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CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2019-S-51)
To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-51.pdfPreliminary Analysis of Governor’s Program Bill #6 Restructuring Of The Long Island Power Authority (LIPA) , June 2013
The Executive’s proposal could move toward increased private control over the provision of power on Long Island.
https://www.osc.ny.gov/files/reports/special-topics/pdf/preliminary-analysis-LIPA-2013.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50.pdfSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems (2014-S-24), 90-Day Response
To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue pr
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s24-response.pdfMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4)
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4.pdfCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-16s41.pdfSelected Aspects of Collection of Bridge and Tunnel Tolls and Fees (2016-S-64) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees, whether it has fully implemented the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s64-response.pdfOffice of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39)
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39.pdfDiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… many students in New York, but not enough is being done to make sure they are getting the information and support … the problem are available and prioritize mental health instruction and outreach among school districts so students … and, during the pandemic, gave school districts further instruction about the importance of checking on students’ …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsIndustrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … good business practices and, therefore, included as a part of our review. 1 Chapter 563 of the Laws of 2015. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1Barker Central School District – Payroll (2023M-19)
… (District) employee compensation payments were accurate, approved and supported. Key Findings Employee compensation payments were not always accurate, approved or supported. District officials did not ensure the pay rates were accurate or overtime was approved and supported. Therefore, payroll errors went …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… use. District officials did not periodically review web histories to determine whether any employee’s web browsing was inappropriate. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… who lives in Georgia. When he passed away at age 69, on Jan. 24, 2014, his daughter sought to conceal his death …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksOpinion 88-29
… contemplation of Article 18. We also note that the codes of ethics of the village and the IDA, if the IDA has …
https://www.osc.ny.gov/legal-opinions/opinion-88-29Riverhead Central School District – Financial Operations (2025M-64)
… Did the Riverhead Central School District District Board members Board receive complete and accurate financial …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Wayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… Key Findings For the fiscal year ended June 30, 2017, we identified $20,988 in ineligible costs that ARC Wayne … received for students without disabilities and $1,015 in staffing costs for services for students without disabilities … pertinent SED guidelines that relate to the deficiencies we cited. To ARC Wayne: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/wayne-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… approximately $2.7 million. These expenses were funded with revenues of approximately $3.4 million derived from … or irregularities, we identified control deficiencies with the School’s residence verification process. The School …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… to a retiring employee in recognition of long and faithful service. However, the values of these weekend trips …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221Project Tracking Systems and Economic Assistance Program Evaluations
… through the efficient use of loans, grants, tax credits, real estate development, marketing, and other forms of assistance. …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsNYS Comptroller DiNapoli: Beware Text Message Scam Targeting Retirees
… Investigation’s Internet Crime Complaint Center at www.ic3.gov or by calling the Albany FBI Field Office at 518-465-7551 … by filing a complaint online at [email protected].gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2021/05/nys-comptroller-dinapoli-beware-text-message-scam-targeting-retirees