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Medicaid Program – Inappropriate Payments Related to Procedure Modifiers
… by the provider. This is commonly known as the global surgery period. All routine services related to the surgery, such as evaluation and management (E/M) services, … original procedure may sometimes occur during the global surgery period. These circumstances may be reported, and …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersEarnings Limits – Enhanced Reporting
… the calculation of pension benefits. The amount is set by federal law and periodically adjusted for inflation. Refer to … above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 … When the Governor's salary increases at the beginning of a calendar year, the earnings limit is prorated. For reference, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsComptroller DiNapoli Releases School District Audits
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit over the last three … for petty cash use. The check amounts ranged from $300 to $900 which were all over the $100 limit established by the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-203
… Purpose To explain the procedures for processing Summer payments for CUNY … Staff employees in Bargaining Unit T8 Background The 2000 - 2002 Memorandum of Agreement between the City … 12, 2004, Department Chairpersons will be compensated for all hours of work performed as Department Chairpersons during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-203-summer-payment-cuny-department-chairpersonsMedicaid Program – Oversight of Clinical Trials
… program generally does not cover investigational items or services that are the subject of the clinical trial, nor … However, Medicaid covers the routine costs of items or services that are necessary for clinical trial … responsible for the trial. States must use a streamlined form that captures reference information about the clinical …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/medicaid-program-oversight-clinical-trialsOpinion 90-31
… construct, equip, maintain and operate an airport or landing field. The ordinance, local law or resolution … equipment, maintenance and operation of the airport or landing field, except to the extent that the town boards …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 93-3
… This opinion represents the views of the Office of the State Comptroller at the time … or by local law adopted prior to September 1, 1953, all contracts for public work of a political subdivision or … therein involving an expenditure of more than $20,000, and all purchase contracts of a political subdivision or district …
https://www.osc.ny.gov/legal-opinions/opinion-93-3Opinion 94-28
… planning undertaken for existing or proposed district or extension) SEWER DISTRICTS -- Powers and Duties (duty to … for purposes of an existing improvement district or extension, or a proposed district or extension which is ultimately established, the district or …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Opinion 2004-5
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (annuities for volunteer firefighters) INSURANCE LAW §§9104, 9105: Foreign fire insurance tax monies may not be expended to purchase … Whether foreign fire insurance tax monies may be expended to purchase annuities …
https://www.osc.ny.gov/legal-opinions/opinion-2004-5Opinion 88-33
… This opinion represents the views of the Office of the State Comptroller at the time … in the town board's resolution included laterals to serve all the properties within the subdivision. In 1961, when the … constructing the trunk lines was assessed equally against all the properties within the district, including the two …
https://www.osc.ny.gov/legal-opinions/opinion-88-33A Message From Comptroller Thomas P. DiNapoli – Basic Plan with Increased-Take-Home-Pay (ITHP)
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of those benefits and the services available to you as a … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1511/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Career Plan
… As a member of the Retirement System, you are covered by a plan that … important benefits. This publication explains some of those benefits and the services available to you as a … I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about …
https://www.osc.ny.gov/retirement/publications/1642/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – New Career Plan
… explains some of those benefits and the services available to you as a member of our system, including: Benefits you … if you leave public service before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about your future. I …
https://www.osc.ny.gov/retirement/publications/1515/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Non-Contributory Plan with Guaranteed Benefits
… explains some of those benefits and the services available to you as a member of our system, including: Benefits you … if you leave public service before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about your future. I …
https://www.osc.ny.gov/retirement/publications/1513/message-comptroller-thomas-p-dinapoliA Message From Comptroller Thomas P. DiNapoli – Police and Fire Plan
… explains some of the benefits and services available to you as a member of our system, including: Benefits you … if you leave public service before you become eligible to retire (vested benefits). I am joined by a staff of dedicated professionals in my commitment to helping you make informed decisions about your future. I …
https://www.osc.ny.gov/retirement/publications/1512/message-comptroller-thomas-p-dinapoliState Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… to assess any actions taken by the new administration in Washington and how they could affect New York’s finances. … release a more detailed analysis of the Executive Budget in the coming weeks.” …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetRural Roundtable
… Agriculture & Rural Communities A Profile of Agriculture in New York State (November 2024) Rural New York: Challenges and Opportunities (September 2023) Oversight of the Nourish … Persists Post-Pandemic (May 2024) Food Insecurity and Nutritional Assistance Programs (March 2023) The Housing …
https://www.osc.ny.gov/reports/rural-roundtableTotal Spending – 2023 Financial Condition Report
Spending generally reflects the States program priorities Comparing spending to revenue provides an indication of the States ability to support continuing programs
https://www.osc.ny.gov/reports/finance/2023-fcr/total-spendingTotal Spending – 2021 Financial Condition Report
… spending, which includes spending from federal funds, is recorded on a cash basis. See Appendices 1 and 2 for a …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-spendingForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… the Unit violated Metro-North policy by not disclosing the referral of a relative who was hired in the Unit. Key Finding …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-follow