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Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Medicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
… To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a … to enter into an NDRA with the Department of Health and Human Services in exchange for state Medicaid coverage of most of the manufacturer’s …
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementDiNapoli Urges Parents to Open a College Savings Account for Their Children
… 529 College Saving Program has helped New York residents pay for more than $230 million in college-related expenses in … and loved ones to take advantage of this opportunity and open an account today. Saving for college now can make a … make up the largest share of account owners, anyone can open a 529 account on behalf of a child. A Direct Plan …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenDiNapoli: Audit Recommends Improvements in Services for Survivors of Human Trafficking
… trauma,” DiNapoli said. “Programs exist to assist with shelter, medical and mental health care and legal … services offices and service providers by OTDA, along with better data collection, can help eliminate barriers to … fraud or coercion to make someone engage in commercial sex or other forms of forced labor. OTDA’s Response to Human …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-audit-recommends-improvements-services-survivors-human-traffickingDiNapoli: State Tax Collections Outperform Projections for State Fiscal Year 2024-25
… “However, policy decisions at the federal level, such as tariffs and federal aid cuts, are currently causing economic …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-tax-collections-outperform-projections-state-fiscal-year-2024-25DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… today announced that nine villages were designated in fiscal stress under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office evaluated all non-calendar year local governments that filed their financial reports in time to be scored and designated three villages in …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
To determine the extent of implementation of the eight recommendations included in our initial audit report UnitedHealthcare Insurance Company of New York Overpayments for PhysicianAdministered Drugs Report 2021S32
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (Follow-Up)
To assess the extent of implementation of the eight recommendations included in our initial audit report Medicaid Program Improper FeeforService Pharmacy Payments for Recipients With ThirdParty Health Insurance Report 2021S20
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/improper-fee-service-pharmacy-payments-recipients-third-party-health-insurance-followDiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… Program (BCP), according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit examined … cleanup program, the Inactive Hazardous Waste Disposal Site Program, or Superfund, which was created to address the …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program reimburses …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followOpinion 96-4
… RULE LAW, §10; VILLAGE LAW, §§1-102, 5-508, 5-520, 5-532: A contract for the sale of village real property may not … of the sale of certain village owned real property. You state that the village acquired the property in question … is well established, however, that a municipality may not do indirectly what it cannot do directly (see, e.g., Commco v …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Unified Court System Bulletin No. UCS-351
… stub or direct deposit advice. Undeliverable Checks When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-351-april-2025-unified-court-system-ucs-longevity-bonus-jloOversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health … routinely monitored once hired. Our audit scope included all currently employed direct hire nurses as of May 2, 2017 … and background screening documentation was not stored in a single, centralized location for ease of accessibility; some …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionContractors or Consultants – Membership and Enrollment
… The majority of people who work for and provide services to the State or … relationship exists. Sections 315.2 and 315.3 of regulations , which were effective on April 1, 2008, … is an employee rather than an independent contractor. Some of these factors include: The employer controls, supervises …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/contractors-or-consultantsServices to Workers Under the Worker Adjustment and Retraining Notification Act
… the Department that were dated January 2019 through April 2022. We also considered Department activities related to … the Department, through its Division of Employment and Workforce Solutions (DEWS), administers the State’s WARN Act … would have been entitled to. This liability can be reduced if the employer pays all applicable employees …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/services-workers-under-worker-adjustment-and-retraining-notification-actSUNY Bulletin No. SU-325
SUNY Bulletin No SU325
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesLoans: Applying and Repaying
… can also find your current loan balance on any existing loans and manage your loan payments. Sign in to your … Retirement Online account under “View Documents.” Multiple Loans vs. Refinanced Loans If you are applying for a loan and you already have an …
https://www.osc.ny.gov/retirement/members/loans-applying-and-repayingReport on Estimated Receipts and Disbursements - State Fiscal Years 2007-08 through 2009-10, November 2007
This report includes a forecast for disbursements for SFYs 2007-08 through 2009-10.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2007-10.pdfTax Levies and Tax Rates - Supplementary Information for 2003
Explanation of Tables for Tax Levies and Tax Rates for 2003
https://www.osc.ny.gov/files/local-government/data/pdf/suppinfo.pdfTax Levies and Tax Rates - Supplementary Information for 2004
Explanation of Tables for Tax Levies and Tax Rates for 2004
https://www.osc.ny.gov/files/local-government/data/pdf/narrative.pdf