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New York State Health Insurance Program – CVS Caremark Payments Made Under the Incorrect Plan
… determine whether CVS Caremark paid pharmacy claims under the appropriate plan for Medicare-qualified Empire Plan members. The audit covered the period from January 2022 through June … determine whether CVS Caremark paid pharmacy claims under the appropriate plan for Medicarequalified Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/new-york-state-health-insurance-program-cvs-caremark-payments-made-under-incorrect-planMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, submit an adjustment using … You cannot adjust the deductions. If you are adjusting Earnings only, you will need both Transactions 3 and 4. If you are adjusting Days and Earnings, you will need both Transactions 3 and 4. If you are …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedLocalities’ Procurements of Paper Ballots
… whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper … New York City Board and the County Boards as the “Local Election Boards.” The New York State Board of Elections … in the State and providing oversight to the Local Election Boards. During the fiscal year ended March 31, 2013, …
https://www.osc.ny.gov/state-agencies/audits/2015/03/30/localities-procurements-paper-ballotsMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period … effective April 1, 2012, MCOs receive a “Supplemental Low Birth Weight Newborn Capitation Payment” (low birth weight kick payment) for each enrolled newborn weighing …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightCompliance With Executive Order 111 – Agency Energy Efficiency Goals and Practices
… to as Affected State Entities (ASEs), achieved a reduction of their energy consumption by 35 percent as directed by Executive Order 111 (E.O. 111 or the Order) and whether the New York State Energy Research and … after E.O. 111 was issued, no one can be certain precisely what was accomplished on a statewide basis and whether …
https://www.osc.ny.gov/state-agencies/audits/2013/10/17/compliance-executive-order-111-agency-energy-efficiency-goals-and-practicesCrystal Beach Volunteer Fire Department – Foreign Fire Insurance Tax Proceeds (2026M-24)
… funds. A lack of adequate oversight increases the risk of theft, misuse and mismanagement of fire department FFI tax … oversight and controls, there is an increased risk of theft, misuse and mismanagement of the Department’s funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/crystal-beach-volunteer-fire-department-foreign-fire-insuranceComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Addison Central School District , Cattaraugus-Little … School District, Williamson Central School District, and the Willsboro Central School District . State Comptroller … ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1DiNapoli Announces $200 Million Commitment for Opportunistic Investments
… for these emerging hedge fund managers, including women and minority-owned managers, while at the same time … on the undercapitalized yet outperforming niche segment of women and minority owned hedge fund managers. The company was … in 2011 and is located in New York City. It is a certified women and minority-owned investment management company whose …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsEastport Fire District – Procurement (2025M-50)
… [read complete report – pdf] Audit Objective Did the Eastport Fire District (District) Board of Commissioners (Board) seek competition for the procurement of goods and services? Audit Period … Did the Eastport Fire District District Board of Commissioners Board seek competition for the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123DiNapoli: Former President of Local Historical Society Pleads Guilty to Stealing Over $62K from Non-Profit
… of a fiberglass ox statue for the “Oxen of Orleans” Public Art Project. Ierlan purchased the ox with her own personal … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-former-president-local-historical-society-pleads-guilty-stealing-over-62k-non-profitOversight of Study Abroad Programs
… in various global learning experiences regardless of their home institution. During the 2023–24 academic year, 26 SUNY … The other six agreements were not submitted until March and April 2025, after our audit started and SUNY OGA …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsSubmitting Payments for NYSLRS Members – Enhanced Reporting
… With each report, you must submit payment for the total amount of contributions, loans and service … the funds electronically through the automated clearing house (ACH) system. Rather than sending a check, using ACH … offices, staff, etc. Easy. Your payment comes directly to us. Secure. It’s the same system used by banks. …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersEligibility, the Benefit and Filing – Non-Contributory Plan with Guaranteed Benefits
… retire by the first day of the month following your 70th birthday, even if you have not elected the special plan. The …
https://www.osc.ny.gov/retirement/publications/1513/eligibility-benefit-and-filingVested Retirement Benefit – State Police Plan
… Eligibility If you leave public employment before retirement age, but have at least five years of service … to collect a vested retirement benefit depends on your tier: Tier 2 — the first of the month following your 55th birthday. Tier 5 — your 55th birthday. Tier 6 — your 63rd birthday. The …
https://www.osc.ny.gov/retirement/publications/1518/vested-retirement-benefitVested Retirement Benefit – Special 20- and 25-Year Plans
… payable for life, and you may elect one of several pension payment options to provide a continuing payment to a beneficiary of your choosing after you die. …
https://www.osc.ny.gov/retirement/publications/1517/vested-retirement-benefitVested Retirement Benefit – Regional State Park Police Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and your earnings when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1867/vested-retirement-benefitVested Retirement Benefit – En-Con Police Officers Plan
… Eligibility You are eligible for a vested retirement benefit if you leave public employment … age, you will be entitled to a retirement benefit based on your service and salary earned when you were an active … benefit at the earliest possible date, file a retirement application within 90 days before you become eligible. If we …
https://www.osc.ny.gov/retirement/publications/1822/vested-retirement-benefitMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program covers medically necessary … ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid programs to reject these claims …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsAccounts Payable Advisory No. 28
Certifying Controls over the Agencys Payment Process
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certification