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United HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the … drug manufacturers. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesState Contract and Payment Actions in April
… In April, the Office of the State Comptroller approved 1,190 contracts for state … more than 4.2 million payments worth nearly $12 billion. The Office rejected 100 contracts and related transactions … In April the Office of the State Comptroller approved 1190 contracts …
https://www.osc.ny.gov/press/releases/2022/05/state-contract-and-payment-actions-aprilTown of Wawayanda – Financial Operations (2024M-160)
… and the Board-appointed budget officer. The Supervisor is responsible for ensuring that day-to-day financial … and/or capital investments. The Board did not request and is not receiving up-to-date financial reports or a detailed … information necessary to make informed decisions. The Town is using accounting codes other than those prescribed by the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160IX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … automatically based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Jr. allegedly used more than $50,000 of the funds to pay his personal credit card, most of which funded his private HVAC business, Amazon purchases and payments to Verizon Wireless. He also … personal account, which he then used to withdraw cash and pay for personal expenses. Gaylor Jr. is due back in court on …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317XIII.4.E Overnight Per Diem Rates – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW New York State reimburses employees for overnight lodging and meals … within the continental US (CONUS) and by the Department of State for travel outside the continental US (OCONUS). By … United States are updated frequently and New York State business travel to these locations is infrequent, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4e-overnight-diem-ratesCost-Saving Ideas: Reviewing Your Revenue Collection Process
… your local government's receipt collection system may get revenue into its bank account more quickly. Start by … revenue collection alternatives, using measures such as: How long does it take to process a tax or fee payment? How many total collections …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-reviewing-your-revenue-collection-processDiNapoli Releases Municipal Audits
… operations. The board improperly assigned the duties of the district treasurer to an independent contractor. … made available for public review in a timely manner. Town of Saugerties – Claims Auditing (Ulster County) The board did … whether the town received this purchase due to the lack of supporting documentation. Also, the supervisor used a town …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… New York State Comptroller Thomas P. DiNapoli, Tompkins County District Attorney Matthew Van … benefit,” New York State Police Superintendent Steven G. James said. “Financial crimes, or any crime, will not be … Retirement System (NYSLRS). From August 2020 to June 2022, 23 pension payments totaling $69,481.63 were made into the …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsNYSLRS Announces Employer Contribution Rates for 2024-25
… employer contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year … of payroll for the Employees’ Retirement System (ERS) and from 27.8% to 31.2% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Examination of Pitts Management Associates (PMA)
… CM00939 and TQ00002. The objective of our examination was to determine whether PMA’s implementation of the RAP achieved … At that time, the contract and the extension were subject to approval by the Office of the State Comptroller (OSC). Prior to Downstate extending contract CM00939 to December 2013, …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaState Agencies Bulletin No. 1901
… inherent danger by virtue of unavoidable proximity to live vehicular traffic within the highway Rights-of-Way are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1901-2021-special-assignment-duty-pay-calendar-year-2020Statistical and Information
… fire district and joint activity in the State. This data is comparable to the data that appears on the Open Book …
https://www.osc.ny.gov/local-government/publications/statistical-and-informationAccounts Payable Advisory No. 15
… head or authorizing designee approving those individuals. For more information on Voucher Authorizers, see the Guide to … Chapter XII, Section 4.B - Certification of Vouchers . For instructions on how to designate someone as a Voucher …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/15-voucher-authorizersTravel Advisory No. 5
… are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseEmployer E-News Archive — 2026
… information, subscribe to E-News for Members & Retirees . March 2026 Important: Submit Your March Report by 4/7 View and Update Tier 6 Member Contribution Rates Schools and BOCES: Report …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026DiNapoli Announces Latest Fiscal Stress Scores
… in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each category … with non-calendar fiscal years were designated in stress. School district scores are released in January. For FYE 2024, … fiscal stress in FYE 2024 also received a designation in 2023. This includes the cities of Albany, Little Falls, and …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresNiskayuna Central School District – Financial Condition (2012M-218)
… audit was to examine the District’s financial condition for the period July 1, 2010, to March 31, 2012. Background … seven elected members. The District’s expenditures for the 2011-12 fiscal year were approximately $73.7 million. … in the 2011-12 fiscal year. The District’s latest annual report shows the deficit was eliminated as of June 30, 2012. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Agencies Bulletin No. 1946
… Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … Email requests should indicate " Agency Return Address " in the Subject line, the five (5) digit Department ID , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-tax