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United HealthCare – Empire Plan Drug Rebates
… program between January 1, 2008 and December 31, 2013. In accordance with the contract, United is required to … and collection of rebates offered by drug manufacturers. In 2012, Express Scripts Holding Company (Express Scripts) … 31, 2013, United credited the Department for $139 million in revenue derived from agreements with the five drug …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesOpinion 91-13*
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Leases (as constituting … of public facility for use by a municipal corporation in performance of its governmental functions from … of public facility for use by a municipal corporation in performance of its governmental functions) COUNTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-91-13Opinion 2000-11
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Removal (of … of deputy or within five days after a vacancy occurs in the office of deputy, the town board shall have power to … deputy town superintendent of highways (emphasis added). In 1978 Opns St Comp No. 78-388, unreported, we expressed the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-11Fire District Information
… to make that as easy as possible: Online Services portal: Download the AFR User Manual [pdf] , or view the interactive … 8-4) or email [email protected] . Accounting and filing: Download the Fire District Accounting and Reporting Manual …
https://www.osc.ny.gov/local-government/resources/fire-district-informationDiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… Alexander McDougall for allegedly stealing over $200,000 in county funds. “Alexander McDougall abused his position to … said: “This defendant is accused of using his position in the Clerk’s Office to steal money from the residents of Erie County. In addition to uncovering this brazen theft, I want to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countyXIII.10 Overview – XIII. Employee Expense Reimbursement
… may have (i) received a duplicate payment, (ii) been paid in error, (iii) received an amount greater than they were … travel card than he or she was entitled to receive in reimbursement on the employee expense report. When an … the employee may use the Due to State Offset functionality in SFS or submit a personal check to the Agency to refund the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewApplying for Benefits – Special 20- and 25-Year Plans
… application with the Office of the State Comptroller in a timely manner (filing deadlines are provided along with … be submitted electronically through Retirement Online , or in the case of a paper application, received by our Albany … and complete any filing requirements. Please include your name, NYSLRS ID and phone number on your document. Disability …
https://www.osc.ny.gov/retirement/publications/1517/applying-benefitsDiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… was made jointly with United States Attorney for the Eastern District of New York Breon Peace; Assistant … U.S. Department of Education Office of Inspector General’s Eastern Regional Office; Special Agent-in-Charge Thomas …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeOpinion 88-33
… lateral sewer, drain or water main described in any map or plan which shall have accompanied the petition or resolution … on its own motion (Town Law, §§202-d, 209-h; 1968 Opns St Comp No. 68-923, p 861). Therefore, since it was always … a practical matter, however, we note that, where a town is required to seek the approval of this Office under both the …
https://www.osc.ny.gov/legal-opinions/opinion-88-33DiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… over $92,000 from the Department over a seven-year period, New York State Comptroller Thomas P. DiNapoli and the New York State Police announced today. “Ms. Simchik allegedly … to combat fraud and protect public money. I thank the New York State Police for partnering with my office to hold …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… 63, a resident of Tamarac, Florida, with Grand Larceny in the Second Degree, a Class C felony. Kanas is charged in Albany County Court with stealing over $148,000 in pension payments from the New York State and Local … of an indictment charging Renee Kanas with Grand Larceny in the Second Degree a Class C felony …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… one school with approximately 575 students, is governed by an elected five-member Board of Education. Budgeted … amounts to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mVillage of South Glens Falls – Financial Condition and Budgeting Practices (2014M-102)
… Background The Village of South Glens Falls is located in Saratoga County, has a population of approximately 3,500 … operating deficits which, if realized, would have resulted in unrestricted fund balance deficits. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/07/03/village-south-glens-falls-financial-condition-and-budgeting-practices-2014m-102Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were assigned a … Recommendations Ensure all employees assigned take-home vehicles complete and file accurate weekly mileage logs as …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Webb Union Free School District – Financial Management (2022M-53)
… fund balance when needed and ensure encumbrances are for valid commitments. Comply with the statutory surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Washington County – Consumer Protection: Accuracy of Weights and Measures (S9-24-4)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … did not include all businesses with timing devices. In addition, the Director did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/washington-county-consumer-protection-accuracy-weights-and-measures-s9-24-4Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition and budgeting … from $164,063 at the start of the 2011-12 fiscal year to a deficit of $3,624 at the end of the 2014-14 fiscal year. The Board did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… of approximately 20,400 residents. The Town is governed by a five-member elected Board comprised of a Supervisor and … fuel was dispensed only into Town vehicles and equipment by authorized employees. There were no procedures in place to … a user ID. The Town paid $4,991 for fuel that was obtained by a former employee and used for other than Town purposes. …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Glossary
… obtain OFAC’s written permission on a case-by case-basis. Calendar of Events The calendar indicates by article/section the type of business, …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossary