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CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… two recommendations included in our initial audit report, Temporary Holding Account Rebate Revenue ( 2019-S-27 ). … attributable to eligible prescription drug claims in its temporary holding account. We found that CVS Health improperly designated a temporary holding account, used to process certain …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
… York City Department of Social Services, is responsible for shelter system management of homeless shelters in the … with DHS. A typical provider contract includes provisions for procurement, inventory procedures, and maintenance of records. DHS is responsible for ensuring that all shelters operating under its regulatory …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followOpinion 90-32
… Requirements (for DEC ordered construction of town salt storage shed) HIGHWAY LAW, §142(4); LOCAL FINANCE LAW, … of bond proceeds for the construction of a town salt storage shed is not subject to referendum under either … expenditure of moneys in excess of $100,000 to build a salt storage shed in settlement of a proceeding against the …
https://www.osc.ny.gov/legal-opinions/opinion-90-32DiNapoli: Wall St. First Half Profits Total $13 Billion, Down From 2022
… Wall Street’s 2023 first half profits of $13 billion were … But these are volatile times in America and globally, and Wall Street’s relatively stable profits and employment levels … their firms. Tax Contributions DiNapoli’s office estimates Wall Street was responsible for $5.4 billion in city tax …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-wall-st-first-half-profits-total-13-billion-down-2022Homeless Outreach Program at the Long Island Rail Road
… two apparent homeless clients. However, we found not only did the SUS outreach team indicate they had encountered …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadDo Not Call Enforcement Efforts
… Purpose To determine if the Department of State (Department) is fully implementing the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period … To determine if the Department of State is fully implementing the enforcement and collection …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsState Comptroller DiNapoli Releases School Audits
… and procedures. Auditors reviewed of 80 district-owned mobile computing devices disclosed PPSI on 16 of these … or performed an adequate inventory of the PPSI stored on mobile devices. Unless the district officials identify all …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… capital and financial plans? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2007 to determine Board-estimated replacement costs, January 1, 2020 to analyze reserve balance … trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and the creation of a new …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51DiNapoli: Number of New Yorkers Going Hungry Increases Despite Improving Economy
… in Sept. 2021 to 11.9% in July 2022 and experienced the only percentage decreases in such costs in February and March …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-number-new-yorkers-going-hungry-increases-despite-improving-economyReporting Through Retirement Online – Legacy Reporting
… — such as what earnings to report or how to calculate days worked — email the Employer Reporting unit . Legacy … COMR. may be included; however, they are not required Days of Service* 10 A number between 0.00 and 9999999.99 … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineState Comptroller DiNapoli Releases Audits
… audits and examinations have been issued. Department of Health (DOH): Medicaid Program: Overpayments for Therapy … that should have been paid for by Medicare. Department of Health: Improper Medicaid Payments to a Transportation … the problem identified in the initial report. The Office of the Medicaid Inspector General opened an investigation …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Oversight of Kendra’s Law
… Objective To determine whether the Office of Mental Health (OMH) is effectively monitoring … Outpatient Treatment (AOT) to provide reasonable assurance that existing and potential AOT recipients receive their court-ordered treatment. Our audit covered the period from April 2019 to September 2023. About the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawState Agencies Bulletin No. 859
… a Licensure Premium was established for certain NYS School for the Deaf and NYS School for the Blind employees who currently possess or who … by the federal government for Medicaid billing; For Psychologists, a New York State license in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November 15, 2012. Background The Town of Fremont is … provides water, highway and general government services to its residents. The Town Board is comprised of four elected …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Opinion 2000-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … industrial development agency may not determine at the end of a year to provide additional compensation as an … an annual salary and an extra lump sum amount at the end of the year …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Holtsville Fire District – Financial Management (2025M-4)
… minutes from 1972 (the year the District was established) mention the reserve funds and balances at the time of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4English Language Learners Programs
… ELLs and are required to make Bilingual Education (BE) programs available in all home languages spoken by 20 or more … nine (78%) school districts we visited that required BE programs did not have a program or an exemption from BE … education; however, 5,632 (77%) students did not have programs available in their home languages and/or grade …
https://www.osc.ny.gov/state-agencies/audits/2024/09/18/english-language-learners-programsOpinion 92-41
… Law, §5[1]; 1986 Opns St Comp No. 86-34, p 55), and have only those powers expressly granted by statute and … [a] power not expressly granted by statute is implied only where it is 'so essential to the exercise of some power …
https://www.osc.ny.gov/legal-opinions/opinion-92-41Oversight of Adult Protective Services Programs (Follow-Up)
… from abuse, neglect, financial exploitation, or other harm; and have no one available who is willing and able to … is responsible for assessing the adult's needs and risk of harm, which may also require coordination with law …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-follow