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New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible. The audit … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Since 2014, … Civil Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… York City Housing Authority and the Health and Hospitals Corp. have become more dependent on the city. Both continue … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadVillage of Manlius – Financial Reports (2025M-89)
… are used to account for funds (deposits) received from developers and used to pay associated engineering and legal … the Village did not receive sufficient funds from project developers to cover the associated expenditures. The …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89DiNapoli: Local Sales Tax Collections Near Flat in January Compared to Last Year
… said. “With overall growth having moderated over the course of 2023, local officials should remain cautious in …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-local-sales-tax-collections-near-flat-january-compared-last-yearDiNapoli: Local Sales Tax Collections Up 1.5% in April Compared to Last Year
… in New York state increased by 1.5% in April compared to the same month in 2023, according to data released today by State … collections totaled $1.76 billion, up $26.1 million from the same time last year. “Growth in local sales tax … in New York state increased by 15 in April compared to the same month in 2023 according to data released today by …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-local-sales-tax-collections-15-april-compared-last-yearControls Over Equipment (2017-N-9) 90-Day Response
To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n9-response.pdfControls Over Equipment (2017-N-9)
To determine whether the New York City Health and Hospitals Corporation (H+H) has established adequate controls over equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17n9.pdfDiNapoli: Local Sales Tax Collections Up 1.6% in February Compared to Last Year
… Local sales tax collections in New York state increased by 16 in February compared to the same month in 2023 according …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-local-sales-tax-collections-16-february-compared-last-yearLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July … $53.3 million compared to the same time last year. “Local sales tax growth in July continued at a moderate pace, … County had the largest decline at 12.1%. These monthly sales tax collections are from the cash distributions made to …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… were also not proficient in ELA (English Language Arts) or math based on their performance on standardized state tests …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationPekin Fire Co. President Dipped Into Bell Jar
… Fire Company President Lawrence Amacher Jr. was arrested today for allegedly stealing $1,800 from the company’s bell jar collection for his personal use, and … Sanborn, in Niagara County, allegedly withdrew $1,800 from the company’s bell jar account and falsely submitted the …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarDiNapoli: Town of Cohocton Clerk Arrested for Stealing Public Funds
… Clerk Sandra Riley. She was charged with grand larceny in the third degree, a class D felony, and official … office uncovered the misappropriation of more than $36,000 in public funds. Riley confessed to DiNapoli’s staff and the … dog licenses, over a six-year period. Riley was arraigned in Village of Bath court and is due back on September 15. …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-town-cohocton-clerk-arrested-stealing-public-fundsDiNapoli: Springport Town Clerk Faces Criminal Charges
… trying to pad her hours," DiNapoli said. "Hopefully, her arrest will deter others from such corruption. My office … fund and thwart those who try to defraud the system." To date, DiNapoli’s investigation of retirement frauds has led …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesSullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to greater … report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Uncollected Penalties
… Outstanding accounts routinely have no collection activity for two years or more and are often eventually deemed … to eliminate extended periods of inactivity and provide for more periodic and progressive attempts to secure payment. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/uncollected-penaltiesDiNapoli Audit Highlights Need for Better Compliance with School Violence Reporting Law
… Act was passed by the state Legislature in 2000 to boost school safety and address violence in our public schools,” … extent to which the seventh school, Burgard Vocational High School in Buffalo, underreported because it used an … and reporting methodology. Findings include: East High School in Rochester reported 256 VADIR incidents, but …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audit-highlights-need-better-compliance-school-violence-reporting-lawOpinion 98-13
… of by town) -- Contracts (with museum registered by regents) LOCAL LAWS -- Fees (imposition of for visiting town … historical material); (contract with museum registered by regents) ARTS & CULTURAL AFFAIRS LAW, §§57.07, 61.05; … grant money for the support of a museum registered by the regents or may contract with the trustees of such a museum to …
https://www.osc.ny.gov/legal-opinions/opinion-98-13II.4 Overview – II. New York State Financial Accounting
… An important element of financial accounting and reporting is the operation and maintenance of an accounting system that … that the State budget be balanced on a cash basis, which is DOB’s primary focus in preparing and implementing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4-overviewState Police Bulletin No. SP-252
… of State Police of OSC’s automatic processing of the April 2023, April 2024, and April 2025 Retroactive 3.00% Salary Increase and provide … of State Police of OSCs automatic processing of the April 2023 April 2024 and April 2025 Retroactive 300 Salary Increase and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateAdministration of Tenant Complaints (2013-S-72), 90-Day Response
To determine whether New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a timely manner.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s72-response.pdf