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XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsDiNapoli Releases October State Cash Report
… Thomas P. DiNapoli. The General Fund ended October with a balance of $11.4 billion, largely due to financial … is strong,” DiNapoli said. “Still, it’s important to keep in mind that economic conditions and the revenue outlook may … lower than last year. Other taxes, led by collections in estate and real estate transfer taxes, totaled $2.4 …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-releases-october-state-cash-reportXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… the Budget (DOB) and OSC. The cutover between fiscal years in the Statewide Financial System (SFS) will utilize these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… Reconciliations Agencies are required to reconcile cash advance bank accounts monthly in order to comply with the … and Reconciliations of this Guide. Reconciling your cash advance bank accounts monthly aids in fraud reduction and … are required to reconcile and confirm outstanding cash advance balances as of March 31st. In April, agencies must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… Service, and notifying Civil Service of any allegations or indications of potential fraud and abuse. CVS Caremark … reviews. During the audit period, CVS Caremark recovered or saved about $63.1 million as a result of the audits … CVS Caremark did not refer any potential pharmacy fraud or abuse cases to Civil Service during the audit period, …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programRecovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Medicaid Program – Recovering … monthly premium for each enrolled Medicaid recipient and, in turn, the MCOs are required to pay for the services their … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., Medicare Part A hospital …
https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-healthState Agencies Bulletin No. 2231
… All agency PayServ users that currently have access to PS Query Manager or PS Query Viewer are impacted by this bulletin. Background: … system. Currently, users access and run queries in the PS Query application within E-Gov. With the implementation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2231-exadata-release-and-ps-query-updateCost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… it is often more convenient for them to pay with a credit card than to fill out a procurement request form and … and necessary expenses, local governments must have both a credit card policy and a system of internal controls in … best practices below as a reference for adopting a strong credit card policy and developing sensible internal controls. …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudOversight of Weights and Measures Programs
… weights and measures to ensure consumer confidence in products purchased in New York State. The audit covers the period April 1, 2014 … charged with ensuring measurement accuracy and uniformity in commerce to help ensure that consumers get what they pay … weights and measures to ensure consumer confidence in …
https://www.osc.ny.gov/state-agencies/audits/2017/12/01/oversight-weights-and-measures-programsControls Over Unclaimed Bottle Deposits
… initiators, and is collecting and depositing the required unclaimed bottle funds into the General Fund. The audit covers the period … to establish an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOversight of Public Water Systems
… is providing effective oversight of the State’s public water systems to ensure water is suitable for people to drink. Our audit covered the period January 1, … is providing effective oversight of the States public water systems to ensure water is suitable for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systemsLois Bronz Children's Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Lois Bronz Children’s Center, Inc. … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered … To determine whether the costs reported by Lois Bronz Childrens Center Inc on its …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/lois-bronz-childrens-center-inc-compliance-reimbursable-cost-manualFred S. Keller School – Compliance With the Reimbursable Cost Manual
… provides preschool special education services to children with disabilities who are between the ages of three and five … be eligible for reimbursement, reported costs must comply with the Manual. For the three years ended June 30, 2014, FSK … identified $455,117 in costs that were not in compliance with the Manual. These costs included: $433,588 in …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… drugs. We issued our initial audit report on February 18, 2015. The audit objective was to determine … took appropriate steps to maximize rebate collections on drugs dispensed to individuals enrolled in Medicaid … not take sufficient steps to maximize rebate collections on drugs dispensed to individuals enrolled in managed care. …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followEast River Child Development Center – Compliance With the Reimbursable Cost Manual
… June 30, 2014. Background ERCDC is a New York City-based not-for-profit organization authorized by SED to provide … is reimbursed for preschool special education services through rates established by SED. The reimbursement rates are … charged to the SC preschool special education program, but should have been charged to the 1:1 Aides program. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualCompliance With Outcome Reporting Requirements
… complete and timely. The audit covers from April 1, 2012 through September 30, 2016. Background ESD serves as the … the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … changes and improvements. In most cases, ESD officials did not provide any explanation about why they had not prepared …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Gingerbread is a not-for-profit organization that provides center-based … Itinerant Teacher (SEIT) program to children ages three through five years. During the 2012-13 school year, … 30, 2013, Gingerbread reported approximately $12.2 million in reimbursable costs for its SED programs. Key Findings For …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualDiNapoli: Former Citizens Hose Fire Company Treasurer Pleads Guilty to Stealing Nearly $75K
… Sheriff David Cirencione announced that Jill Havens, the former Treasurer of the Citizens Hose Company in Shortsville, pleaded guilty … in Shortsville fund necessary programs and equipment as intended. My thanks to now retired Inv. Doug Smith who …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-former-citizens-hose-fire-company-treasurer-pleads-guilty-stealing-nearly-75kTravel Advisory No. 4
… station, the employee’s home/residential address, the start location and destination location of the travel event, and the start and end dates and times of the travel event and/or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/4-expense-report-mandatory-header-fieldsCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Collection of Petroleum Business … of fuel at a cents-per-gallon rate at different points in the distribution chain, depending on the product involved. … the PBT rate is 17.3 cents per gallon, up from 16.6 cents in 2021. Transactions exempt from PBT include sales to …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-follow