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CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the … (Report 2016-S-41 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over 1.2 million active and …
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-followUse of Federal Funding for Election Technology and Security
… remediation plan activities and that County Boards are moving forward with the needed security measures. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… benefits portion of the Empire Plan. United contracts with in-network providers to deliver services to Empire Plan … that were paid using an R&C rate period that was not in effect on the date of the service. Key Recommendations … based on their date of service (thereby using the R&C rate in effect on the date of the service). Review the claims …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, … million members. Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… which are also covered under the Empire Plan’s separate Prescription Drug Program. A physician-administered drug is … drugs under both the Medical/Surgical and Prescription Drug Programs of the Empire Plan; $1,194,719 was … drugs paid for by both the Medical/Surgical and Prescription Drug Programs and develop a process to prevent …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… terms of its contract with Long Island Health Network and, if not, whether Empire BlueCross made overpayments on any of … terms of its contract with Long Island Health Network and if not whether Empire BlueCross made overpayments on any of …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthVillage of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and … Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the former …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Steuben County – Court and Trust Funds (2024-C&T-4)
… 2021 through May 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then … office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from … are entrusted to the Commissioner for safekeeping by order of the Surrogate’s Court. Together, the Commissioner, …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for … GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . … SFS Imaging and Attachment Guidance Record Retention for Accounts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsEligible Titles – Special 20- and 25-Year Plans
… What titles are eligible for the plan? The Section 383-e and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/eligible-titlesExamination of Pitts Management Associates, Inc. Travel Expenses
… was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) were incurred for business purposes and were reasonable in price. … to Downstate. On a monthly basis, PMA was reimbursed for professional fees and the consultants’ travel-related …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesOpinion 90-5
… subject to the statutory maximum. This is in reply to your letter concerning the appointment of public library … board would be responsible for choosing the persons to fill any additional trustee positions. Finally, as to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-5Opinion 90-42
… of in rem tax foreclosure lists) FEES -- Exemption from (housing authority) -- Liability for (city tax districts) PUBLIC HOUSING AUTHORITY -- Fees (exemption from filing and … rem lists) REAL PROPERTY TAX LAW, §1122; CPLR 8021; PUBLIC HOUSING LAW, §52: In a county which maintains an alphabetic …
https://www.osc.ny.gov/legal-opinions/opinion-90-42Opinion 97-14
… fire insurance tax moneys may be used by a vol fire dept to pay for constructing a trophy case and furniture for …
https://www.osc.ny.gov/legal-opinions/opinion-97-14Opinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of … LAW, §104.00: The term "outstanding indebtedness" as used in General Municipal Law, §109-b(6)(c) includes only … which is not excludable pursuant to law. This is in reply to your inquiry asking whether the term "outstanding …
https://www.osc.ny.gov/legal-opinions/opinion-93-11XII.5.M Selecting the Appropriate Handling Code – XII. Expenditures
… can use them. Process and Document Preparation: HANDLING CODE DESCRIPTION A Handling code “A” allows a Business Unit’s courier to pick up a … Units processed that day, and Enter an “A” in the Handling Code box in the Payment Method section of the voucher to make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5m-selecting-appropriate-handling-codeAddiction Support Services During Emergencies (Follow-Up)
… over 1,700 substance use disorder and problem gambling treatment and prevention programs (Programs) across the … to each Program type (e.g., residential, inpatient, opioid treatment). In 2019, OASAS issued guidance—referred to as … them to maintain waiting lists for clients awaiting treatment. Additionally, certain providers, including …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal … Therapy based on clinical evaluations and pay for their services using rates established by SED. The rates are based … special education programs: Evaluations and Related Services. However, payments for services under these two …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manual