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CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … health insurance coverage to over 1.2 million active and retired State, participating local government, and school …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilAdministration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background … To determine the extent of implementation of the recommendations in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up) (2023-F-40) 30-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f40-response.pdfDetermination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our … The objective of our followup was to assess the extent of implementation as of October 2024 of the four …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Town of Java – Tax Collection Remittance (P1-24-21)
… – pdf] Audit Objective Determine whether the Town of Java (Town) Tax Collector remitted all collections as … month. The Tax Collector is a separately elected official of the Town and is not governed by the Supervisor. By … Determine whether the Town of Java Town Tax Collector remitted all collections as …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Opinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to lend the county money pursuant to the following terms and conditions. Under the proposed plan, the bank would agree … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Former Chief of Briarcliff Manor Fire Department Sentenced to 12 Months in Prison for Embezzling More Than $120,000
… announced today that Robert Garcia, the former president and chief of the Briarcliff Manor Fire Department ("BMFD"), was … Geoffrey S. Berman. "Mr. Garcia betrayed his neighbors and colleagues in the fire department to steal over $120,000 … DiNapoli announced that Robert Garcia the former president and chief of the Briarcliff Manor Fire Department BMFD was …
https://www.osc.ny.gov/press/releases/2018/12/former-chief-briarcliff-manor-fire-department-sentenced-12-months-prison-embezzling-more-120000Overlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… To determine what workforce development programs and services State agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine … To determine what workforce development programs and services State agencies and public authorities offer who …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its … (ended June 30, 2013), and performed certain observations of PCMH staff and facilities through the end of our fieldwork. Background OMH’s mission is to promote the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthSpecial 20- and 25-Year Plans – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/publications/1517Find Accounting Policies and Operational Guidance
… Find Accounting Policies and Operational Guidance …
https://www.osc.ny.gov/state-agencies/guidance/find-accounting-policies-and-operational-guidanceSpecial 20- and 25-Year Plans – Special 20- and 25-Year Plans
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/special-20-and-25-year-plansIX.7 State Accounting and Reporting Overview – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/chapter-ix/ix7-state-accounting-and-reporting-overviewIV. Accounting Codes - Uses and Descriptions – IV. Accounting Codes - Uses and Descriptions
https://www.osc.ny.gov/state-agencies/gfo/chapter-ivIV.5 Other Financing Sources and Uses – IV. Accounting Codes - Uses and Descriptions
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5-other-financing-and-sources-and-usesNYS 529 Program, Scholarships and Grants
… Session 2023-2024: NYS 529 Program, Scholarships and Grants – S.9700 (Stavisky) – Authorizes the State to open 529 accounts to support scholarships and grant programs. Memo Bill Text Status … the State to open 529 accounts to support scholarships and grant programs …
https://www.osc.ny.gov/legislation/nys-529-program-scholarships-and-grantsYour Pension and Planning for Retirement
… Retirement is a big deal and we want you to be as prepared as you can …
https://www.osc.ny.gov/retirement/members/your-pension-and-planning-for-retirementLocal Government and School FSMS Scores
… Data (updated March 2026) Munis in Stress [pdf] Not Filed and Inconclusive [pdf] Summary File [xlsx] Summary File [pdf] … (updated January 2026) Schools in Stress [pdf] Not Filed and Inconclusive [pdf] Summary File [xlsx] Summary File [pdf] … Documents and data linked below relate to the original Fiscal Stress …
https://www.osc.ny.gov/local-government/fiscal-monitoring/local-government-and-school-fsms-scoresVillage of Lynbrook – Sexual Harassment Prevention Training (S9-23-14)
… report – pdf] Audit Objective Determine whether Village of Lynbrook (Village) employees and elected officials completed annual sexual harassment … corrective action. Appendix B includes our comment on an issue that was raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/08/village-lynbrook-sexual-harassment-prevention-training-s9-23-14