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State Comptroller DiNapoli Releases Audits
… – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial … contracts with CVS Caremark to administer the prescription drug program for the Empire Plan, which includes the Empire … under the Medicare Rx Plan are eligible for enhanced drug manufacturer discounts and federal subsidies that are not …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsSelected Safety and Security Equipment at Subway Stations
… is installed in all New York City boroughs, except Staten Island. EMD has a preventive maintenance schedule for all … ( 2016-S-11 ) Metropolitan Transportation Authority - Staten Island Railway: Safety at Stations ( 2016-S-91 ) … To …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsAvailable Pension Payment Options – Special 20- and 25-Year Plans
… contributions have been paid out, all payments will stop when you die. Mandatory contributions made by Tier 5 and … beneficiary. When you die, your beneficiary will receive one-half of the benefit amount you were receiving for life. … of your beneficiary’s birth date. You can designate only one beneficiary, and you cannot change your designation …
https://www.osc.ny.gov/retirement/publications/1517/available-pension-payment-optionsBlock Institute School – Compliance With the Reimbursable Cost Manual
… Block and its affiliates¹ operate from three locations in Brooklyn and share the same executive management and board of … reimbursement requirements. ¹ Block Institute, Inc.; Brooklyn Community Mental Retardation Services Company, Inc.; and the Brooklyn Hebrew School for Retarded Children. … To determine …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualMitchell-Lama Vacancies
To determine whether the New York City Department of Housing Preservation and Development HPD is ensuring that vacant apartments at MitchellLama developments are filled timely
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesAutomated Phone Service
… Below is a list of the phone menu options available … Many of the options allow you to access your records, find general information and request forms 24 hours a day, … Social Security number and your date of birth so that we can locate your account information.) #3 Death of a Member or …
https://www.osc.ny.gov/retirement/retirees/automated-phone-serviceNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… must comply with DHS’ Human Service Providers Fiscal Manual (Fiscal Manual), the City of New York Health and Human Services Cost Policies and Procedures Manual (Cost Manual), and the Magnolia contracts. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueCity of Yonkers – Budget Review (B18-6-6)
… and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … Public School District’s budget request is $604.8 million for appropriations. The District has appropriated all of the … budget request does not include an appropriation for textbooks, and underestimates the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6State Agencies Bulletin No. 1664.1
… who are seeking to initiate or terminate deductions for union dues (except Courts, SUNY and CUNY) Background A recent … for initiating and terminating payroll deductions for union dues has highlighted the need to ensure that all actions taken with respect to union dues deductions are properly authorized, verified and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16641-updated-procedures-initiating-or-terminating-payroll-deductions-unionSchool of Professional Studies – Procurement Card and Travel Card Purchases
… 15 degrees (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has … $500,000 in advertising services to its State-issued P-Cards instead of contracting for these services, as SPS … on travel assignments as well as to pay for the office’s holiday parties. The Travel Card was also inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesOpinion 88-48
… receive, extract, transport, process, dispose of, sell, store, convey, recycle and deal with, in any lawful manner … defined for purposes of section 103 to mean "a municipal corporation, school district, district corporation and board of cooperative education services". …
https://www.osc.ny.gov/legal-opinions/opinion-88-48XII.6.B Land Acquisition Payments – XII. Expenditures
… approved by the OAG, the agency must obtain a Special Use Vendor ID to add the landowner to the Statewide Vendor File prior to processing the payment voucher. For … as necessary. In addition, OSC will also create and mail IRS Form 1099-S to the seller of the land for federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsTravel Advisory No. 10
… Subject: GFO Updates – Employee Expense Reimbursements (Effective March 1, … Beginning January 1, 2019 OSC Travel Manual … GFO Updates Employee Expense Reimbursements Effective March 1 2019 …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsLewis County – County Bridge Maintenance (S9-13-3)
… to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red flag, indicating that structural failure was a potential … inspection. However the County’s response time to this flag was only eight days later (50 days) than NYSDOT’s …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Cayuga County – County Bridge Maintenance (S9-13-4)
… from 2002 through 2011, the County had an average of seven flags (the number of deficient bridges is generally higher … years in which assessments took place). We examined all 48 flags issued during the period 2007 to 2011 to review for … and/or actions on behalf of the County. Of the 48 flags examined, 31 lacked any documentation regarding a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4Town of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … is located in Wyoming County. The Town is governed by an elected Town Board, which consists of the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21City of Ogdensburg – Budget Review (B3-16-20)
… $1 million for general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not … for operating expenses, but included a 31.8 percent tax rate increase. Neither option included the appropriation … option. The budget option with the 31.8 percent property tax increase would put the City at approximately 97.5 percent …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. … four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, … to the Village’s water system and obtained funding for the project from the Environmental Facilities Corporation …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Medicaid Claims Submitted by Accordis, Inc. on Behalf of the New York City Health and Hospitals Corporation
… reason(s) for claim denials, reviewed pertinent patient medical files and claim information, and resubmitted the … 6 claims totaling $533 that were not properly supported by medical documentation. HHC providers do not review claims … Department of Health: Overpayments to Cabrini Medical Center (2011-S-8 ) … To determine whether Accordis Inc …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/medicaid-claims-submitted-accordis-inc-behalf-new-york-city-health-and-hospitals