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CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… had a Pharmacy Benefit Services Contract (Contract) with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer … million claims totaling over $17.5 billion. In accordance with the Contract, CVS Caremark must implement a … for identifying and referring fraud and abuse lies with Civil Service, not CVS Caremark. As a result, we found …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programControls Over Unclaimed Bottle Deposits
… may then return their empty beverage containers to a dealer or redemption center to get their deposit back. …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsMedicaid Program – Managed Care Payments to Unenrolled Providers
… (MCOs) establish provider networks by contracting with physicians, hospitals, and other providers to provide … in the state Medicaid program by January 1, 2018 (with the exception of certain provider types). Through the … about providers and service networks contracting with MCOs operating in New York. On a quarterly basis, MCOs …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … operate Coachman Family Center (Coachman) as a certified shelter for families with children. Coachman, with capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followState Comptroller DiNapoli Releases Municipal & School Audits
… City Hose Company, entered into an unauthorized contract with a private corporation and kept an unauthorized bank … ensure all goods and services were procured in compliance with state law, district policies or in the best interest of … market accounts. The treasurer did not provide the board with a detailed listing of all funds received and disbursed …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… the program making the Fund one of few state pension funds with an Emerging Manager Program in each of the major asset … ($200 million). “Pine Street is honored to partner with the New York State Common Retirement Fund to help … the country. Fund staff and investment partners meet with interested money managers to discuss the Fund’s …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsDiNapoli: State Pension Fund Value $206.9 Billion
… year that ended on March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject … “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the fiscal year, which ended with a volatile fourth quarter,” DiNapoli said. “Fortunately, …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionDiNapoli: Former President of Local Historical Society Pleads Guilty to Stealing Over $62K from Non-Profit
… of a fiberglass ox statue for the “Oxen of Orleans” Public Art Project. Ierlan purchased the ox with her own personal … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-former-president-local-historical-society-pleads-guilty-stealing-over-62k-non-profitOversight of Study Abroad Programs
… its own SAPs, including entering into agreements with foreign partner institutions that outline the terms for … OGA generally ensured campuses had agreements in place with the foreign institutions they partnered with and had documentation available to support the payments …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… city of Corning clerk Stephanie Burlew. She was charged with grand larceny in the third degree, a class D felony, for … department and District Attorney Baker for working closely with my staff to make sure this individual is held … of Corning officials after they identified irregularities with finance department collections. The audit is expected to …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsComptroller DiNapoli Releases School Audits
… for seven professional services or insurance contracts with payments totaling more than $119,000. In addition, there were no written agreements with three providers that stipulated the contract period, the … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-0United HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… made in our audit report, United HealthCare: Empire Plan Drug Rebate Revenue (2016-S-7). Background The New York … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The New …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followAlbion Central School District – Financial Management (2021M-200)
… or 47 percentage points. Key Recommendations Adopt budgets with realistic and reasonable estimates. Develop a plan for … in a manner that benefits District taxpayers. Consult with legal counsel regarding excess funds in the retirement … reserve fund. District officials generally agreed with our findings and recommendations and indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/albion-central-school-district-financial-management-2021m-200Town of Machias – Supervisor’s Financial Duties (2021M-98)
… and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller (OSC) in a timely … Prepare and file the annual financial report with OSC as required. Town officials generally agreed with our recommendations and indicated they are taking …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Pompey Hill Fire District – Financial Management (2021M-136)
… reserve fund policy. Ensure reserve expenditures comply with legal requirements. Ensure the AUD is filed with our office within 60 days after the close of the fiscal … audits are performed. District officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Village of Bemus Point – Clerk-Treasurer (2022M-38)
… - pdf] Audit Objective Determine whether the Village of Bemus Point (Village) Clerk-Treasurer properly deposited, … larceny and paid restitution to the Village. The Board of Trustees (Board) did not monitor the Clerk-Treasurer’s … a result, the Village was assessed penalties and interest of $18,100. Provide written financial reports to the Board or …
https://www.osc.ny.gov/local-government/audits/village/2022/07/22/village-bemus-point-clerk-treasurer-2022m-38Clinton-Essex-Warren-Washington Board of Cooperative Education Services – Employee Benefit Plan Forfeited Funds (2022M-31)
… returns all forfeited funds owed to BOCES. Consult with legal counsel with respect to the proper use of forfeited funds returned by the administrator. District officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/boces/2022/08/05/clinton-essex-warren-washington-board-cooperative-education-services-employeeLiberty Central School District – Information Technology (2022M-73)
… report – pdf] Audit Objective Determine whether the Liberty Central School District (District) Board of Education (Board) and District … Determine whether the Liberty Central School DistrictDistrict Board of Education Board and District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Village of Poquott – Justice Court Operations (2019M-214)
… or unissued. In addition, 41 tickets in the 2017 sequence with estimated fines and fees totaling approximately $5,900 … reconciliations (which are currently not being prepared) with documentation or reviewing receipts and reports. Ensure … issued and unissued tickets. Village officials disagreed with certain aspects of our findings, but indicated they have …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214