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Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates

To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims

https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebates

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… The District’s budgeted appropriations for the 2013 fiscal year are $211,900. Key Findings District officials did not …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)

… Board approved a five-year capital plan to construct a new Town Hall/highway garage at an estimated cost of …

https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230

DiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter

… the end of the third quarter of state fiscal year 2023-24. For the three-month period ending Dec. 31, 2023, Fund …

https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarter

DiNapoli: State Pension Fund Valued at $242.3 Billion at End of Third Quarter

… State Common Retirement Fund (Fund) was $242.3 billion at the end of the third quarter of state fiscal year 2022-23. … New York State Common Retirement Fund was $2423 billion at the end of the third quarter of state fiscal year 202223 …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-state-pension-fund-valued-2423-billion-end-third-quarter

DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter

… State Common Retirement Fund (Fund) was $254.1 billion at the end of the first quarter of state fiscal year 2023-24. … York State Common Retirement Fund Fund was $2541 billion at the end of the first quarter of state fiscal year 202324 …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarter

DiNapoli Report Analyzes Increases in NYC's Unsheltered Population and Spending

… data does not differentiate between placement in permanent vs. transitional housing, and it does not follow up to record … who are in low-barrier beds and which type (Safe Haven vs. stabilization). Report NYC Government Services: Services …

https://www.osc.ny.gov/press/releases/2026/03/dinapoli-report-analyzes-increases-nycs-unsheltered-population-and-spending

Opinion 94-10

… discussed in the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human rights commission) MUNICIPAL COOPERATION -- Human Rights (establishment of joint townwide-village … Whether a town may establish a joint human rights commission for the portion of the town located …

https://www.osc.ny.gov/legal-opinions/opinion-94-10

Other Bulletin No. 63

… the State University Construction Fund instructions for processing the April 2022 SCF M/C LLS Payment. Affected … 130 and the Division of the Budget Bulletin D-1144 provide for payment of the 2022-2023 Longevity Payments effective … OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scf

Opinion 90-25

… had been installed and subsequently entered into a written agreement with the corporation for the rental of the … operational or only from the date of the written rental agreement. You also ask whether the cost of hydrant rental … the date of the execution of the written hydrant rental agreement. Article VIII, §1 of the State Constitution …

https://www.osc.ny.gov/legal-opinions/opinion-90-25

State Agencies Bulletin No. 2320

… is to notify agencies of an automatic union dues increase for employees represented by the Police Benevolent … from the PBANYS dated February 19, 2025, membership dues for employees in Bargaining Unit 31 (Deduction Code 483) will … will automatically increase the biweekly deduction amount for union dues (Deduction Code 483) as follows: Current …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2320-police-benevolent-association-new-york-state-inc-pbanys-dues-increase

Opinion 92-3

Whether the chairman of a town planning board has a conflict of interest prohibited by General Municipal Law article 18 under the following circumstances

https://www.osc.ny.gov/legal-opinions/opinion-92-3

Cost-Saving Ideas: Evaluate the Efficiency of Your Water Delivery System

… Protection Agency (EPA) has established an industry goal of 10 percent for unaccounted water system losses. A water … areas that may need attention, particularly large volumes of unaccounted-for water. Calculate unaccounted-for water … and quantify all water sources to calculate the number of gallons produced by your municipal water system annually. …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluate-efficiency-your-water-delivery-system

Opinion 2004-3

… with non-property tax revenues); (exclusion for pay-as-you-go financing) CONSTITUTIONAL LAW -- Tax Limit (exclusion … with non-property tax revenues); (exclusion for pay-as-you-go financing) FEES -- Tax Limits (exclusion from tax … even when the fund is comprised exclusively of user fees. You ask whether a city may exclude from its constitutional …

https://www.osc.ny.gov/legal-opinions/opinion-2004-3

Breesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)

… by law and the Company’s bylaws. Key Recommendations The Committee should establish controls for handling cash at …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activities

State Agencies Bulletin No. 1160

… other Increases and to provide agencies with instructions for payments not processed automatically. Affected Employees … between New York State and NYSCOPBA (BU21) and provides for the payments described below for those employees covered by the agreement: General Salary …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1160-implementation-general-salary-and-other-increases-and-ending-and

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