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New York State Comptroller Thomas P. DiNapoli Statement on Governor's State of the State Proposals
… “Governor Cuomo put forth dozens of proposals to tackle big and small issues. His ambitious proposals hit … issues that we can address here in New York, in contrast to the gridlock we are witnessing in Washington. “The focus now turns to how the state will pay for these proposals and the …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-state-state-proposalsUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… in costs where special education funds were used to fund non-disabled education program costs. According to the …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… on several large chain pharmacies, such as CVS and Walgreens. Additionally, CVS Caremark did not perform on-site …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… York State of Health (NYSOH) as a new online marketplace for individuals to obtain health insurance coverage, including Medicaid. Individuals who apply for Medicaid are assigned a Client Identification Number … enrollments of deceased individuals and continued coverage for individuals who died after enrollment; multiple CINs …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… to students from the Tuition and Fees Refund bank account were appropriate and authorized. The audit scope … Central Office established a Tuition and Fees Refund bank account to reimburse students when the payments they make … covered by other sources, such as scholarships). The account is also used to issue book advance payments, enabling …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… and Mountain Lake to establish daily reimbursement rates for services provided to their respective residents. During … million in inappropriate and/or unsupported costs claimed for reimbursement by these facilities. Such costs included payments to the CEO and other Board members. In addition, we …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceMedicaid Program – Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program
… Congress created the Medicaid Drug Rebate Program in 1990. The program requires drug manufacturers to pay … Congress also created the 340B Drug Pricing Program in 1992. The 340B program requires drug manufacturers to … These errors, if left undetected, could have resulted in $10.7 million in uncollected rebates. In response to the …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-program-errors-identification-340b-providers-medicaid-drug-rebate-programUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… covered the expenses reported on CPN’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program … who are 3 to 5 years of age. CPN is reimbursed for these services through rates set by SED. The … that CPN reports to SED on its annual CFRs. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its … To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit covered expenses …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualRolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up)
… of implementation of the 12 recommendations included in our initial audit report, Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (Report 2020-S-50 ). About the … Road (LIRR) is one of the oldest commuter railroads still in operation today with a charter dating back to the 1830s. …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/rolling-stock-programs-department-selected-aspects-m9-rail-car-project-management-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its … To determine if CVS Health invoiced and remitted commercial …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 2012 through February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County … Village of Red Creek Board Oversight of the ClerkTreasurer and Water …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… 1, 2011 through August 15, 2014. Background The Buffalo City School District is located in the City of Buffalo, Erie County, and is governed by an elected … Buffalo City School District Oversight of Field Activities at the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… higher than during the same 12-month period the previous year and were the most in any September-August period on … addiction services for more than 680,000 New Yorkers each year. Residential programs, which serve some 8,000 New … were one to two years overdue for recertification, another 16 were two to three years overdue, five were more than three …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… the first six months of State Fiscal Year (SFY) 2024-25, $682.1 million higher than the state Division of the … estimates in the First Quarterly Update to the SFY 2024-25 Enacted Budget Financial Plan. On a year-over-year basis, … Report Related Report Report on the State Fiscal Year 2024-25 Enacted Budget Financial Plan …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearNew York State Health Insurance Program – CVS Caremark Payments Made Under the Incorrect Plan
… Medicare (Medicare-qualified) and their dependents, and a Commercial Plan for non-Medicare-qualified members and their … subsidies that are not available for claims paid under the Commercial Plan. Accordingly, ensuring that claims are … is required to ensure a smooth transition from the Commercial Plan to the Medicare Rx Plan for …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/new-york-state-health-insurance-program-cvs-caremark-payments-made-under-incorrect-planNew Yorkers in Need: The Housing Insecurity Crisis
For almost 3 million New Yorkers, housing costs constitute more than 30 percent of household income, the most commonly used threshold of affordability.
https://www.osc.ny.gov/files/reports/pdf/new-york-housing-insecurity.pdf