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CVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueNew York City Budget Balanced But Economic Risks Have Grown
… New York City ended fiscal year (FY) 2019 with a surplus of … savings program and unneeded reserves in that year. “New York City’s economy continues to expand, but the risk of … target of 15 percent. The Health and Hospitals Corp., the New York City Housing Authority and the Metropolitan …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownOpinion 2004-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC HEALTH LAW §2803-a: Purchases by a county on behalf of a "municipal hospital" or for a county nutrition program … Whether purchases on behalf of county agencies may be made pursuant to the exception to …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9Accounts Payable Advisory No. 31
… 52001 Electricity Commodity 52002 Electricity Transmission Gas Commodity 52020 Methane 52021 Natural Gas 52022 Propane (non-vehicle use) Gas 52025 Gas Transmission Heating & Cooling Fuel Commodity …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsLocal Government Ethics
Relates to conflicts of interest of municipal officers and employers codes of ethics and boards of ethics repealer
https://www.osc.ny.gov/legislation/local-government-ethics-0Opinion 97-11
… General Municipal Law does not authorize a city to require members of the city's housing authority to complete and file … the General Municipal Law authorizes a city to require the members of the housing authority established for the city to … of a municipality , whether paid or unpaid, including members of any administrative board, commission or other …
https://www.osc.ny.gov/legal-opinions/opinion-97-11IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… amount of cash the Authority would draw from the State by this amount. 60457 DS Offset – Miscellaneous Used for any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Opinion 94-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … superintendent must contain an original signature of the superintendent or may contain a signature affixed by a …
https://www.osc.ny.gov/legal-opinions/opinion-94-4XI.5 Purchase Authorizations – XI. Procurement and Contract Management
… Purchase Authorization contract (Purchase Authorization). This section provides information related to Office of the … OSC requires a copy of the Notice of Contract Award . This Notice of Contract Award should contain an itemized … reservation (e.g. PAFR0016). For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizationsMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … 2012. Background The District is a district corporation of the State, distinct and separate from the Town of Colonie … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Comptroller DiNapoli Releases School Audits
… office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School District , Syracuse City School District and the Your Home Public Library . State … office completed audits of the CaledoniaMumford Central School District Genesee Valley Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsRoosevelt Fire District – Fire Station Project (2015M-163)
… the procurement policy to include the use of competitive methods to obtain professional services. Ensure that District …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/10/23/roosevelt-fire-district-fire-station-project-2015m-163Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… Internet use and password security, it has not distributed this policy to District members. The District has no disaster … from daily back-up files the event of an emergency, this process has never been tested. District officials do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyRockland County – Budget Review (B23-6-8)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the County of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rockland-county-2023-B23-6-8.pdfMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up) (2024-F-14)
To determine the extent of implementation of the 12 recommendations included in our initial audit report, Medicaid Program: Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Report 2021-S-11).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f14.pdfImproper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Follow-Up) (2020-F-22)
To determine the extent of implementation of the ten recommendations included in our initial audit report, Improper Managed Care Premium Payments for Recipients With Duplicate Client Identification Numbers (Report 2018-S-24).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f22.pdfResources and Responsibilities: New York State’s Environmental Funding
On the founding Earth Day just over 50 years ago, New York State created the Department of Environmental Conservation (DEC) to ensure protection of our natural resources for generations to come.
Pension Payment Calendar
NYSLRS pension payments are deposited or mailed monthly — direct deposits are on the last business day of each month and checks are mailed on the second-to-last business day of each month.
https://www.osc.ny.gov/files/retirement/retirees/pdf/pension-payment-calendar.pdfOpinion 98-10
… -- Streets and Highways (town repair and maintenance of village streets); (source of revenues to fund town services on village streets) STREETS AND HIGHWAYS -- Highway Department (town repair and maintenance of village streets) -- Repairs (by town of village streets) -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-10XI.2.L Contract Signature Page – XI. Procurement and Contract Management
… and any contractor (whether individual, partnership, or corporate) must have proper acknowledgment of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2l-contract-signature-page