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Medicaid Overpayments for Certain Medicare Part C Claims (Follow-Up)
… for Certain Medicare Part C Claims (Report 2013-S-35). Background Medicaid provides health care services to … Overpayments for Certain Medicare Part C Claims ( 2013-S-35 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-overpayments-certain-medicare-part-c-claims-followBinghamton City School District – Information Technology (2019M-147)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data … and disable those that are determined to be unnecessary. The Board does not have an adequate contract and separate … (SLA) for information technology (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … 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/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, 2014 through June 30, 2018. About the … Plan drug utilization in accordance with its contract with the Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceNew York State Comptroller DiNapoli and New York City Retirement Systems and Pension Funds Announce Appointment as Lead Plaintiffs in Wynn Resorts Shareholder Lawsuit
… May 10 by Nevada's Clark County District Court Judge Joe Hardy, Jr. The amended complaint , which DiNapoli and the …
https://www.osc.ny.gov/press/releases/2018/05/new-york-state-comptroller-dinapoli-and-new-york-city-retirement-systems-and-pension-funds-announceVillage of Nassau – Budgeting (2018M-3)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … 1, 2014 through September 30, 2017. Background The Village of Nassau is located in the Town of Nassau in Rensselaer … Village of Nassau Budgeting 2018M3 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/20/village-nassau-budgeting-2018m-3DiNapoli Finds State Needs to Do More to Address Nursing Home Pandemic Issues
… the internal control environment at DOH and the Executive Chamber and take steps to fix it. Status : Partially implemented. According to the Executive Chamber, it has required state agencies to develop … the flow of information. However, the Executive Chamber did not provide detailed information to support that …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-finds-state-needs-do-more-address-nursing-home-pandemic-issuesTown of Schaghticoke – Budgeting (2013M-239)
… $4.1 million. Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water … revenues to fund expenditures. As a result, unexpended surplus funds declined in the town-wide general fund, two …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Lyndon – Purchasing (2013M-149)
… April 26, 2013. Background The Town of Lyndon is located in Cattaraugus County and has 700 residents. The Town is … The Board did not adopt a procurement policy as required. In August 2011 the Board adopted a resolution stating that … Adopt and annually review a purchasing policy, in accordance with statutory requirements, to provide …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Town of Sherburne – Budgeting (2025M-3)
… budgets? Audit Period December 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to … funds, which are the general fund town-wide (TW), highway fund TW, general fund town-outside-village (TOV) and … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract … transactions requiring OSC approval, State agencies are required to submit the complete procurement record and all documentation necessary for OSC to complete its review, including, but not limited …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsVillage of Unadilla – Budgeting (2013M-143)
… source for Village operations. The Board will be faced with decisions of reducing expenditures or identifying …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Town of Cohocton – Procurement (2025M-13)
… [read complete report – pdf] Audit Objective Did Town of Cohocton (Town) officials make purchases in accordance … municipal purchases should be made in the best interest of the taxpayers. One of the best methods for helping ensure that goods and … Did Town of Cohocton Town officials make purchases in accordance with …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Town of Arietta – Budgeting (2016M-308)
… Board overestimated appropriations by more than $925,000 (33 percent) for the general fund and $820,000 (33 percent) for the highway fund. None of the appropriated …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308Divorce – Article 14 Benefits
… York State Court of Appeals has determined that retirement benefits are marital property and are subject to equitable distribution. Equitable … Death Benefit, the Cash Refund Contributions option and the Five and Ten Year Certain options. Survivor Benefit … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/divorceDivorce – Career Plan
… has ended. This division must be stated in the form of a Domestic Relations Order (DRO) if we are to pay a portion of your pension to …
https://www.osc.ny.gov/retirement/publications/1642/divorceFunctional MDS – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Functional MDS on its Consolidated Fiscal Reports … by SED that are based on the financial information reported on MDS’s annual CFRs. To qualify for reimbursement, … fiscal year ended June 30, 2011, we identified $794,219 in reported costs that do not comply with Manual requirements …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualHamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… of Hamburg Board. The Agency reported 48 active projects with payment in lieu of taxes (PILOT) agreements in 2014. Key … PILOTs are accurately billed and collected in accordance with authorized agreements. Verify that the employment data …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-and