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Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is … of cash disbursed from the District’s building reserve account. For example, the Board did not review or approve any … While the Treasurer maintained a file that contained the bank statements, vendor invoices and copies of disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264The Foreclosure Predicament Persists
While trends in both new foreclosure filings and the total number of pending foreclosure cases indicate that the problem is far from resolved, there are small s
Menands Union Free School District – Information Technology (2021M-78)
Determine if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/menands-2021-78.pdfReview of the Financial Plan of the City of New York, August 2021
Since March 2020, New York City has grappled with a catastrophic public health crisis along with multiple economic and social disruptions arising from the COVID-19 pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2022.pdfReview of the Financial Plan of the City of New York, February 2021
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2021.pdfReview of the Financial Plan of the City of New York, December 2020
The economic, social and budgetary fallout from the COVID-19 pandemic in New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2021.pdfReview of the Financial Plan of the City of New York - August 2020
The economic, social and budgetary fallout from the COVID-19 pandemic on New York City has been unprecedented, while the loss of life has been unimaginable.
https://www.osc.ny.gov/files/reports/osdc/pdf/rpt-2-2021.pdfOpinion 97-25
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (requirement that …
https://www.osc.ny.gov/legal-opinions/opinion-97-25CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
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/files/state-agencies/audits/pdf/sga-2019-16s41-response.pdfMedicaid Program - Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57), 90-Day Response
To determine if Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s57-response.pdfMedicaid Program - Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51), 90-Day Response
To determine if Medicaid reimbursement rates for group therapy services provided by Federally Qualified Health Centers were correctly applied
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s51-response.pdfMedicaid Program - Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (2012-S-35), 90-Day Response
To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed and the prescriptions he w
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s35-response.pdfMaintenance and Tuition Payments to The Lake Grove School and Mountain Lake Children’s Residence (2009-S-90), 90-Day Response
To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children’s Residence (Mountain Lake) to the State Education Departme
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-09s90-response.pdfCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (Follow-Up) (2021-F-15) 30-Day Response
To determine the extent of implementation of the eight recommendations included in our initial audit report, Efforts to Collect Tolls and Fees Using Images and Law Firms (Report 2017-S-70).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f15-response.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50) 90-Day Response
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50-response_0.pdfRequest for Retirement Allowance Data for Firefighters Paid Pursuant to Section 207-a of the General Municipal Law (PF6302)
To obtain information concerning the Accidental and Performance of Duty Disability Retirement Benefits as a basis to adjust the salary being paid to a firefighter pursuant to Section 207-a of the General Municipal Law, NYSLRS employers use form PF6302.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf6302.pdfState Agencies Bulletin No. 1213
… paid the maximum amount of Social Security for 2012 will only have a deduction for the Medicare tax deficiency in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1213-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 91-13*
… that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting indebtedness for purposes … Requiring Bidding (lease of public facility for use by a municipal corporation in performance of its governmental … created because of "the statutory provision that in no way can the city become indebted." ( id ., 36 NY2d at 618, 370 …
https://www.osc.ny.gov/legal-opinions/opinion-91-13New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… experienced less of a decline. Rockland County was the only county for which there was a statistically significant … so that poverty for this group was 12.2 percent in 2021, only 1.7 percentage points lower than for the whole State … so that poverty for this group was 12.2 percent in 2021, only 1.7 percentage points lower than for the whole State …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decade