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Medicaid Program – Medicaid Drug Rebate Program Under Managed Care
… (Rebate Program) to reduce state and federal expenditures for Medicaid prescription costs. Since January 1991, the … care, as of October 1, 2011, presented a unique challenge for the Department in terms of identifying all occurrences of … number that serves as a universal product identifier for each medication and is the basis for the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-careXV.16.A Overview – XV. End of Year
… provides for the collection, summarization and reporting of unique financial data and information maintained at State … provides for the collection summarization and reporting of unique financial data and information maintained at State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewOpinion 2010-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883; Bayswater v Planning Board of the Town of Lewisboro … NYS2d 445, cert denied 541 US 974, 158 L Ed 2d 469, 124 S Ct 1883, [quoting this passage from the Bayswater case]). 2 …
https://www.osc.ny.gov/legal-opinions/opinion-2010-1-0Child Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child … laws and are safe for children. Our audit covered the period January 1, 2012 through May 9, 2014. Background The Office's mission is to promote the well-being and safety …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionFinancial Reporting and Asset Allocation
… required to be conducted every three years by Section 136-2.5(g)(5) of the regulations of the New York State Department …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationOpinion 2007-8
… This opinion represents the views of the Office of the State …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8Oswego County – Court and Trust Funds (2022-C&T-5)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5DiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… are ongoing, with more agreements expected in the coming weeks. Since the 2010 U.S. Supreme Court's Citizens United …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (2019-S-2) 180-Day Response
To determine whether the Department of Health (Department) paid for claims in violation of federal and State regulations that require an appropriate National Provider Identifier (NPI) for ordering, prescribing, referring, and attending (OPRA) health care providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s2-response.pdfThe New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfElection Form for 25 Year Retirement Plan Section 384 (PF5095)
To elect to contribute under Section 384 (if an employer has adopted it), which permits retirement after 25 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5095.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5095.pdfDiNapoli: State Tax Collections Slightly Stronger Than Expected in February but Remain Volatile
… through February totaled $5.7 billion, up 2 percent from last year and $21.8 million above the latest projections; All … billion and was 6.1 percent or $5.1 billion higher than last year and $5.4 million more than updated projections. … totaled $3.4 billion and was $671.2 million lower than last year, and $2.6 million below projections; and The …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-state-tax-collections-slightly-stronger-expected-february-remain-volatileJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… or complete adequate cost-benefit analyses (CBAs) for proposed projects before approving them. Charge some … applicants fees in accordance with the Board-approved fee schedule. Assess annually reported capital investment and … are approved. Adopt policies and procedures to ensure application and administration fees are properly calculated …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaDiNapoli Op-Ed in Crain's New York Business
… transparency and accountability in budgeting for the use of federal relief funds. The full op-ed is below: What Are … robust tax revenue growth and an unprecedented infusion of federal money. Federal aid stabilized state finances, … should be targeted for programs that alleviate the pains of the pandemic and improve the lives of all New Yorkers. …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-op-ed-crains-new-york-businessFredonia Central School District – Lead Testing and Reporting (S9-25-6)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, … water outlet sampling on the District’s website. This final report includes nine recommendations to that effect. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … officials properly reported initial Cycle Two testing results to DOH in June 2021, they did not report the results …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andDeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… report – pdf Audit Objective Did DeRuyter Central School District (District) officials identify, report and implement needed remediation to reduce … Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … District officials did not properly identify report or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… extent of implementation of the six recommendations made in our initial audit report, Improper Payments for Sexual and … use and the recipient’s treatment is for that other use. In addition to drugs, State law prohibits Medicaid payment … drugs, procedures, and supplies, and whether controls were in place to prevent abuse and misuse of these products. The …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedOpinion 93-2
… -- Change in Fiscal Year (timing of proposition in village) VILLAGES -- Fiscal Year (timing of proposition to change) ELECTION LAW, §15-104; VILLAGE LAW, §§9-908, 9-912: Village Law, §9-912 authorizes a village board, on its own … a referendum on a proposition to change the date of the village general election from March to June may be held at a …
https://www.osc.ny.gov/legal-opinions/opinion-93-2DiNapoli Seeks Information on Safety Measures Taken by Businesses Involved in Shipping Oil
… retirement system’s members, retirees and beneficiaries.” A 2013 derailment in Lac-Megantic, Quebec, resulted in 47 deaths and liability for the accident caused the rail carrier involved to enter … and To describe company policies to ensure that rail car safety mechanisms are in good working order. Read …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-seeks-information-safety-measures-taken-businesses-involved-shipping-oil