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Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… in our initial audit report, Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly … over 1 million members. Civil Service contracts with CVS Caremark to administer the prescription drug program for … issued on September 13, 2023, was to determine whether CVS Caremark paid claims under the correct prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underAccess Controls Over Selected Critical Systems
… controls over selected Office of Children and Family Services (OCFS) systems are sufficient to prevent … Its responsibilities encompass a wide range of social services programs, including: foster care and adoption; child and vulnerable adult protective services; and juvenile justice. OCFS owns approximately 60 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/access-controls-over-selected-critical-systemsRestrictions on Consecutive Hours of Work for Nurses (Follow-Up)
… in our initial audit report Restrictions on Consecutive Hours of Work for Nurses (Report 2017-S-14 ). About the … Labor Law – referred to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law). Effective July 2009, the Law limits the consecutive hours of work by Registered Nurses (RNs) and Licensed …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. The reimbursement rates are based on financial information, including costs, … with SED’s requirements. Other Related Audits/Reports of Interest State Education Department: The Alcott School - …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualVillage of Hastings-on-Hudson - Board Oversight (2018M-92)
… carryover to 2017 by 4,510 hours with an estimated value of $213,058. In addition, sensitive information technology … Village officials disagreed with certain aspects of our findings and recommendations, but indicated they have … Village of HastingsonHudson Board Oversight 2018M92 …
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)
… , East Ramapo Central , Kenmore-Town of Tonawanda Union Free , Plattsburgh City , South Colonie Central , and South Huntington Union Free . Audit Objective To determine whether the 10 school …
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)
… and make any needed budget amendments if revenues fall short of estimates. Consider the potential financial impact …
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)
… complete report – pdf] Audit Objective Determine whether Town of Berkshire (Town) officials sought competition for … Determine whether Town of Berkshire Town officials sought competition for …
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)
… a population of approximately 4,200. The Town is governed by an elected five-member Town Board. Budgeted appropriations … and State agencies in a timely manner as required by law. Periodically review the Clerk’s operations and …
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
… Purpose To express an opinion on the fair presentation of the Report … Law. The primary responsibility of the Board is to ensure that employees who are unable to work due to injury or illness are compensated under … To express an opinion on the fair presentation of the Report …
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)
… totaling $35,038, officials did not seek competition for a transportation efficiency study ($32,500), purchases of … and information technology equipment ($8,512), or for the school District’s attorney that was paid $21,038 … and did not help ensure officials sought competition for goods and services. Key Recommendations Update the …
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)
… (Supervisor) or to the appropriate State agencies by the 15th of each month. For example, a former Clerk held …
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
… SECTION OVERVIEW AND POLICIES Each registered vendor in the Statewide Vendor File has its own vendor record. It is … at 855-233-8363 or [email protected] . State agencies, in coordination with the Vendor Management Unit, are … Each registered vendor in the Statewide Vendor File has its own Vendor Record …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4-overviewTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… complete report - pdf ] Audit Objective Determine whether the Board of the Town of Clarence Industrial Development Agency (CIDA) … Determine whether the Board of the Town of Clarence Industrial Development Agency CIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectNYS 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 Chapter XIII, … Resources for agencies supervisors and employees related to travel expenses …
https://www.osc.ny.gov/state-agencies/travelTown of Pitcairn – Claims Auditing (2024M-69)
… report – pdf] Audit Objective Determine whether the Town of Pitcairn (Town) Town Board (Board) properly audited claims … Board did not properly audit all claims prior to payment. Of 173 claims we reviewed totaling $620,325, 96 claims … 46 claims totaling $38,138 were paid without evidence of an audit and 26 claims totaling $15,593 did not include …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Constitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsNorth 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 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over … 30, 2013. Background Raquette Lake Fire District No. 3 is in Hamilton County and is governed by a Board of Fire Commissioners that comprises …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379XII.5.K Federally Reportable Payments – XII. Expenditures
… that must be reported to the Internal Revenue Services (IRS). The IRS requires the annual reporting of certain payments made to … the following types of payments in aggregate amounts of $600 or more during a single calendar year: Types of Payments …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-payments