6 members under Sections 370a 371a and 375 The Age 60 Plan …
https://www.osc.ny.gov/retirement/publications/1511/age-60-planState Agencies Bulletin No. 421
… Purpose To explain the use of the new Earnings Code LOM (Location Other Amount) for employees who receive a location … To explain the use of the new Earnings Code LOM Location Other Amount for employees who receive a location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payState Agencies Bulletin No. 2129.1
… are eligible for the Signing Bonus payment: Employees must have continuous service as stated in Civil Service Law … the retirement date). The result is rounded to 4 decimal places. This is the proration percentage. The full Signing … the percent of time worked. Round the result to four places, multiply by the full payment amount of $3,000 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21291-civil-service-employees-association-csea-signing-bonus-2021-2026