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Niagara Falls Water Board – Financial Management (2015M-141)
… finances in accordance with the governing agreements and New York State Public Authorities Law for the period January 1, 2013 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/18/niagara-falls-water-board-financial-management-2015m-141Clifton Park Water Authority – Water Charges (2015M-247)
… audit was to review the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. Background The Clifton Park Water Authority is an independent public benefit corporation … Clifton Park Water Authority Water Charges 2015M247 …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Federal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal … assistance to New Yorkers include the Low Income Home Energy Assistance Program and meals for school children. … Fund Grants $155,520 $316,063 $430,461 Low Income Home Energy Assistance $381,233 $558,919 $411,980 IIJA Bridge …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsDiNapoli Releases October State Cash Report
… Year-to-date state tax collections of $38.4 billion were $14.4 million lower … remains strong from higher than initially projected tax collections and billions in extraordinary settlement … previous year, primarily because of settlement revenues. Tax collections through the first seven months declined 0.6 …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-october-state-cash-reportOpinion 2003-4
… and Expenditures (holiday decorations for public roads) -- Powers and Duties (authority to purchase holiday decorations for public roads) RATIFICATION -- Claims (purchase by fire district of … welfare" of the jurisdiction (Town Law §64[14[a]; see also County Law §224[14]; General City Law §13?b; General …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Use, Collection, and Reporting of Infection Control Data
… day. The COVID-19 pandemic-related HERDS survey is the only one the Department has continuously issued daily since … of COVID-19 deaths in nursing homes (e.g., reporting only resident deaths that occurred at the nursing home vs. …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataReview of the Enacted Budget: State Fiscal Year 2021-22
… packages in response to the COVID-19 pandemic, with the most recent, the American Rescue Plan, providing $12.6 … important stabilizing force to the Budget, staving off the most devastating cuts to vital services. Figure 4 details the most significant aid categories, including Education ($7.1 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Opinion 99-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES - Imposition of … Concerning the authority for the town to distribute copies of the …
https://www.osc.ny.gov/legal-opinions/opinion-99-8City of Yonkers - Budget Review (B21-6-7)
… for income tax surcharge, city and state mortgage tax, sales and use tax and sales and use tax-education, parks, real estate transfer tax, sewer rents and metered water sales that …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Opinion 2000-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Interest in Contract (county health … provides home health services to the county has a conflict of interest …
https://www.osc.ny.gov/legal-opinions/opinion-2000-8Opinion 2008-2
… proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. If the contract was entered … proprietor, under which the board member picks up road salt and delivers the salt to a town storage facility. You … a contract under which the members business delivers road salt to the town …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… its budget and for localities through traditional lottery games, video lottery terminals (VLTs), racetrack wagering, casinos, … and other authorized activities. Traditional lottery games remain the dominant contributor to gaming revenues, …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… of claims were paid even though they did not have a proper NPI to ensure the ordering, prescribing, referring, or … clinic and professional claims without an appropriate NPI. For example, some claims contained NPIs of providers who … in Medicaid, while other claims did not contain an NPI at all. Auditors also found $57.3 million in payments for …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionMedicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14) 30-Day Response
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14-response.pdfIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under … The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. Civil Service … CVS Caremark to administer the prescription drug program for the Empire Plan. This program includes a Commercial Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Baldwinsville Public Library , City of Lockport , the Town of Saranac and West … spent appropriately and effectively.” Baldwinsville Public Library – Private Funds and Employee Leave Accruals (Onondaga … Department or the Office of State Comptroller. Also, library officials have not established procedures to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-0Opinion 89-1
… This opinion represents the views of the Office of the State Comptroller at the time it was … to the extent inconsistent. You ask whether a town may pay to the surviving spouse of a deceased town highway … of absence to its officers or employees with or without pay and adopt rules and regulations in relation thereto. …
https://www.osc.ny.gov/legal-opinions/opinion-89-1The Retail Sector in New York City: Recent Trends and the Impact of COVID-19
… Recent Trends and the Impact of COVID-19 December 2020 PDF Version Highlights … citywide, and contributed $55 billion in taxable sales to the City’s economy. Taxable sales in retail trade declined by … The COVID19 pandemic has affected the retail trade sector …
https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19State Agencies Bulletin No. 2380
… amount is used for reporting and tax withholding purposes only and does not increase the employees’ compensation. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2380-certification-licensure-and-exam-fee-reimbursement-clefr-2025Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11