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Citizens’ Guide 2007
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2007.pdfLife Changes: What If I Work After Retirement?
… membership is before July 26, 1995, the limit will apply only until you turn 65. Replacing an Employee on Military … The following information is a brief summary and applies only to ERS or PFRS service retirees who are rejoining the … system other than the system you retired from, you may only join the new system if you stop receiving (suspend) your …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-work-after-retirementImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfMedicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27-response.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfOffice Real Estate in New York City: A Review of Market Valuation Shifts
The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdfDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… a new drug rebate administration and management services contractor will begin processing drug rebates in the second quarter of 2018, and they are working with the contractor to improve the quality of the drug rebate process … DOH: Regularly monitor the activities of the new rebate contractor to ensure the accuracy of the drug rebate …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesDiNapoli: State Pension Fund Will Vote Against Board Members at Corporations With No Women Directors
… Fund) plans to vote against all board directors standing for re-election at companies that have no women on their … members of the board's governance committee standing for re-election. DiNapoli also announced agreements with four … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/dinapoli-state-pension-fund-will-vote-against-board-members-corporations-no-women-directorsDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… in misused funds, questionable spending and missing cash. Joseph Smegelsky Jr., was charged in July with grand larceny … http://www.osc.state.ny.us/localgov/audits/firedists/2014/minetto.pdf DiNapoli encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefDiNapoli: Fiscal Stress Remains Low in Villages
… jeopardy.” Using financial indicators that include year-end fund balance, short-term borrowing and patterns of … (Greene); Akron (Erie); Ardsley (Westchester); and West Hampton Dunes (Suffolk). DiNapoli’s office found that … listed in fiscal stress in 2013, only four – Amityville, West Hampton Dunes, Marcellus and Red Hook – remained in …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villagesDiNapoli: Some Taxpayer Check-Off Donations Not Utilized for Worthy Causes
… into the six check-off program during the last five years, only $5.1 million, or 43 percent, has been spent, compared to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-some-taxpayer-check-donations-not-utilized-worthy-causesComptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… New York pension fund cannot serve as a personal piggy bank for those looking to scam the system,” said Attorney … over $130,000 in pension benefits were deposited into a bank account in the name of Eydeler’s deceased mother. … his scheme to conceal the theft, and used the monies to prop up a small automotive repair business that he owned in …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftOpinion 88-12
… (need for where one municipality provides a service to another) REFUSE AND GARBAGE -- Collection of (municipal … or by one village acting as "lead agency" and contracting to provide the service to the others. You ask whether several villages may provide …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli Op-Ed in Times Union: NY Needs an Independent Commission to Review State's COVID Response
… The Times Union published an op-ed from New York State … report by the Olson Group, prepared under contract with New York state, was expected to be an objective assessment of … The Times Union published an oped from New York State Comptroller Thomas P DiNapoli today on the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-op-ed-times-union-ny-needs-independent-commission-review-states-covid-responseThe Child Study Center of New York – Compliance With the Reimbursable Cost Manual
… the Programs. The ineligible costs included: $121,255 in employee fringe benefit costs that were incorrectly allocated …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/child-study-center-new-york-compliance-reimbursable-cost-manualDiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… 762 SFAs outside New York City eligible to participate, only 73 (10%) were approved for reimbursement in the 2024-25 … it better. Improvements to the 30% initiative will not only help our schools and our children, but our farmers as …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedOpinion 90-38
… the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one … Whether the town highway superintendent is required to remove snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Temporary Assistance – Federal Funding and New York
… families and individuals through child care, tax credits and other services, but the largest portion is spent … lowincome families and individuals through child care tax credits and other services but the largest portion is spent …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceFederal Funding and New York – Federal Funding and New York
… and how it supports services in the State of New York …
https://www.osc.ny.gov/reports/budget/fed-funding-nyOpinion 91-40
… No. 86-61, supra ; see US Const, 14th Amd; 38 USC 2021; NY Const, art 1, §11). We based our conclusion on a 1977 … obligations for discriminatory treatment. October 4, 1991 John M. Hart, Jr., Esq., City Attorney City of Olean …
https://www.osc.ny.gov/legal-opinions/opinion-91-40