Search
CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug … issued on October 17, 2019, sought to determine whether CVS Health remitted to Civil Service all commercial drug …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … December 31, 2018. In accordance with the contract, CVS Health was required to negotiate agreements with drug …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followFund Financial Data – 2023 Financial Condition Report
Fund financial statements provide a shortterm view of finances
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataCircleville Fire District – Board Oversight (2013M-343)
… August 18, 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected … report with the Office of the State Comptroller in a timely manner. The District has not had an independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Hicksville Water District – Competitive Quotations (2013M-233)
… provides water to about 48,000 customers each year. A three-member elected Board of Commissioners, consisting of … vendors in our sample included five purchases made under a State or County contract, and five vendors in which the … solicit quotations. While the District’s policy requires that a copy of the written quotes be attached to the payment …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Town of East Hampton - Budget Review (B21-7-11)
… 2022 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11DiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… I thank the State Police Special Investigations Unit in Binghamton for their diligent work and partnership on this … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theftHamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… $156,000,” DiNapoli said. “Now, thanks to the hard work of my office in partnership with District Attorney John Flynn, … to support programs for children in her community. My office will continue to prosecute those who steal from …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kDiNapoli: Local Sales Tax Collections in October Up Nearly 13% From 2020
… of our economic recovery and life moving forward as we deal with the ongoing reality of COVID-19.” New York City’s …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-local-sales-tax-collections-october-nearly-13-2020DiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… “snapshot” of our city is another significant example of how the Office of the New York State Comptroller is … a premier destination in the Southern Tier and beyond." "I am delighted to see Corning featured in this Economic … either fall into one of three levels of fiscal stress or do not meet the threshold for a stress category. Since the …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureOpinion 88-50
… a village may use moneys in a capital reserve fund to pay for work on a 15 year old, 250,000 gallon water storage tank. … authorizes villages to establish capital reserve funds for the purpose of financing all or part of the cost of the … water storage tank clearly is a "capital improvement" for purposes of section 6-c (see GML, §6-c[1][b][1]). Since …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Opinion 97-2
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board … under these plans must be established on the basis of a "community rating" methodology (see Insurance Law, … in local health benefits plans. In this instance, the community rating methodology appears to result in former …
https://www.osc.ny.gov/legal-opinions/opinion-97-2DiNapoli: Value of IDA Projects Grew 10% in 2021 to $126 Billion
… compared to 2020, according to a report released today by State Comptroller Thomas P. DiNapoli. The number of IDA … System (PARIS) and is not independently verified by the State Comptroller’s Office. While most IDAs operate on a … and not-for-profit corporations during the COVID-19 State disaster emergency. Erie County IDA, which established …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-value-ida-projects-grew-10-percent-in-2021-to-126-billionMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… of the Report of Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses … Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … of the Department’s Motor Vehicle Financial Security and Safety Responsibility Acts for the three fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableOperational Advisory No. 31
… Change Guidance : Effective April 1, 2019 a change in workflow was implemented for GLJEs. In conjunction with … Approval tab will indicate that the transaction has been: Auto Approved (Generic GL User) and posted during the next … Routed to OSC BSAO Workflow for additional review, or Auto Denied (denial reason will be noted in the comments) …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… and reports. Key Findings The Supervisor did not ensure that the Town’s accounting records and reports were complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial … each year, AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Opinion 97-20
… Uses (remodeling and purchasing appliances for firehouse kitchen) INSURANCE LAW, §§9104, 9105: Unless otherwise … to remodel and purchase appliances for the firehouse kitchen. You ask whether a volunteer fire department may … to remodel and purchase appliances for the firehouse kitchen. Sections 9104 and 9105 of the Insurance Law govern …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… computer for fire department); (ceremony to dedicate fire house and apparatus) INSURANCE LAW, §§9104, 9105: Unless … purposes and to pay for a ceremony to dedicate a new fire house and new fire apparatus. You ask whether a volunteer … purposes, and to pay for a ceremony to dedicate a new fire house and new fire apparatus. Sections 9104 and 9105 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Management of Selected Special Revenue Funds
… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … begun to benefit from a voluntary $1 donation check-off on license applications. As the statutorily designated … statutes. As the following chart shows, the distinctive license plates and license application check-off box have …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing cycles have followed: Cycle One: September 6, 2016 to … on the lead levels of the 95 water outlets not sampled for testing or properly exempted by the District, we were unable …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25