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Improper Payments for Brand Name Drugs (Follow-Up)
… in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62 … dosage form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is equivalent to the brand name drug. Prescribers of drugs can indicate that a brand …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followState Agencies Bulletin No. 1014
… Date(s) Immediately Background In accordance with the 2010 IRS Instructions for Form 1042-S, nonresident alien … payments to nonresident aliens are designated by the IRS as Income Code 15 OSC Actions OSC has established a … is 30% W/H RT. Agency Actions Agencies should review the records of any nonresident alien designated as income code 15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsCopiague Fire District– Mechanic Shop Operations (2021M-93)
… used at least $5,365 of District funds to purchase auto parts to repair vehicles not owned by the District or municipalities …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Opinion 93-19
… in the opinion. COURTS -- Surrogate's Court (fees for certificate of adoption or certified copies of orders of adoption) FEES -- Court Fees (fees for certificate of adoption or certified copies of orders of … are authorized to be charged by a Surrogate's Court for certificate of adoption or for certified copies of orders of …
https://www.osc.ny.gov/legal-opinions/opinion-93-19CUNY Bulletin No. CU-869
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2026 increase to the 10-Year Longevity Differential for NYSNA employees. Affected … to the 10-Year Longevity Differential for NYSNA employees is effective 04/16/2026 for the Institution Pay Period 2C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-869-cuny-2026-increase-10-year-longevity-differential-ldn-newOpinion 90-10
… or removal of trees) LOCAL LAWS -- Streets and Highways (highway superintendent's duty to trim or remove trees) -- Transfer of Functions (highway superintendent's duty to trim or remove trees) TOWN … (conservation advisory councils and conservation boards) HIGHWAY LAW, §§140(1),(2), 153; GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-10Opinion 90-24
… to Local Finance Law, §56.00, delegate to the chief fiscal officer of the municipality the board's power to hire bond … the authority to hire bond attorneys to the chief fiscal officer of the municipality. Section 56.00 of the Local … mechanics of the sale and issuance. Bond counsel is often involved in all phases of debt issuance and advises the …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Standardizing Overtime Reporting
… Signed into law on October 23, 2017 as Chapter 368 of the Laws of 2017 – A.8092 (Abbate) / S.5256-A (Golden) – Standardizes … which the overtime limit is calculated for certain members of the New York State and Local Employees’ Retirements … which the overtime limit is calculated for certain members of the New York State and Local Employees Retirements System …
https://www.osc.ny.gov/legislation/standardizing-overtime-reportingTax Check-off Funds
… / S.5492 (Marcellino) – Establishes uniform requirements for all funds in which tax check-off monies are deposited and … Establishes uniform requirements for all funds in which tax checkoff monies are deposited and …
https://www.osc.ny.gov/legislation/tax-check-off-fundsDiNapoli: New York City’s Public Hospitals Need To Do More To Provide Interpretation Services
… Corporation (H+H) is not fully meeting patients’ right to interpretation services for those in need of language assistance. “The Health and Hospitals … of languages spoken in New York City, but it needs to do better,” DiNapoli said. “It is critical that those in …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-new-york-citys-public-hospitals-need-do-more-provide-interpretation-servicesMaximizing Incentives for Individuals With Disabilities
… in poverty than working-age New Yorkers statewide (28% vs. 12%, respectively). The New York Employment Service …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are … The purpose of our audit was to determine whether District controls are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mHamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
Determine whether Hamilton Fulton Montgomery Board of Cooperative Educational Services (BOCES) officials developed and managed a comprehensive investment program.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/hamilton-fulton-montgomery-boces-2023-116.pdfOversight of Water Supply Emergency Plans (2021-S-39) (DHSES 180-Day response)
To determine if the Department of Health (Department) is providing sufficient guidance and oversight to ensure that water system operators have completed and submitted updated emergency response plans timely, including vulnerability assessments, to the Department as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s39-response2.pdfPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
Determine whether Putnam Northern Westchester County Board of Cooperative Educational Services (BOCES) officials ensured non-instructional employee overtime was properly monitored, approved and accurately calculated.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/putnam-northern-westchester-county-board-of-cooperative-educational-services-2023-82.pdfUnitedHealthcare Insurance Company of New York: Overpayments for Physician-Administered Drugs (2021-S-32)
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32.pdf2022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2023
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2023.xlsxErie 1 Board of Cooperative Educational Services – Part-Time Temporary Employee Payroll (2022M-167)
audit, boces, erie 1, part-time temporary employee payroll
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/erie-1-board-of-cooperative-educational-services-2022-167.pdfOnondaga Cortland Madison Board of Cooperative Educational Services – Cash Management (2023M-40)
audit, onondaga, cortland, madison, BOCES, cash management
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/onondaga-cortland-madison-board-of-cooperative-educational-services-2023-40.pdfControls and Management of the Unemployment Insurance System (2021-S-3) 180-Day Response
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3-response.pdf