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CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed rebate revenue generated …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilAccounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the … facilitate timely payment approval. The auditors’ requests for information may be limited depending on the extent to … Retention – Accounts Payable Vouchers and Land Claims , for further policy references. If a Business Unit decides to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsDiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… billion at the end of the first quarter of state fiscal year 2023-24. For the three-month period ending June 30, … billion as of March 31, 2023, the end of last state fiscal year. As of March 31, the Fund had 44.14% of its assets … that the estimated value of the New York State Common Retirement Fund Fund was $2541 billion at the end of the …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterState Comptroller DiNapoli Releases School District Audits
… school district audits have been issued. Alexandria Central School District – Financial Condition Management … contains similar findings and recommendations. Prattsburgh Central School District – Financial Management (Steuben …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… City of Cohoes Industrial Development Agency (IDA) – Legislative Reform Compliance (Albany County) The board did … annual assessments of progress toward achieving project goals were performed. Town of Grand Island – Information …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Village of Broadalbin – Board Oversight of … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Otsego County – Court and Trust Funds (2025-C&T-4)
… he should have turned over to the State Comptroller as abandoned property. Before our review began, the Treasurer … in July 2025 for guidance on the appropriate handling of abandoned property. By the end of our review, the Treasurer … the necessary guidance on the appropriate handling of abandoned property and was moving forward with paying the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4CUNY Bulletin No. CU-442
… To explain the procedures for processing the June 2012 Uniform Allowance Payment Affected Employees CUNY employees … Pay Period 6C, checks dated June 28, 2012 Background The Uniform Allowance Payment for the titles listed above is … Jr. dated April 3, 2012. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-442-june-2012-city-university-new-york-uniform-allowanceCUNY Bulletin No. CU-424
… Purpose To explain the procedures for processing the June 2011 Uniform Allowance Payment. … June 16, 2011 Background The Uniform Allowance Payment for the titles listed above is pursuant to Article III, … 5, 2011. Eligibility and Payment Amounts Uniform Allowance for CUNY Campus Security Titles for June 2011 Title …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-424-june-2011-city-university-new-york-uniform-allowanceNewstead Fire Company –Internal Controls (2014M-92)
… was to assess the adequacy of Company financial controls for the period January 1, 2012 through February 18, 2014. … hall rentals, donations, and foreign fire insurance. For the 2013 fiscal year, the Company’s revenues totaled … did not review the Treasurer’s reconciled bank statements. For two disbursements, a Company member or a family member …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … Key Findings The method of determining project benefits to be provided is not well-defined or required to be …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire … or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… staff needs over all functions and determining how best to assign new hires to achieve the greatest reduction in …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Liberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… 2015. Background The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish … while intoxicated (DWI) administrative fees has resulted in an inequitable assessment of fees to probationers and a …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsHamburg Central School District – Capital Project (2014M-129)
… The District has set aside over $6.6 million for general construction and site work contracts, which was not part of the Project’s … work is needed, the District should obtain voter approval. Approve all change orders (and allowance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hicksville Water District – Competitive Quotations (2013M-233)
… the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4