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Oversight of the Early Intervention Program (Follow-Up) (2024-F-3) 30-Day Response
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f3-response.pdfImproper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) 30-Day Response
To determine the extent of implementation of the three recommendations contained in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f9-response.pdfUnclaimed Property Relating to Brokers and Dealers
If the broker or dealer is incorporated in New York State, overpayment amounts and securities held for unknown owners are also subject to the statute.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/brokers-dealers.pdfOffice of Addiction Services and Supports: Oversight of Contract Expenditures of Palladia, Inc. (Follow-Up) (2024-F-29)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Contract Expenditures of Palladia, Inc. (Report 2020-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f29.pdfWindows Domain Administration and Management (Follow-Up) (2024-F-12) 30-Day Response
To determine the extent of implementation of the six confidential recommendations included in our initial audit report, Windows Domain Administration and Management (Report 2022-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f12-response.pdfAnnual Report on Local Governments for Fiscal Year End 2023
This report provides a summary analysis of the financial state of the local governments outside of New York City for local fiscal years ending in 2023.
https://www.osc.ny.gov/files/local-government/publications/pdf/fye2023-annualreport.pdfManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up) (2024-F-16)
To assess the extent of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f16.pdfDiNapoli Announces State Contract and Payment Actions for September 2016
… today his office approved 1,685 contracts valued at $2.75 billion and approved nearly 1.7 million payments worth … $330 million and nearly 1,400 payments valued at nearly $4.2 million due to fraud, waste or other improprieties. … These independent audits also help ensure payments are free from fraud, waste and improprieties. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-announces-state-contract-and-payment-actions-september-2016CVS Health – Accuracy of 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/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
To determine the extent of implementation of the three recommendations included in our initial audit report Registration and Enforcement of Automotive Service Sales and Salvage Facilities 2016S71
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… oversaw and monitored efforts by Nursing Homes, Adult Care Facilities (ACFs), and Home Health Care (HHC) …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Reducing Medicaid Costs for … disease (ESRD) who were eligible for, but not enrolled in Medicare. Medicaid recipients with ESRD may be eligible … certain conditions. When Medicaid recipients are enrolled in Medicare, Medicare becomes the primary insurer (payer) and …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Universal Pre-Kindergarten … to be safe and suitable for children and maintained in a state of good repair and sanitation. Our initial audit … were complying with health and safety requirements. In addition, we found a wide disparity in the way UPK …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up)
… the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid … care needs. Following enactment of the Affordable Care Act in 2010, the State developed the New York State of Health … had adequate controls to ensure accurate enrollments in the Medicaid program and to determine whether improper …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/appropriateness-medicaid-eligibility-determined-new-york-state-health-system-followDiNapoli Announces State Contract & Payment Actions for November 2014
… contracts valued at $2.1 billion and approved nearly 1.2 million payments worth nearly $8.9 billion in November. His … financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … outside counsel services. $177,000 to Hogan Lovells for defense work in sexual harassment litigation. $59,000 to …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-announces-state-contract-payment-actions-november-2014Opinion 93-18
… the opinion. FIRE COMPANY -- Powers and Duties (authority to require referendum on establishment of service award … VOLUNTEER FIREFIGHTERS -- Service Award Program (authority to require referendum on establishment of program) GENERAL … MUNICIPAL LAW, §216(2): A town board is not required to conduct a mandatory referendum on a proposal to establish …
https://www.osc.ny.gov/legal-opinions/opinion-93-18Opinion 98-12
… This opinion represents the views of the Office of the State … all funds raised or collected by the authorities in a city for school purposes or to be used by the board of education … and shall be credited to the board of education. The funds so received into such treasury shall be kept separate and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12Opinion 92-40
… of users, subject to equal protection guarantees (see NY Const, art 1, §11; AA & M Carting v Town of Hempstead , … by a municipality without express statutory authority (see NY Const., art XVI, §1; Sonmax, Inc. v City of New York , 43 … §94, which authorizes municipalities operating certain public utilities to earn "a fair return on the value of the …
https://www.osc.ny.gov/legal-opinions/opinion-92-40