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XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Prior to processing vouchers for payment, the Office of the State Comptroller’s (OSC) Offset Unit is responsible for determining if a lien, offset, or payment assignment … Prior to processing vouchers for payment the Office of the State Comptrollers OSC Offset …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… our audit report, UnitedHealthcare: Improper Payments for Medical Services Designated By Modifier Code 59 (Report … with UnitedHealthcare (United) to process and pay medical and surgical claims for services provided to Empire Plan members. United’s payments to medical providers are based, in part, on procedure codes …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followCompliance With Executive Order 95 (Open Data)
… facilities developed for the 1980 Winter Olympics, Gore Mountain, and Belleayre Mountain. As of August 2020, …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataTuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
… Tuxedo Farms Local Development Corporation (TFLDC) Board of Directors (Board) adhered to its bylaws. Audit Results … to its bylaws. There were no recommendations as a result of this audit. LDC officials agreed with our findings. … the Tuxedo Farms Local Development Corporation TFLDC Board of Directors Board adhered to its bylaws …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andMontauk Fire District – Board Oversight (2024M-117)
… The District’s LOSAP point system was inconsistent with New York State General Municipal Law (GML) in several aspects, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117DiNapoli: Fulton County Snowmobile President Arrested for Stealing Over $8,000 From Nonprofit
… Daley was arrested and issued a desk appearance ticket on charges of grand larceny in the third degree, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-fulton-county-snowmobile-president-arrested-stealing-over-8000-nonprofitDiNapoli Encourages New Yorkers to Save for College
… Savings account to start saving now to help with the costs of getting a degree. According to the Federal Reserve Bank of New York's latest figures from 2015, the nationwide … loan balance is $29,700 and New Yorkers owe an average of $32,200. As the cost for a college education increases, …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… just over $14 billion through February, an increase of 1.8 percent from the previous year, but $28.8 million lower … tax collections through February totaled $5.7 billion, up 2 percent from last year and $21.8 million above the latest … Funds receipts totaled $131.6 billion through February, $1.2 billion higher than updated projections. The majority of …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileEssential Plan – Federal Funding and New York
… (DOB) is projecting EP costs in State Fiscal Year (SFY) 2026 will total $13.2 billion, with outyear projections …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/essential-planMedicaid – Federal Funding and New York
… is a relatively wealthier state, it receives a statutory minimum FMAP of 50 percent reimbursement of certain state … state with a 90 percent FMAP for these individuals. In SFY 2025, federal Medicaid spending totaled $69.2 billion out of … in Medicaid is second only to California. In February 2025, enrollment in Medicaid totaled 6.9 million, and is …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaidOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35NYS 529 Program, Qualified Withdrawals
… the New York state college choice tuition savings program. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/nys-529-program-qualified-withdrawalsPompey Hill Fire District – Financial Management (2021M-136)
… did not properly establish and manage the capital reserve fund, establish a written reserve fund policy or adopt a written multiyear capital plan. In … establish the capital reserve and written reserve fund policy. Ensure reserve expenditures comply with legal …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136State Contract and Payment Actions in January
… Construction $10.2 million with Butler Construction Group Inc. to construct new Department of Transportation Regional … for COVID-19 laboratory testing services at Upstate Medical University. $5.5 million with Eurofins Viracor LLC … response including ambulance services, laboratory and medical supplies, nursing services, and temporary staffing …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryState Contract and Payment Actions in August
… Inc. for the Kew Gardens Interchange project in Queens County. $4 million to Clinton County for the … to the replacement of the Kosciuszko Bridge in Kings and Queens Counties. Unified Court System $2.4 million to The …
https://www.osc.ny.gov/press/releases/2019/09/state-contract-and-payment-actions-augustLake Pleasant Central School District – Claims Auditing (2021M-202)
… Objective Determine whether the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by adequate documentation, for appropriate purposes and properly audited and approved … that claims we reviewed were adequately documented and for appropriate purposes. However, claims were not always …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202Border City Hose Company – Financial Oversight (2025M-39)
… of property (an A misdemeanor) and was ordered to pay full restitution of $18,772.53. The Company reorganized as a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/10/31/border-city-hose-company-financial-oversight-2025m-39DiNapoli Releases Bond Calendar for Third Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and major public authorities … or reofferings as follows: $4.88 billion scheduled for July of which $1.83 billion is new money and $3.05 … Thomas P DiNapoli today announced a tentative schedule for the planned bond sales for the state New York City and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-bond-calendar-third-quarterOpinion 88-20
… in the opinion. COUNTIES -- Courts (authority to relocate family court) -- County Seat (effect of relocation of family court) COUNTY LAW, §216; NY CONST, ART III, §17: A county, by resolution, may relocate its family court from the unincorporated area of a town to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-20