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CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). Background The New York … eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followLong-Term Care Ombudsman Program (Follow-Up)
… services; identifying, investigating, and resolving complaints made by or on behalf of residents in a timely … relationships with residents, and respond to resident complaints. Our initial audit report, issued on October 3, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followEfforts to Collect Delinquent Taxes (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followSales Tax Vendor Registration Practices (Follow-Up)
… The Department of Taxation and Finance (Department) is responsible for administering more than 40 State and local … and remit the tax to the State. New York's sales tax is imposed at a rate of 4%. Additional sales taxes are … Commuter Transportation District at 0.375%. The use tax is imposed on taxable items or services used in New York when …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/sales-tax-vendor-registration-practices-followState Agencies Bulletin No. 502
… whose degree of disability, as determined by the State Insurance Fund (SIF), is more than 50% and the statutory … Department of Civil Service Attendance and Leave Manual Policy Bulletin 2004-05, Section 21.8. Prior to the … Dues/Agency Shop Fees Taxable/Non-Taxable Maintenance Credit Union General Insurance (Union), Traffic fines Parking …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/502-eligibility-and-processing-instructions-workers-compensationSchool District Physical Education Compliance (2018-MS-3)
… report - pdf] We also issued 10 letter reports in the School Districts of: Baldwinsville Central , Binghamton City … Union Free . Audit Objective To determine whether the 10 school districts that we audited provide physical education … To determine whether the 10 school districts that we audited provide PE classes …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… adequate oversight over disbursements. We reviewed 46 non-payroll disbursements totaling $531,934 and determined 19 (41 … when the claims audit had occurred. We reviewed 76 payroll transactions totaling $113,485 and found the … they are paid. Establish procedures to review and certify payroll prior to disbursement, and ensure proper support is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawState Agencies Bulletin No. 1179
To inform agencies of the procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments for Seasonal employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1179-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 1168
To provide users of PS Query and PayServ with information to assist in using the systems after the upgrade of PeopleSoft Tools software
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1168-peoplesoft-people-tools-upgrade-payservState Police Bulletin No. SP-230
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by … paychecks dated June 8, 2022. OSC Actions At the request of NYSPIA, OSC will automatically increase the current dues … The purpose of this bulletin is to notify agencies of an automatic dues …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-230-new-york-state-police-investigators-association-nyspia-dues-increaseFiscal Stress Monitoring System – Schools: Fiscal Year 2022-23 Results
The second-lowest incidence of districts designated in a fiscal stress category since FSMS began, and a look at districts that have been chronically in stress.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-fsms-schools.pdfCicero Fire District – Financial Condition (2023M-132)
Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial reports and effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/cicero-fire-district-2023-132.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (2021-S-11)
To determine whether the Department of Health took appropriate steps to collect all available drug rebates under the federal Medicaid Drug Rebate Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s11.pdfFinancial Outlook for the Metropolitan Transportation Authority - September 2011
The recession greatly weakened the finances of the MTA, and for nearly two years the MTA has been attempting to stabilize its finances.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2012.pdfApplication for Oil Spill Damage Claim (AC-2231)
If you are the victim of someone else’s oil spill, you may file a damage claim form with the Fund for your financial loss.
https://www.osc.ny.gov/files/about/pdf/oil-spill-ac-2231.pdfHousing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation.
https://www.osc.ny.gov/files/reports/pdf/report-24-2025.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfGlen Aubrey Fire Company – Board Oversight (2022M-139)
Determine whether the Glen Aubrey Fire Company, Inc. (Company) Board of Directors (Board) ensured compliance with fire protection contracts (contracts) and lease agreements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/glen-aubrey-fire-company-2022-139.pdfAnnual Comprehensive Financial Report – 2022
Annual Comprehensive Financial Report. Fiscal Year Ended March 31, 2022. Prepared by the staff of the New York State and Local Retirement System.
https://www.osc.ny.gov/files/retirement/resources/pdf/annual-comprehensive-financial-report-2022.pdfHerkimer Central School District – 2014 Building Renovation Capital Project (2020M-136)
Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-central-school-district-2020-136.pdf