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Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Report 2022-S-24 ). About the … covering over 1 million members. Civil Service contracts with CVS Caremark to administer the prescription drug program … Plan for members and their dependents who do not qualify for Medicare, and the Empire Plan Medicare Rx drug …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… filed an annual financial report with the Office of the State Comptroller since the fiscal year ending December 31, … files the annual financial report with the Office of the State Comptroller within 60 days after the close of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash … the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and separate from the …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight to ensure that Village … to carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information … periodically reconcile leave balances to ensure employees do not exceed carryover limits. Address the IT …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92School District Physical Education Compliance (2018-MS-3)
… in the School Districts of: Baldwinsville Central , Binghamton City , Brockport Central , Camden Central , … complied with PE requirements mandated by State Education Law and regulations. As a result, not all students are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/12/school-district-physical-education-compliance-2018-ms-3Westchester County – Budget Review (B18-6-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … Background Westchester County, adopted a total budget of approximately $2.1 billion for fiscal year 2018. Key …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Town of Berkshire – Procurement and Conflict of Interest (2023M-84)
… report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for purchases while avoiding conflicts of interest. Key Findings The Town Board (Board) did not … seek competition for purchases or avoid conflicts of interest. As a result, goods and services may not have …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-berkshire-procurement-and-conflict-interest-2023m-84Town of Greenport – Town Clerk Operations (2017M-3)
… and did not make disbursements to the Supervisor and State agencies in a timely manner. The Board did not provide … received and remit such moneys to the Supervisor and State agencies in a timely manner as required by law. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… The Workers' Compensation Board (Board) was established under Article 8, Section 140 of the Workers' Compensation … is to ensure that employees who are unable to work due to injury or illness are compensated under programs covering both occupational and …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchOtselic Valley Central School District – Procurement (2022M-58)
… officials used a competitive process to procure goods and services not subject to competitive bidding. Key Findings … officials did not always seek competition to procure goods and services not subject to competitive bidding. Out of nine … competitive bidding threshold reviewed totaling $109,671 and two professional service contracts totaling $35,038, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20X.4 Overview – X. Guide to Vendor/Customer Management
… has its own vendor record. It is important all information on the vendor record is correct to ensure timely and accurate … information through the New York State Vendor Self-Service Portal at https://esupplier.sfs.ny.gov/psp/fscm/SUPPLIER . … on the vendor record, including vendor classifications (see Chapter X, Section 4.A - Vendor Classifications and some …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… CIDA’s annual report was accurate before submitting it to State oversight agencies. Key Recommendations Approve … information on CIDA’s website. Submit accurate reports to State oversight agencies. Although IDA officials disagreed …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Pitcairn – Claims Auditing (2024M-69)
… paid for inappropriate purposes. 24 claims for diesel fuel totaling $66,516 and one paving claim totaling $99,691 … could have saved money. For example, a State diesel fuel contract could have saved the Town about $3,000 on these … The Board improperly donated $1,500 to a volunteer group and paid utility bills totaling $811 for a private …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69NYS Travel Information
… Travel Guidelines OGS Net Card Memo : Memo issued by OGS … necessary changes to the State's credit card program Travel Manual Travel FAQs Guide to Financial Operations (See … Report of Travel Expenses and Claim for Payment AC 160-S : Statement of Automobile Travel AC 1099-S : Request/Agreement …
https://www.osc.ny.gov/state-agencies/travelConstitutional Tax Limits
… The New York State Constitution places a legal limit on the authority of counties, as well as cities and … payments if taxes are levied in excess of a municipality’s tax limit. File Constitutional Tax Limit Form Now Enrollment … the OSC Help Line. (518) 408-4934 (866) 321-8503 (toll free) Technical issues, account set-up or log-in password …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsXII.5.K Federally Reportable Payments – XII. Expenditures
… This section provides Business Units with guidance on how to determine the federal reportability of payments as … payments made to vendors and payees. Business Units play a vital role in helping New York State comply with these IRS … Expenditures (BSE) so that an additional Form 1099-MISC can be produced outside of SFS. For information on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsOpinion 92-1
… be credited to a custodial bank's federal reserve system account or to a member bank with which the custodial bank maintains an account. In the case of the other eligible obligations, an … clearing house with which the custodial bank maintains an account must make such entries on its books, in order that …
https://www.osc.ny.gov/legal-opinions/opinion-92-1DiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… A new report by State Comptroller Thomas P. DiNapoli examined … without access. “Having high-speed internet access is no longer a luxury, but a necessity,” DiNapoli said. … organizations worked to improve availability where gaps existed, while state and federal level subsidies …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycOpinion 95-32
… agreements) GENERAL MUNICIPAL LAW, §§10, 11: A local government is not required by law to enter into security and … specified by subdivision 3 include a pledge of "eligible securities" having an aggregate market value at least equal … deposits in section 10(3) (see also Banking Law, §107-a, which relates to the compliance by a public depositary with …
https://www.osc.ny.gov/legal-opinions/opinion-95-32