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CVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and … services are rendered to dual-eligible recipients, health care providers are required to bill Medicare, which is … To determine if the Department of Health overpaid health care providers Medicaid claims for therapy services and …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareState Agencies Bulletin No. 2386.1
… paycheck stub or direct deposit advice. D40 Over 40 Cash Out DH4 Over 40 Hourly Cash Out 40C Over 40 Cash Out CSEA Undeliverable Checks: When a valid payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outState Agencies Bulletin No. 2356
… bulletin is to provide processing instructions to agencies for entering the new Referral Bonus payments for eligible employees at DOCCS. Affected Employees: … in two separate $1,500 installments, has been approved for certain employees in a position designated as one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2356-new-referral-bonus-eligible-employees-department-corrections-andOther Bulletin No. 66
… code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2023 SCF … to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-66-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 74
… code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2024 SCF … to employment and income taxes. Federal, State, and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-74-april-2024-state-university-construction-fund-scf-civilEast Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and … 2023-24 fiscal year operating surplus, we conducted a review of the District’s adopted budget for the current … The purpose of our budget review was to determine whether the significant revenue and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Wayne Central School District – Transportation Department Operations (2021M-160)
… the overall efficiency and cost-effectiveness of the transportation department’s operations. Key Findings District … the overall efficiency and cost-effectiveness of the transportation department’s operations. The Board of … did not adopt comprehensive written policies for the transportation department’s operations. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mGananda Central School District – Procurement (2021M-86)
Determine whether Gananda Central School District District officials used a competitive process to procure goods and services to achieve the optimal use of District resources
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Liberty Central School District – Information Technology (2022M-73)
… use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially … is increased. Establish adequate information technology (IT) contracts with the District’s vendors. As a result, the … the District may pay for duplicated services. Ensure the IT contingency plan was kept up to date. As a result, in the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73Norfolk Fire District – Board Oversight (2022M-109)
… claims totaling $97,727 and determined they were generally for appropriate District purposes. However, 17 claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109Pleasantville Union Free School District – Claims Auditing (2022M-136)
… trained or had necessary access to District records for the claims auditor to effectively perform the Board’s … adequately supported or properly audited before payment . For example, we reviewed 100 claims totaling $520,121 and … The claims auditor did not determine if claims: Were for valid District purchases Were billed correctly Complied …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/pleasantville-union-free-school-district-claims-auditing-2022m-136South Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of … Determine whether the South Seneca Central School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164CUNY Bulletin No. CU-845
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 … Employee SZ Teamsters City Employee Background: Pursuant to the Collective Bargaining Agreement authorized by Carmelo … information below includes all data that must be provided to OSC in order to process these increases. NOTE: If a row …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-845-cuny-2025-3125-general-salary-increases-internationalOther Bulletin No. 85
… must be included on the General Comments page. All other employees (including employees on a Leave With Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-85-october-2025-state-university-construction-fund-scf-civilState Agencies Bulletin No. 2408
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2408-new-retention-bonus-eligible-employees-department-corrections-andOther Bulletin No. 79
The purpose of this bulletin is to provide the State University Construction Fund with instructions for processing the October 2024 SCF CSEA LLS payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-79-october-2024-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1134
… reporting line number changes and to describe how account codes will be charged in Fiscal Year 2012-13. Affected … the Statewide Financial System (SFS) and PayServ Account Codes and PayServ Data Conversion Requirements. OSC Actions … Position Management Mailbox. Questions regarding account codes or Position Pool IDs may be emailed to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1134-reporting-line-number-changes-and-budget-year-changes-fiscal-year-2012Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed … and reserves. The Board and officials’ consistent practice of appropriating fund balance that is not needed and … Overestimated budgetary appropriations by a total of $5 million (8.6 percent) and developed budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… audit was to evaluate internal controls over the Company’s financial operations for the period January 1, 2012, through … Board did not provide adequate oversight of the Company’s financial operations, properly supervise the Treasurer’s … records. Prepare monthly bank reconciliations and financial reports and present them to the Board for review. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124