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CVS Health – Temporary Holding Account Rebate Revenue
… determine if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $1 billion in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings CVS Health …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueRockland County – Budget Review (B6-13-22)
… $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic given the amount collected in … the remaining deficit in the general fund. Reassess the estimate for residential energy tax revenue. Reduce the revenue estimate for premiums on obligations. Place any excess …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Sea Breeze Volunteer Fire Association Inc. – Board Oversight (2018M-273)
… Inc. (Association) Board provided adequate oversight of financial operations. Key Findings The lack of any meaningful Board oversight resulted in noncompliance with the majority of applicable laws, bylaw provisions and good business … Inc Association Board provided adequate oversight of financial operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/02/19/sea-breeze-volunteer-fire-association-inc-board-oversightOpinion 96 - 14
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest (purchases from hardware store owned by college … Whether a member of the board of trustees of a community college would have a …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Wayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not … were planned or enacted. Because there is no information on the lead levels of the untested outlets, we were unable to … includes five recommendations to that effect. A copy of our letter to District officials is included in Appendix A. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mOpinion 89-35
… board. September 25, 1989 James J. Kelleher, Esq., Town Attorney Town of West Seneca …
https://www.osc.ny.gov/legal-opinions/opinion-89-35Processing of Sexual Offense Evidence Collection Kits
… Objective To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) … compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive Law). This audit … to collect DNA and other evidence during the physical exam of an alleged victim of sexual assault. Once a victim …
https://www.osc.ny.gov/state-agencies/audits/2020/05/27/processing-sexual-offense-evidence-collection-kitsDiNapoli: January Local Sales Tax Collections Down 5.9 Percent
… Local government sales tax collections statewide were down 5.9 percent in January compared to the same time last year, State Comptroller Thomas P. … only area in the state that experienced growth in sales tax collections for January, at 1.7 percent. Declines in the …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percentOpinion 88-55
… that bear on the issues discussed in the opinion. FIRE COMPANY- Powers and Duties (submission of books and records for audit) FIRE PROTECTION AND PREVENTION -- Contracts (requiring submission of fire company books for audit); (regulating fund raising … the audit of the books and records of the incorporated fire company which constitutes the village fire department …
https://www.osc.ny.gov/legal-opinions/opinion-88-55Vestal Fire Department – Financial Activities (2014M-265)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected … thorough and timely audits of the financial records on an annual basis. Authorize disbursements only upon receipt …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265DiNapoli: Farms Generated $5.7 Billion for New York Economy
… of over $2.5 billion. The state leads the nation in the production of yogurt, cottage cheese and sour cream. New York ranks second nationwide for the production of apples and maple syrup, ranks third for grapes …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-farms-generated-57-billion-new-york-economyDivision of Housing and Community Renewal Bulletin No. DH-62
… Purpose To inform the Division of Homes and Community Renewal of OSC’s automatic processing of the October 2013 Performance Advances and provide … To inform the Division of Homes and Community Renewal of OSCs automatic processing of the October 2013 Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceDivision of Housing and Community Renewal Bulletin No. DH-74
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the April 2015 DC37 Salary Increase and provide … To inform the Division of Housing and Community Renewal of OSCs automatic processing of the April 2015 DC37 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseDiNapoli Releases Analysis of Revised Executive Budget
… the financial risks posed to New York by unpredictable tax revenues and federal funding, according to a report released today by … larger-than-expected declines in current fiscal year tax collections leave uncertainty that may not be fully … the financial risks posed to New York by unpredictable tax revenues and federal funding according to a report …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetSelected Aspects of Accommodations for Passengers With Disabilities
… The Rehabilitation Act of 1973 requires airport (and terminal) operators to be responsible for implementing and maintaining boarding accessibility. … with regulations and areas of the Port Authority Bus Terminal (PABT). Among the conditions identified are the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/29/selected-aspects-accommodations-passengers-disabilitiesDiNapoli: Special Education Provider Pleads Guilty to Felony Charges
… Waste, fraud and abuse that shortchange children from getting critical services cannot be tolerated in our special …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-special-education-provider-pleads-guilty-felony-chargesDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage. Key … Findings District officials did not adequately maintain vehicle inventory or monitor fuel usage. As a result, … Officials did not: Maintain accurate inventory records of vehicle additions and disposals. There were discrepancies …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Schenectady City School District – Math Workbook Inventory (2023M-65)
… inventory records and ordered excessive quantities of workbooks. As a result, officials ordered 4,126 sets (each … workbooks that cost $143,036, which were not needed during our audit period. Officials did not maintain a comprehensive … lacked an adequate inventory policy or written procedures on how workbooks should be accounted for and how the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Internet connectivity met the FCC’s recommended bandwidth of 100 Megabits per second (Mbps) per 1,000 students, as … of the population), 27 of 28 teachers responding to our survey who used Internet resources to provide instruction … connectivity issues for resolution. Our audit focused on the Internet connectivity in school buildings and did not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Opinion 92-26
… required to establish boards of elections (see L 1911, ch 649, 740). Section 318 generally provided that certain … by counties outside the City of New York (L 1911 ch 649, 740), provided that: [a]ll expenses incurred under this … section 200 of the 1909 Election Law (added L 1911, ch 649). Although it is not entirely clear, it appears that by …
https://www.osc.ny.gov/legal-opinions/opinion-92-26