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CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2016-S-41) 90-Day Response
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-response.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.pdfMedicaid Program – Oversight of Managed Care Provider Networks
To determine if the Department of Health (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost efficiency and access to adequate in-network care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-23s20-response.pdfSalary Explanation Page How-To Guide
This guide shows you how to use the Salary Explanation page in Retirement Online to complete and submit more detailed earnings information for your employees when they retire.
https://www.osc.ny.gov/files/retirement/employers/pdf/salary-explanation.pdfSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… department cash and used its credit card for Candlewood Suites in North Carolina, the Boston Duck Tour and household …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftState Comptroller DiNapoli Delivers Inaugural Address
During his inaugural address today New York State Comptroller Thomas P DiNapoli pledged to drive an agenda that helps everyday New Yorkers holds government and school districts accountable fights public corruption protects pensions and examines big spending areas
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-delivers-inaugural-addressOpinion 88-12
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … A village may provide for refuse collection services on a cooperative basis either by jointly acquiring equipment … villages may provide for refuse collection services on a cooperative basis either by jointly acquiring equipment …
https://www.osc.ny.gov/legal-opinions/opinion-88-12DiNapoli: Participation in New York's 30% School Lunch Reimbursement Program Can Be Increased With Improved Administration
… school lunch program has an excellent goal, to provide healthy, locally produced food to New York school children … more schools to qualify and encourage the purchase of healthy, New York State produced food products, benefiting … State's local food system by ensuring equitable access to healthy school meals while supporting local farmers, school …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-participation-new-yorks-30-school-lunch-reimbursement-program-can-be-increased-improvedDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “Instead of safeguarding fire department … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentOpinion 90-38
… the opinion. STREETS AND HIGHWAYS -- Seasonal Limited Use Highway (effect of subsequent construction of residence on) HIGHWAY LAW, §205-a: The status of a highway as a seasonal limited use highway terminates when one … Whether the town highway superintendent is required to remove snow and ice …
https://www.osc.ny.gov/legal-opinions/opinion-90-38Opinion 95-14
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE … INSURANCE LAW, §§9104, 9105: Unless otherwise provided by special act, the members of a volunteer fire department … be used for the benefit of the department, as determined by the members of the department. Sections 9104 and 9105 also …
https://www.osc.ny.gov/legal-opinions/opinion-95-14DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… to 88.5 percent and the average room rate declined for the first time since the recession, from $301 to $294. … Waldorf Astoria was sold to a Chinese insurance company for a record $1.92 billion in 2014. For a copy of the complete report, The Hotel Industry in New …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryVII.2.C Direct Journal Payment & Payment Worksheet - Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
… Effective August 1, 2024, Treasury will only accept cash on a preapproved basis. Agencies must obtain preapproval by e-mailing [email protected] with the amount … as to why there is no alternative. Cash deposits received by Treasury without preapproval will be returned to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2c-direct-journal-payment-payment-worksheet-treasury-requirementsDiNapoli: Monterey Fire Department President Arrested for Allegedly Stealing Funds from the Department
… New York State Comptroller Thomas P. DiNapoli, Schuyler County District Attorney Jeremy Hourihan and New York State Police Superintendent Steven G. James announced the arrest of Kelly S. Groves, the president and interim treasurer of the Monterey Volunteer …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-monterey-fire-department-president-arrested-allegedly-stealing-funds-departmentMonitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s … policies and procedures for select programs are adequate to ensure Area Agencies on Aging are appropriately monitored … To determine if the New York State Office for the Agings …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsMary Cariola Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Mary Cariola Children’s Center, Inc. (Mary Cariola) on its Consolidated Fiscal Report (CFR) were … Manual (CFR Manual).The audit covered expenses reported on Mary Cariola’s 2015 and 2016 CFRs for the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2020/12/07/mary-cariola-childrens-center-inc-compliance-reimbursable-cost-manualBuffalo Hearing & Speech Center, Inc. – Compliance With the Reimbursable Cost Manual
… and revenues reported by Buffalo Hearing & Speech Center, Inc. (Center) on its Consolidated Fiscal Report (CFR) were … and revenues reported by Buffalo Hearing Speech Center Inc on its Consolidated Fiscal Report were properly …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/buffalo-hearing-speech-center-inc-compliance-reimbursable-cost-manualOversight of Water Supply Emergency Plans
… Response Plan (ERP) and a Vulnerability Assessment (VA). In the VA, Water Systems identify any vulnerabilities that could be … if publicly disclosed, such as the content of the VA, is exempt from this requirement. DHSES’ Critical …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansCompliance With Freedom of Information Law Requirements
… Objectives To determine if the Department of Transportation (DOT) has policies, … and processes in place to fulfill its responsibilities under the Freedom of Information Law (FOIL), and if DOT is in … To determine if the Department of Transportation DOT has policies procedures …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsCapital Asset Management
… SFS AM, including forklifts, a ticket booth, garages, and dump trucks. 16% (156 of 994) of capital assets had incorrect …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-management