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Tuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… Ensure that cash advances are approved by the appropriate District officials. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mTaconic Hills Central School District – Financial Management (2019M-155)
… - pdf] Audit Objective Determine whether the Board and District officials adopted realistic budgets to maintain fund … beneficial to taxpayers. … Determine whether the Board and District officials adopted realistic budgets to maintain fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Opinion 97-22
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … community colleges (see also 8[B] NYCRR §§604.1, 604.2). Among other things, the board of trustees of a community … preserve and improve such property ( id .; 8[B] NYCRR §604.2[5]). No lands, grounds, buildings, facilities or equipment …
https://www.osc.ny.gov/legal-opinions/opinion-97-22Ausable Valley Central School District - Claims Auditing (2018M-190)
… York State Education Law, Section 1724 (Education Law). District officials generally agreed with our recommendations … B includes our comment on an issue that was raised in the District’s response letter. … Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
Determine whether the Ravena-Coeymans-Selkirk Central School District’s (District) extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ravena-coeymans-selkirk-2020-169.pdfEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24_0.pdfEast Islip Union Free School District - Financial Condition Management (2020M-24)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-islip-2020-24.pdfUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… and retired State, participating local government, and school district employees and their dependents. The Empire Plan … by oversight authorities, including the Nassau County District Attorney (NCDA) and the New York State Department of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… to detect errors in preparation. … Pine Plains Central School District Internal Controls Over Select Financial Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectOpinion 2010-2
… opinion. PERSONAL PROPERTY -- Disposition of (procedures for selling unneeded vehicles by town water district) WATER … is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding … 1 is required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2South Glens Falls Central School District - Fund Balance (2018M-90)
Determine whether the District accurately reported fund balance and other related accounts, and whether fund balance was within the statutory limit.
https://www.osc.ny.gov/files/local-government/audits/pdf/south-glens-falls-90.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)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Temporary Holding Account Rebate … as “non-rebate-eligible.” As a result, CVS Health did not seek rebates from drug manufacturers on claims in the …
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
… employees, participating local government employees and school district employees and their dependents. NYSHIP includes …
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)
… CVS Health did not always invoice drug manufacturers for all rebates, collect all rebates from the manufacturers, or remit all rebate revenue to Civil Service. As a result, Civil …
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
… 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/2019/11/29/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
… 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/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… 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/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs