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CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over … and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. Key … all the Empire Plan’s rebate-eligible drug utilization is invoiced, collected from the drug manufacturers, and …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilCity of Newburgh – Budget Review (B6-14-25)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt … $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local Finance …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25City of Yonkers – Budget Review (B6-15-15)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are … totaling $45 million to liquidate the current deficits in the City School District’s general fund as of June 30, … Revenue estimates for metered water sales, sewer rents, mortgage tax and income tax may not be achievable. The …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Newburgh – Budget Review (B6-15-24)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Suffern – Budget Review (B8-15-13)
… in the water fund and $1.7 million in the sewer fund. Projected financial results for the water fund for 2014-15 … could eventually eliminate the water fund’s deficit. Projected financial results for the sewer fund for 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Village of Ilion – Information Technology (2015M-34)
… through October 31, 2014. Background The Village of Ilion is located in the Towns of German Flatts and Frankfort, … and has a population of approximately 8,000. The Village is governed by an elected five-member Board of Trustees. … law requiring notification of affected parties when there is a security breach relating to private information. The …
https://www.osc.ny.gov/local-government/audits/village/2015/07/31/village-ilion-information-technology-2015m-34Village of Endicott – Budget Review (B4-15-11)
… and planned to raise water and sewer rates to make up the difference. The Village’s tentative budget exceeds the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/13/village-endicott-budget-review-b4-15-11Village of Endicott – Budget Review (B4-14-7)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2014/04/11/village-endicott-budget-review-b4-14-7Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period … Key Findings The Justices did not require the clerk to perform monthly bank reconciliations or accountabilities … The Justices did not routinely submit monthly reports to OSC’s Justice Court Fund (JCF) and did not remit more than …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Town of Benson – Financial Condition (2013M-77)
… through December 31, 2012. Background The Town of Benson is located in Hamilton County and has a population of approximately 190 people. The Town is governed by a Town Board which consists of four elected … and $222,402 for the highway fund. Key Finding The Board is not able to routinely monitor actual revenues and …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77Town of Eden - Real Property Tax Exemptions (2018M-231)
… We reviewed 58 out of 765 agricultural, veteran and senior citizen exemptions, totaling $2.9 million, on …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-eden-real-property-tax-exemptions-2018m-231Livonia Central School District – Conflict of Interest (2024M-89)
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The District lacked a formal procedure for identifying and reporting potential conflicts of interest …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89Division of Housing and Community Renewal Bulletin No. DH-101
… wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who … represented by a union may be covered if Paid Family Leave is collectively bargained. The New York State Department of … of Labor, the 2019 statewide average weekly wage is $1,357.44. Based on this 2019 average weekly wage amount, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentDivision of Housing and Community Renewal Bulletin No. DH-12
… Purpose To define Increment Codes and Anniversary Dates and to explain … To define Increment Codes and Anniversary Dates and to explain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs and revenues reported by … the Center provides preschool special education services to children with disabilities who are between three and five … information, including costs, that the Center reports to SED on its annual CFRs. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Williamsburg …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costTemporary Assistance – Federal Funding and New York
… is limited to 60 months for any adult. In February 2026, 192,500 people received federally funded Temporary … for Needy Families Recipients, January 2015 – January 2026 Figure 1 Data Table Month/Year Recipients January-2015 … November-2025 199,985 December-2025 197,665 January-2026 194,028 Note: Temporary Assistance includes Family …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are three and four years of age. Mary Cariola is reimbursed for these services through … included: $10,063 in personal service costs consisting of $9,025 in non-reimbursable compensation not supported by … $2,681 in other than personal service costs, consisting of $2,604 in non-allowable agency administration costs and …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualOversight of Language Access Services
… of 1969, is the nation’s largest municipal public health care system. H+H includes 11 acute care hospitals, five post-acute/long-term care centers, and … health care services to all New Yorkers regardless of income, gender identity, where they come from, what languages …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-services