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CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service … with drug manufacturers for rebates and remit the rebate revenue to Civil Service. Our initial audit report, … determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCity of Yonkers – Budget Review (B21-6-8)
… our budget review was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… school district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … contracted with CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followCapital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Caroga , Town of German Flatts , Town of Jasper , Town of Mamakating , City … P DiNapoli today announced his office completed audits of the Town of Caroga Town of German Flatts Town of Jasper …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Unified Court System Bulletin No. UCS-320
… Overtime Meal Allowance Increases and provide instructions for payments not processed automatically. Affected Employees … SD, SG, SK, SN, SR, SY, S9, 87, 86, 88, and CT), provides for a salary increase of three percent (3.00%) effective April 1, 2023, for all eligible members. The agreements also include the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryControls Over Unclaimed Bottle Deposits
… February 6, 2017. Background New York State’s Returnable Container Act (Act) requires every deposit initiator to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsOversight of Passenger Safety
… violations to identify whether employees need training or counseling, or if they should be reassigned. DDSOs are not … histories to identify whether employees need training or counseling, or if they should be reassigned. Establish …
https://www.osc.ny.gov/state-agencies/audits/2018/10/01/oversight-passenger-safetyPreferred Source Contracting (Follow-Up)
… included in our initial audit report, Preferred Source Contracting (Report 2014-S - 77 ). Background New York State’s Preferred Source Program, established under Section 162 of the New York State Finance Law (Law), grants “preferred source” status to Corcraft and not-for-profit organizations …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOpinion 2002-3
… that bear on the issues discussed in the opinion. IMPROVEMENT DISTRICTS -- Dock Districts (expansion of … (special district matters) TOWN LAW §198(10); MUNICIPAL HOME RULE LAW §10(1)(i), (ii)(d)(3): A town board may not … it is our opinion that a town may not, pursuant to its home rule powers (see NY Const, article IX; Municipal Home …
https://www.osc.ny.gov/legal-opinions/opinion-2002-3Mental Health Education, Supports, and Services in Schools (Follow-Up)
… the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … middle, and high schools (excluding charter schools). DOE recognizes the importance of mental health well-being in … the extent to which DOE proactively ensured schools have the mental health supports and services they need, …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… the District’s total budgeted payroll of $510,000. Audit Summary The Board did not pay ALS employees only the amounts … response letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153Town of Holland - Real Property Tax Exemptions (2018M-232)
… documentation. Key Findings We reviewed 60 agricultural, veteran, disability and senior citizen exemptions totaling $2.5 million, on properties with a total assessed value of $16.4 million. Twenty-seven … supported by adequate documentation. The Assessor allowed what appear to be ineligible agricultural woodland exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-holland-real-property-tax-exemptions-2018m-232Accounts Payable Advisory No. 53
… addition, OSC has provided guidance to online agencies on how to process credit adjustments for both open and closed POs, as well guidance to all agencies on how to record trade-in allowances in the Statewide Financial …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… saved $14,000 if it used government rates to reimburse for travel expenditures. Could have saved $2,600 on rental … When possible, District officials should use NYS contracts for renting cars. The Board should require proof of attendance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelCompliance With School Safety Planning Requirements
… Department of Education (DOE) complies with the school safety planning requirements in the Safe Schools Against … have been required to develop and regularly review school safety plans as part of the SAVE Act. Among its key … requires public school districts to develop district-wide safety plans (District Plans) and building-level emergency …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… To determine whether the Gaming Commission Commission adequately monitors casinos to ensure …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsDepartment of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfThe Importance of Responsible Debt Management: Poor State Bond Structuring Choices Lead to Greater Costs for Taxpayers
In the throes of the economic uncertainty and fiscal turbulence caused by the COVID crisis, legislation was enacted as part of the SFY 2021-22 budget authorizing the use of State-supported bonding with final maturities up to 50 years for capital purposes for the MTA.
https://www.osc.ny.gov/files/reports/pdf/importance-of-responsible-debt-management.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2023
The Office of the New York State Comptroller (OSC) continues to make progress in several areas toward identifying and applying data analytics to enhance efforts to recognize and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2023.pdf