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Opinion 97-7
… which were directed by court order to be deposited into the court and trust fund and which have been held beyond … funds which were directed by court order to be deposited into the court and trust fund and that some of these funds … found in many court orders directing that moneys be paid into court, which provides that the moneys may be disbursed …
https://www.osc.ny.gov/legal-opinions/opinion-97-7CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… paid over 156 million claims totaling over $17.5 billion. In accordance with the Contract, CVS Caremark must implement … and referral of fraud and abuse than what is outlined in the Contract. According to CVS Caremark officials, the …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programOpinion 88-50
… in the opinion. MUNICIPAL FUNDS -- Capital Reserve Fund (use of moneys to fix dents and small holes, and clean and refinish the … a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … Whether a village may use moneys in a capital reserve fund to pay for work on a 15 …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 2006-1
… payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation … work covered by the payroll period has been performed. The certification provisions of section 120 may not be superseded … or employee having direct supervision of the claimant. The certification must be to the effect that the services …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1DiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… of relatives or another suitable person outside the foster care system, according to an audit released today by State … to act on our recommendations.” OCFS oversees the state’s child welfare system and is responsible for supervising and coordinating child welfare services, which are administered by 58 local …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansOpinion 2000-10
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … and State moneys were used for the construction of a pedestrian walkway. In the event the proceeds from the sale … the Transportation Law (§300 et seq.) with respect to the pedestrian walkway. Chapter 41 of the Laws of 1985 authorized …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10Unified Court System Bulletin No. UCS-277
… elected from the same judicial district. Effective Date(s) 04/04/2019 for Administration Pay Period 1C, paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-277-april-2019-salary-increase-judges-justices-and-new-york-cityComptroller DiNapoli Releases Municipal Audits
… bills for board approval, records disbursements (including payroll), signs the checks and accurately reconciles the bank …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsTown of Lockport – Asphalt Millings Inventory (2025M-55)
… the millings sales price to the current average market rate, the Town received significantly less revenue for …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55E&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by ED Children Center Inc on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualWayne Central School District – Financial Management (2012M-229)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2009, to April 30, 2012. Background … balance that was not needed to fund the budget, created fake encumbrances (by at least $3.1 million for the 2009-10 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Wellsville Central School District – Financial Management (2017M-159)
… estimates of revenues and appropriations to avoid levying property taxes at a level greater than needed and that …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… School contracts with a charter management organization (CMO) for overall financial management and bookkeeping … of understanding (MOU) in the School’s contract with the CMO. Without clear and concise contract language, the School … entered into a MOU whereby the School will annually pay a CMO nearly $700,000 for services and an additional $300,000 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mMaine-Endwell Central School District – Financial Condition (2013M-49)
… in the Towns of Maine, Nanticoke, Union, Newark Valley, and Owego, in Broome and Tioga Counties. The District is governed by the Board of … of this over-estimation, $7.4 million, was in salaries and benefits, which should be budgeted on established salary …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Shandaken – Payroll (2013M-201)
… Purpose of Audit The purpose of our audit was to assess the Town’s payroll process for the … January 1, 2012, to January 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population … Town of Shandaken Payroll 2013M201 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… processing for the period January 1, 2012 through June 30, 2013. Background The Town of Charleston is located in … processing for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Empire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… Empire's payments to Saratoga are generally based on standard fee schedules. However, Saratoga is entitled to … as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire's agreement with Saratoga, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januarySelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background … primary health benefits plan for NYSHIP. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Plan. Empire processes Plan claims for hospital …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… AMC. Empire’s payments to AMC are generally based on standard fee schedules. However, AMC is entitled to … as implants, drugs, and blood) that are not covered by the standard fee schedules. Per Empire’s agreement with AMC, the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Purpose To determine if BlueCross BlueShield’s (Empire’s) payments to Mary Imogene Bassett Hospital (Bassett) … Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating local … district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-through