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East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-quogue-2019-78.pdfCoxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
Determine whether purchases were in accordance with Board policy and statutes and claims were for appropriate purposes and audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/coxsackie-athens.pdfNorth Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
Determine whether the central and student treasurers properly accounted for extra-classroom activity (ECA) fund collections and disbursements.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-colonie-2019-144.pdfTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
Determine whether all extra-classroom activity funds were deposited complete and in a timely manner, and whether all disbursements were properly supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/tuckahoe-229.pdfPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
Determine whether the Board provided adequate oversight of procurement and claim processing.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-16.pdfShelter Island Union Free School District - Fund Balance (2020M-23)
Determine whether the Board appropriately managed the District’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/shelter-island-2020-23.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… million active and retired State, local government, and school district employees and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… million active and retired State, local government, and school district employees and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… contracts with United HealthCare (United) to process and pay medical and surgical claims for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… revenue to Civil Service. Our initial audit report, issued on June 6, 2019, sought to determine if CVS Health invoiced … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… 1.2 million active and retired State, local government and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… items according to the terms of its contract with Long Island Health Network and, if not, whether Empire BlueCross … standard fee schedules. Under Empire’s contract with Long Island Health Network (LIHN), which covered ten hospitals on …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthCVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… drug program averaged almost $3.3 billion per year. In accordance with the contracts, CVS Caremark was required … December 2022, Civil Service received over $2 billion in Empire Plan commercial drug rebates (rebates exclusive of … of 10 manufacturers and 25 drugs, we identified $1,160,286 in rebates that is due to Civil Service from CVS Caremark. …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … Service contracts with UnitedHealthcare Insurance Company of New York (United) to administer the Medical/Surgical …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsDansville Central School District - Information Technology and Non-Instructional Employee Leave Benefits (2018M-169)
Determine whether ensured information technology (IT) assets were safeguarded and if District officials accurately maintained leave records.
https://www.osc.ny.gov/files/local-government/audits/pdf/dansville.pdfNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
Determine whether District officials properly managed and accounted for Niagara Power Coalition and Native American revenues.
https://www.osc.ny.gov/files/local-government/audits/pdf/niagara-wheatfield-2019-227.pdfMargaretville Central School District – Financial Management (2020M-46)
… - pdf ] Audit Objective Determine whether the Board and District officials effectively managed fund balance. Key … beneficial to taxpayers. … Determine whether the Board and District officials effectively managed fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46Schodack Central School District - Extra-Classroom Activities (2019M-85)
… ECA records to ensure compliance with the Regulations. 62 of the 69 collections reviewed lacked adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/schodack-central-school-district-extra-classroom-activities-2019m-85Opinion 97-21
… that bear on the issues discussed in the opinion. LIBRARIES -- Finances (filing of annual financial reports) … Duties (receipt of annual financial reports from public libraries) EDUCATION LAW, §263; GENERAL MUNICIPAL LAW, … of the Education Law does not operate to relieve public libraries from the requirement that annual financial reports …
https://www.osc.ny.gov/legal-opinions/opinion-97-21