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Medicaid Program – Optimizing Medicaid Drug Rebates
… (Department) is maximizing revenues from Medicaid drug rebates. The audit covered the period April 1, 2010 to … of the Medicaid prescription drug costs by requesting rebates from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover medications dispensed to enrollees of …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesSecurity Delivery Instructions
… description (issue name) ○ CUSIP number ○ ISIN (only for foreign transactions) ○ Number of shares ○ Delivering … such as DTC Free Delivery, DRS or DWAC may be authorized by OUF and/or Kelmar. Email [email protected] … should be reported and maintained in the organization’s house account. Review accounts annually to determine if any …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsAutomated Phone Service
… Below is a list of the phone menu options available to NYSLRS retirees. Many of the … correspond to the numbers you will need to press on your phone for information. In most cases, if you are a retiree or … and general retirement information quickly and easily by phone with the NYSLRS automated phone service …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceDiNapoli Calls on Aetna to Disclose Corporate Political Spending
… Comptroller Thomas P. DiNapoli today urged Aetna Inc. to report the corporate funds it spends on political … fully disclose its political spending will be subject to a shareholders’ vote on Friday, May 15 at the Fortune 500 … on corporate political spending,” DiNapoli said. “We need to know whether Aetna is using our investment in ways that …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-calls-aetna-disclose-corporate-political-spendingMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
To determine whether the Department of Health Department took sufficient steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… recommendations included in our initial audit report, Adult Career and Continuing Education Services – Vocational Rehabilitation Supported … pandemic. The State Education Department’s (Department) Adult Career and Continuing Education Services – Vocational … three recommendations included in our initial audit report Adult Career and Continuing Education Services Vocational …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedComptroller DiNapoli Releases State Audits
… café, which is part of a training program for residents to learn to operate a small business, are commingled with advance account funds prior to transfer to the state treasury. In addition, the same … café which is part of a training program for residents to learn to operate a small business are commingled with …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-auditsBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and … To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-239
… annual salary, but it is considered pensionable earnings. Tax Information The UCS Judicial Longevity Bonus (JLO) … gross and is subject to all employment taxes and income tax. The income taxes will be calculated using the … regarding withholding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-239-april-2017-state-new-york-unified-court-system-ucs-longevityState Comptroller DiNapoli Releases Municipal & School Audits
… policies were followed. Ten checks totaling $249,004, had only the treasurer’s signature. One check for $4,267 payable … unreasonable. In addition, the village fully implemented only one of the seven recommendations from OSC’s January 2025 …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1About the Academy
… Comptroller DiNapoli launched The Academy for New York State's Local Officials – an innovative and … that our staff closely tracks emerging issues affecting New York’s municipalities and school districts. This ensures … in providing training to all levels of local government in New York State. A 26-year Retired Combat Veteran of the US …
https://www.osc.ny.gov/local-government/academy/about-academyCity of Olean – Budget Review (B1-14-1)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial … $83,000 in revenue. Key Findings The Executive Committee did not establish policies and procedures for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialWestmoreland Central School District – Financial Condition (2014M-283)
… of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County and has approximately 950 students and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/westmoreland-central-school-district-financial-condition-2014m-283Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… it, and District officials will have to identify other revenue sources to fund future budgets. The Board has not adopted a … taken, if necessary, to identify the use of other funding sources for District operations if these moneys are no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Sherburne-Earlville Central School District – Financial Management (2024M-61)
… officials are not presenting the District’s spending plan in a transparent and meaningful manner to taxpayers. In addition, the Board did not adopt a reserve policy to … not use reserve balances to pay related expenditures in three of the District’s seven reserves. Recommendations The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61Lewis County – Purchase Cards (2024M-41)
… card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly … approved and supported and did not follow County policies. For example: Although prior approval is required by the …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41Town of Windsor – Financial Management (2025M-24)
… Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial plan. Key … balance or develop a written multiyear financial plan. In addition, the Board’s preliminary budgets also did not … town-outside-village (TOV) and highway fund TOV, the three main operating funds, during the four-year audit period. As a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. We found that the … and an unexpended surplus fund balance of $384,362. To meet short-term cash flow needs, the District borrowed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Lyncourt Union Free School District – Financial Condition (2016M-62)
… The Lyncourt Union Free School District is located in the Town of Salina, Onondaga County. The District, which … three-year period that appropriated a total of $810,000 in fund balance to finance District operations, but none of … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lyncourt-union-free-school-district-financial-condition-2016m-62