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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-followCVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil … 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug … five recommendations included in our initial audit report CVS Health Accuracy of Drug Rebate Revenue Remitted to the …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… Remitted to the Department of Civil Service (Report 2018-S-50 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow2018 Annual Audit
… in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund for Reopened Cases. From January through March 2018, the … SFS payments resulted in the issuance of 2,235 erroneous 1099-MISCs, totaling over $1.3 billion, which our Office …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval … has adequate controls over selected financial operations to provide reasonable assurance that State assets are … To determine whether the Division of Military and Naval …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded coverage designed …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated … To determine whether the costs reported by Childrens Unit for Treatment and Evaluation on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
… audit report, Monitoring of Prevailing Wage Compliance on Construction Contracts (Report 2015-S-99 ). Background Our … and field representatives performed site visits for construction projects, they did not routinely inspect the … of New York: Monitoring of Prevailing Wage Compliance on Construction Contracts ( 2015-S-99 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … Cost Manual (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. … rates set by SED. The reimbursement rates are based on financial information, including costs, that HSOR reports …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1612
… income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017Village of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Olcott Fire Company, Inc. – Financial Operations (2013M-124)
… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Nassau County – Contract Approval Process (2012M-192)
… exceeded the limit from two to 111 days. When additional guidelines were added by NIFA during a control period, the … so that vendors can provide those services at the earliest possible time. Review those contracts where goods/services … NIFA officials to review and update the contract approval guidelines to ensure they are comprehensive, clear, concise, …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Laurens Central School District – Budgeting and Reserves (2013M-135)
… 7, 2013. Background The Laurens School District is located in Otsego County. The District is governed by the Board of … the use of surplus fund balance to finance operations in an effort to avoid raising unnecessary real property … taxes. However, although fund balance was included in the budgets, the District has not actually used fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Attica Central School District – Financial Management (2016M-127)
… 2012 through March 18, 2016. Background The Attica Central School District is located in the Towns of Attica, … Attica Central School District Financial Management 2016M127 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Village of Maybrook – Water Operations (2013M-121)
… audit was to examine internal controls over the Village’s water operations for the period June 1, 2010, through … of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for the fiscal year ended … fees. Key Findings The Village’s internal controls over water operations need to be improved. The water clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
Village of Brightwaters Financial Operations Conflict of Interest and Information Technology 2012M190
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… authorized. Record the official Board’s proceedings in a minute book. To maintain the integrity of the minutes, the pages of the minute book should be numbered and the minute book and any attachments should be in the Secretary’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… set of control procedures that can provide reasonable assurance that thefts of cash receipts will be prevented or …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsSteuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4