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CVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… Objective To determine whether CVS Caremark effectively audited pharmacy claims for the … Contract (Contract) with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire Plan. During this period, CVS Caremark processed and paid over 156 million claims …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… share of federal receipts – an estimated 87 percent in SFY 2026 – supports health and human services programs. Federal Disbursements in New York State Budget by Function, SFY 2026 Note: …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsInventory Controls
… ITS supports 108 State entities and operates 83 stockroom locations statewide. Stockroom personnel are required to … information has resulted in overspending and government waste. For example: ITSM data is neither accurate nor … available to ensure efficient use of resources and prevent waste of equipment and taxpayer money. Formally evaluate the …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsState Agencies Bulletin No. 2394
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2025 APSU Clothing Allowance and to provide agency … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2025 APSU Clothing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2394-2025-clothing-allowance-certain-agency-police-service-unit-apsuAccidental Death Benefit Extender
… Police and Fire Retirement System (collectively NYSLRS). Memo Bill Text Status …
https://www.osc.ny.gov/legislation/accidental-death-benefit-extenderNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… 30, 2023. Statistics of Income (SOI) Tax Stats – Corporation Income Tax Returns Complete Report , see Table 1: …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023DiNapoli Statement on Sentencing of Special Education Provider
… little or no work for the special education programs over a three-year period. Kramer will also serve five years on probation. DiNapoli’s office has identified fraud and improper use of taxpayer funds in a recent series of audits and investigations of special …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerOpinion 91-42
… village funds) GENERAL MUNICIPAL LAW, §119-n; MUNICIPAL HOME RULE LAW, §10[1][i]; VILLAGE LAW, §4-408: A village and … (see General Municipal Law, §119-n). As to the village's home rule power in this instance, we note that villages are … to their property, affairs or government (Municipal Home Rule Law, §10[1][i], [ii][e][3]). Since fire department …
https://www.osc.ny.gov/legal-opinions/opinion-91-42Opinion 92-35
… and unexpected results" which might arise from a literal interpretation of the language of a statute (see, e.g., … regard, we believe, as explained below, that a literal interpretation of RPTL, §987 to require notice to a county of …
https://www.osc.ny.gov/legal-opinions/opinion-92-35Opinion 94-1
… 240; see also In re Village of Monticello, 123 Misc 556, 205 NYS 839 affd 211 App Div 826, 206 NYS 970). Further, it …
https://www.osc.ny.gov/legal-opinions/opinion-94-1Opinion 90-47
… disputed the town board's designation of a private road as a highway by use and the highway superintendent's power to maintain the road and ability to use it for access to his own property. … issue of whether public use and town maintenance of the road was sufficient over a 10-year period to qualify it as a …
https://www.osc.ny.gov/legal-opinions/opinion-90-47Opinion 90-1
… MUNICIPAL FUNDS -- Appropriations and Expenditures (use of commercial hazardous waste facility assessments); … a town imposes an assessment on the gross receipts of a commercial hazardous waste facility, the proceeds must be … the imposition of an assessment on the gross receipts of a commercial hazardous waste facility must be applied to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-1Opinion 88-47
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … any of the statutes of limitations prescribed by the Civil Practice Law and Rules. Previous opinions to the contrary are superseded e.g. …
https://www.osc.ny.gov/legal-opinions/opinion-88-47Opinion 90-2
… (with town library by village) -- Grants (by village to town library) VILLAGES -- Powers and Duties (contract for library services with, or grant to town library) EDUCATION LAW, §256: A village may contract … contract to provide consideration to the village in the form of services beyond those already provided to all town …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Opinion 94-14
… benefit the IDA was created. This prohibition does not apply, however, to projects for which an agency has … generally became effective October 19, 1993. It does not apply, however, to "projects for which an agency, through the … amendment, then the amendment to article 18-A would not apply, even if the projects have been "modified". If, …
https://www.osc.ny.gov/legal-opinions/opinion-94-14Town of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109CUNY Bulletin No. CU-782
… Purpose: The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 375 in Bargaining … TG, TJ, TP and SJ are affected. Background: Pursuant to the duly adopted provisions of the Constitution of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseDiNapoli: NY State Pension Fund Purchases $20 Million in State of Israel Bonds
… strongest allies. I am heartened that so many other public funds have stepped forward to purchase bonds and support … days.” New York joined Pennsylvania, Florida, Illinois, Texas, Ohio and other public U.S. funds in purchasing $150 million in Israel bonds in recent …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-ny-state-pension-fund-purchases-20-million-state-israel-bondsFranklin-Essex-Hamilton Board of Cooperative Educational Services – Capital Project State Aid (2024M-39)
… Objective Determine whether Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) officials … State aid for the Adirondack Educational Center (AEC) and North Franklin Educational Center (NFEC) capital improvement … properly claim State aid for the project. As a result, as of January 31, 2024, five component school districts …
https://www.osc.ny.gov/local-government/audits/boces/2024/07/12/franklin-essex-hamilton-board-cooperative-educational-services-capital-projectState Comptroller DiNapoli Releases State Audits and Examinations
… in the initial report. New York City Department of Housing Preservation and Development (HPD): The Mitchell-Lama Program: Awarding Housing Units and Maintaining Waiting Lists … procurement processes. For access to state and local government spending, public authority financial data and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0