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CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, CVS Health - Accuracy of Drug … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … rebate revenue related to Empire Plan drug utilization in accordance with its contract with Civil Service. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followState Comptroller DiNapoli Statement on Impact of a Late State Budget
… “The economic effects of the pandemic on the state’s finances are widespread and … paper checks or have payments set up on direct withdrawal, I urge them to be mindful of the impact of a late state …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetPolice Property Room Inventory (2014-MS-4)
… agencies have established appropriate controls over property room inventory for the period January 1, 2012 … enforcement agencies receive or seize multiple forms of property which can include cash, jewelry, firearms, weapons, …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Homer Central School District – Financial Condition (2013M-306)
… a total of almost $3.6 million of unexpended surplus funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not actually use the surplus funds or all of the budgeted reserve fund amounts as planned …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … The Hempstead Union Free School District is located in the Town of Hempstead in Nassau County. The District, … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … needed. Two checks have no information other than check number in the electronic check register. WCB personnel stated …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsCollection of Medicaid Accounts Receivable (Follow-Up)
… accounts receivable when Medicaid overpaid providers. For the period January 1, 2006 through February 18, 2010, we … to recover amounts repaid to the federal government for receivables that eventually became uncollectible and, … identified through audits or retroactive rate adjustments for affiliated providers and that the Department acts in a …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… performed well over the past year despite the challenges in the market,” DiNapoli said. “We achieved a solid return on investments in the midst of global volatility thanks to our talented …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… a reserve plan which details the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Attica Central School District – Financial Management (2016M-127)
… the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $28.2 … a comprehensive written plan that communicates the need for maintaining certain reserve balances, the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Accounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the Guide … (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims , Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City … spent appropriately and effectively." Claryville Fire District – Budgeting Practices (Sullivan County) The board is …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Message from the Comptroller – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings District officials stated there was no …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andThe Ex-spouse’s Payments – Divorce and Your Benefits
… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless … payments have begun. There is no minimum retirement age when members in active State service must retire. If the …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … which was 4.9 percent, or nearly $1.2 million, over the legal limit. Mayfield Central School District – Medicaid … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… reimbursement rate schedules that did not correlate with the date of the service on the claims, and to calculate the … system uses only the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 months) to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
To determine the extent of implementation of the ten recommendations included in our initial audit report Oversight of Security Expenses in Single Adult and
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-follow