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CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… with six drug manufacturers and found that CVS Health did not always invoice drug manufacturers for all rebates, …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… covering 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription … January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug manufacturers for rebates and remit the rebate …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices … 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Monticello Central School District – Budgeting (2014M-97)
… Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97University Preparatory Charter School for Young Men - Payroll (2023M-123)
… Twelve employees received pay that was not consistent with their employment agreements, authorized pay rates or … Officials could not support they provided the Board with sufficient information for the Board to perform its … Recommendations Ensure employees are paid in accordance with employment agreements, approved salaries and pay rates …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/12/01/university-preparatory-charter-school-young-men-payroll-2023m-123Commack Public Library District – Selected Financial Operations (2015M-132)
… are not required to be competitively bid, in accordance with GML. The Board also did not ensure disbursements from … the Director’s discretionary fund were made in accordance with District bylaws. The Board appointed an independent … Recommendations Adopt a procurement policy in accordance with GML that gives District staff guidance when purchasing …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Berkshire – Town Clerk (2014M-230)
… form of payment for any moneys collected. The Clerk did not consistently report monthly financial activity to the Supervisor. The Clerk did not reconcile bank accounts with accounting records or … for all moneys received where no other form of receipt is available. Report all collected and disbursed moneys to the …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… were incomplete and inaccurate. The BOCES’ purchasing agent was unfamiliar with the requirements of, and did not … with BOCES’ asset policies. Conduct an annual physical inventory of capital assets. BOCES officials agreed with our …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCenter Moriches Union Free School District – Payroll (2024M-155)
… and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and 724 chaperone and sports … events totaling $14,190 due to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and for dates when there were no …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… reviewed properties with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, … Incorrectly calculated granted exemptions. Did not report the transfer of all property with exemptions to …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… reviewed properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. … Incorrectly calculated granted exemptions. Did not report the transfer of property with exemptions to the …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Hamlin Morton Walker Fire District – Pumper Truck Procurement (2023M-27)
… and good business practices. Key Findings The Board did not procure a $748,676 pumper truck in accordance with … prudent and economical manner. District officials could not support that the District sought competition, or, in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/hamlin-morton-walker-fire-district-pumper-truck-procurement-2023m-27Stockbridge Valley Central School District - Information Technology (2019M-13)
… information (PPSI). Key Findings Employees did not comply with the District’s acceptable use policy (AUP). District … Monitor employees’ computer use to ensure compliance with the AUP. Disable user accounts as soon as they are no longer needed. Provide employees with periodic IT security awareness training. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mXI.17 Protest Procedures – XI. Procurement and Contract Management
… Protest Procedure ("Protest Procedure"), found at Part 24 of Title 2 of the New York Codes, Rules and Regulations , … must be filed with: Bureau Director at bidprotests@osc.ny.gov or Bureau of Contracts New York State Office of the State Comptroller 110 State Street, 11th Floor Albany, NY 12236. Appeal of Public Contracting Entity Protest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi17-protest-proceduresState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: … to ensure that only qualified providers participate in the Medicaid program and prevent improper payments for … six eye care professionals who did not fully comply with the DOH’s Medicaid policies for provider enrollment and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0Opinion 99-5
… library system. You indicate that the school district is not currently served by a library and is contemplating a … library system under the contract would be made available from an annual appropriation by the school … authority to contract with cooperative library systems did not encompass the provision of library services by member …
https://www.osc.ny.gov/legal-opinions/opinion-99-5NY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… good hands with Sly at the helm.” A photo of McClearn is available. About the New York State Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… receive payment. If vendors are unable to receive or post State payments, it may delay payment crediting and Business … payment request will meet the processing needs of both New York State and the vendor. Section 6.Z - Processing Payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceState Comptroller DiNapoli Releases Audits
… (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, … established by SED. For the three fiscal years ended June 30, 2015, auditors identified $711,676 in reported costs that …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0DiNapoli: Erie Community College Audit Reveals Lax Oversight by Board
… at Erie Community College (ECC) gave more than $100,000 in raises and bonuses to senior officials without proper … P. DiNapoli. “Our auditors found a lax control environment in which significant decisions were made out of the view of … oversight role and address the deficiencies outlined in this audit.” DiNapoli’s auditors discovered during the …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-erie-community-college-audit-reveals-lax-oversight-board