Search
Lyndonville Central School District – Financial Condition (2016M-143)
… condition and budgeting practices for the period July 1, 2012 through February 24, 2016. Background The Lyndonville … by more than $2.4 million (32 percent) since July 1, 2012. District officials appropriated reserves annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41 ). About the Program The New … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … of Drug Rebate Revenue Remitted to the Department of Civil Service Report 2016S41 …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/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)
… of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … of Drug Rebate Revenue Remitted to the Department of Civil Service Report 2018S50 …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow2018 Annual Audit
… to recover duplicate claims identified in the 2017 annual report to the Board. Continue to work with this Office …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditGermantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background The Germantown Central School District is located in Columbia County. The District is governed by a … Review all reserves and determine if the amounts reserved are necessary, reasonable and in compliance with statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230CUNY Bulletin No. CU-356
… B or C Adjunct Instructor Adjunct Lecturer Adjunct College Laboratory Technician Non-Teaching Adjunct I and II Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-356-certain-cuny-employees-eligible-new-york-state-healthCleveland Hill Union Free School District – Financial Condition (2013M-272)
… July 1, 2010 to August 12, 2013. Background The Cleveland Hill Union Free School District is located in the Town of … Cleveland Hill Union Free School District Financial Condition 2013M272 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Little Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Little Meadows is a New York City-based proprietary organization authorized …
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualDiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… Educational Services (BOCES) withheld millions of dollars in surplus funds that should have been refunded to local … P. DiNapoli. “Excessive amounts of money can sit unused or in unauthorized reserve funds because of flawed budget … to each district the cost allocated to that district in the past year’s budget, the actual expenditures associated …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsThe Ex-spouse’s Payments – Divorce and Your Benefits
… taxable. NYSLRS will mail a 1099-R form to the ex-spouse for taxable payments made during the prior calendar year. An …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsCVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 … prescription drug claims, as “non-rebate-eligible.” As a result, CVS Health did not seek rebates from drug … “non-rebate-eligible” designation from the account. As a result, we projected Civil Service would receive additional …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followNorth Greenbush Common School District – Budgeting (2016M-112)
… 20 students from kindergarten through first grade and then pays tuition for its students to attend one of four … surpluses totaling more than $900,000 in these three years and did not use any of the $500,000 appropriated fund balance … fund balance reductions should be made in a manner that benefits District residents. Such uses could include, but are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112DiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… It has embraced its role as a destination city and is home to historic buildings, a maritime museum, parks, art … and the proper infrastructure investments we will create jobs and improve economic growth,” Business Representative of … for its thorough economic and fiscal profile,” Hudson Valley Area Labor Federation President Sparrow Tobin said . …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingOverpayments for Medicare Part C Coinsurance Charges (Follow-Up)
… included in our initial audit report, Overpayments for Medicare Part C Coinsurance Charges (2011-S-33). Background Our initial … Plan. Many Medicaid recipients are also enrolled in Medicare Part C. Under Medicare Part C, managed care plans … included in our initial audit report Overpayments for Medicare Part C Coinsurance Charges …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/overpayments-medicare-part-c-coinsurance-charges-followComptroller DiNapoli Announces State Contract & Payment Actions
… and certain contracts for state public authorities. He regularly reports on state spending and contracts and … accounting of state payments to openbooknewyork.com. This is his first monthly notification on major contracts and …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-announces-state-contract-payment-actionsDiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government can raise in a single … and can be overridden. The CTL limits the total amount of real property taxes a local government can raise in a single … Because the CTL is a percentage of the five-year-average real property value, economic forces that affect real …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOpinion 95-4
… of funds by the county treasurer's office; cf . In Re Ellis , 176 Misc 887, 28 NYS2d 988). However, the initial …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Town of Marathon – Transparency of Fiscal Activities (S9-25-21)
… of Marathon (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with the Office of the State … of Marathon Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Opinion 90-48
… PUBLIC CONTRACTS -- Lowest Responsible Bidder (criteria and procedure for determining responsibility) SCHOOL DISTRICTS -- Transportation Contracts (criteria and procedure for determining "responsibility" of lowest … AD2d 440, 503 NYS2d 196; Matter of Zara Contracting Co. v Cohen , 23 AD2d 718, 257 NYS2d 118; NYS Asphalt Pavement …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as the village's fiscal agent, is required to pay to the State Comptroller unclaimed moneys representing the principal … for the redemption of bonds issued by the village. You state that 35 serial bonds, issued in bearer form by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-10