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CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, … the Empire Plan and Medicare have their prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded coverage designed especially for NYSHIP. Since 2014, Civil …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… drugs. The audit covered the period from January 2017 through December 2021. About the Program The New York State Health … outpatient clinical setting. From January 2017 through December 2021, United paid approximately $878 million for …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… Purpose The objective of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to recipients during … The objective of our examination was to determine the appropriateness of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesMarch 2000: Handicapped Parking Education Program
… March 2000 Handicapped Parking Education Program …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programAccounts Payable Advisory No. 20
SFS Imaging and Attachment Guidance Record Retention for Accounts Payable Vouchers
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … by a Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Westford Fire District – Internal Controls Over Financial Operations (2013M-270)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Westford and Otsego County in … to ensure that financial activity is properly recorded and reported and that Di …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lincoln Fire District – Financial Activities (2012M-228)
… records, bank statements, and canceled checks two or three times throughout the year but could not provide us …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… fire stations and is building a new fire station that is near completion. The Company’s revenue for the 2011 fiscal …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialCaton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… Purpose of Audit The purpose of our audit was to examine the effectiveness of internal controls over selected financial activities for … City of Beacon Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mSt. Lawrence County – Financial Condition (2013M-46)
… St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Emergency Service Communication Surcharges (2017-MS-4)
… complete report - pdf] We also issued 6 letter reports to the following Counties: Niagara , Oneida , Ontario , Rockland , Schenectady , and Suffolk . Purpose of Audit The purpose of our audit was to determine whether … including NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4City of Yonkers – Budget Review (B6-15-16)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City's …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Lyndonville Central School District – Financial Condition (2016M-143)
… 30, 2015 totaling more than $10.1 million were overfunded or unused by approximately $2.7 million and the District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Laurens Central School District – Budgeting and Reserves (2013M-135)
… is located in Otsego County. The District is governed by the Board of Education which comprises five elected … of spending down the District’s accumulated surplus by an average of 248,000 annually, as the Board had planned, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… was to determine if the Board adopted realistic budgets and properly managed fund balance and reserves and if District officials properly managed extra-classroom … Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraShelter Island Union Free School District –Financial Condition (2014M-132)
… unexpended surplus fund balance is in compliance with Real Property Tax Law statutory limits. Amend the current … reasonable. To the extent that it is not, the Board should transfer moneys in this reserve to other reserves, compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises … Key Findings The Board needs to improve its oversight and management of the District’s budget. Over the last four … District checks over $5,000. The Board has not developed and adopted policies, including a disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing