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CVS Health – Temporary Holding Account Rebate Revenue
… to the State Department of Civil Service all commercial drug rebate revenue attributable to eligible prescription drug claims maintained in CVS Health’s temporary holding … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueOpinion 97-7
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- Money (court and trust funds) … and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, §§600, 1404: Moneys held by a county …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Fiscal Stress Monitoring: System Enhancements for School Districts
The following tables summarize enhancements to the Fiscal Stress Monitoring System for School Districts.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/system-enhancements-schools.pdfDiNapoli: Florida Man Sentenced to Pay Full Restitution for His Theft of Nearly $80,000 in His Deceased Father's NYS Pension Payments
… announced the son of a state pensioner from Long Island was sentenced to five years’ probation and ordered to pay … the New York State pension system by taking money that was never his," Donnelly said. "Our retirement system is … deposited into the account from 2019 to 2022. Gaines Jr. was not an account holder on his father’s checking account. …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-florida-man-sentenced-pay-full-restitution-his-theft-nearly-80000-his-deceased-fathers-nys2021 Average Estimated Costs For County And Town Special Improvement Districts
The Comptroller’s approval is required if debt is proposed to be issued by a town or county and the “cost of the district or extension” to “typical property” or, if different, “typical one or two family home” as stated in the notice of hearing, is above the average est. cost thresholds listed below.
https://www.osc.ny.gov/files/local-government/required-reporting/2021/pdf/2021-average-estimated-costs-for-county-and-town-special-improvement-districts.pdfSelected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdfDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… Thomas P. DiNapoli and Attorney General Eric Schneiderman today announced the arrest of Department of Health (DOH) … 2013. As a result of the criminal probe, DiNapoli’s office today rejected a $133,860 contract extension with AAP-II for … Thomas P DiNapoli and Attorney General Eric Schneiderman today announced the arrest of Department of Health DOH …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … Service), is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million … The New York State Health Insurance Program administered by the State Department …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programTown of Manchester - Board Oversight and Information Technology (2018M-39)
… Board: Provided adequate oversight of the Town’s budgeting and financial operations to ensure that resources were used … the financial condition of the town-wide (TW) general fund and central water district. Interfund services were not properly tracked and billed back to the appropriate fund, resulting in …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-manchester-board-oversight-and-information-technology-2018m-39SUNY Bulletin No. SU-123
… alien students who receive scholarships Background A scholarship is an amount given to an individual for study, … Internal Revenue Code Section 117, payment of a qualified scholarship to a nonresident alien is not reportable and is not subject to Federal income tax withholding. A scholarship is considered a qualified tax exempt scholarship …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-123-payment-and-reporting-suny-nonresident-alien-scholarshipsCity of Poughkeepsie – Budget Review (B6-17-1)
… in unsupported allocations to other City departments for overhead services. The City complied with the law by adopting … City officials should not include appropriations for overhead services to other City departments without adequate …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Lyndon Fire District – Disbursements (2022M-132)
… Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to … purposes. However, the Board could improve oversight of and internal controls over disbursements. The Board: Did … Could not explain what specific procedures its reviews of financial reports included. Because the Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Town of Humphrey – Financial Management (2013M-116)
… Cattaraugus County and has a population of approximately 700 residents. The elected five-member Town Board is …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
New York’s school districts are responsible for one of the most important functions of government – educating children from kindergarten through 12th grade.
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables.xlsxVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… $94,562 and inappropriate and unauthorized payroll payments totaling $341,992 (see Village of Addison – Payroll … the former Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfOpinion 2000-7
… officer and stockholder of company contracting with fire district) -- Maintenance Contracts (fire commissioner who is … A member of the board of fire commissioners of a fire district located within a county having a population of more … for snow plowing and lawn maintenance between the fire district and the corporation, even if the fire district …
https://www.osc.ny.gov/legal-opinions/opinion-2000-7Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) … Determine whether the Village of Hoosick Falls Village Board of Trustees Board Conducted an …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Member E-News Archive — 2023
… System news. December 2023 Help Us Go Green and Get Your 1099-R and Annual Statement Faster Check Retirement … Online for a Pension or Mortgage Verification Letter How School Employees Earn NYSLRS Service Credit Retirees Can Use Retirement Online to View Pension Pay Stubs …
https://www.osc.ny.gov/retirement/publications/member-e-news-archive-2023