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Opinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5DiNapoli Releases April State Cash Report
… in taxes during the first month of the 2016-17 fiscal year, a decline of $420.4 million or 4.9 percent from April … issued today by State Comptroller Thomas P. DiNapoli. The year-over-year decline is primarily due to lower estimated personal … in taxes during the first month of the 201617 fiscal year a decline of $4204 million or 49 percent from April 2015 …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-releases-april-state-cash-reportOverview – XI. Procurement and Contract Management
… in the Statewide Vendor File and have a valid Vendor ID. In addition, they must be registered in the New York State Customer File and assigned a Customer ID. It is the responsibility of the State agency to initiate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewIncorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-up)
… Plan (Report 2022-S-24 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … NYSHIP covers about 1.2 million active and retired State, participating local government, and school district … Rx Plan allows for significant cost avoidance for the State. The objective of our initial audit, issued on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/incorrect-payments-cvs-caremark-medicare-rx-drug-claims-were-improperly-paid-underMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… into a national rebate agreement with the Centers for Medicare & Medicaid Services in exchange for state Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… our audit report, New York State Health Insurance Program: Empire BlueCross BlueShield Selected Payments for Special … and school district employees, and their dependents. The Empire Plan (Plan) is the primary health benefits plan for … New York State Department of Civil Service contracts with Empire BlueCross BlueShield (Empire) to administer the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that … the ages of three and five years. Elmcrest is reimbursed for these services through rates set by SED. These …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualContract Advisory No. 31
… be made unless the purchase specifies a later date. The NYS Description should contain the group number, award number … purchase and the transaction should be created using the NYS Vendor Id associated with the centralized contract from … a minimum, this should include the justification for the selection of the vendor and its particular offerings, and a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/31-purchases-ogs-centralized-contractsErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B … audit report on June 30, 2017. The audit objective was to determine whether the Department of Health (Department) … To determine the implementation status of the four …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followCity of Yonkers – Budget Review (B6-16-10)
… the State of New York Mortgage Agency that the Agency will transfer $11 million to the Municipal Bond Bank Agency for … in the metered water rates, sewer rents and real estate transfer taxes. The appropriations for tax certiorari … the State of New York Mortgage Agency that the Agency will transfer $11 million to the Municipal Bond Bank Agency for …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10State Agencies Bulletin No. 1893
… State Agencies Bulletin No 1893 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeState Comptroller DiNapoli Releases Municipal Audits
… maintained or that it received written financial reports to manage operations or ensure bank reconciliations were … audit of the secretary-treasurer’s accounting records for 2020 through 2022. The board also did not properly audit claims prior to payment. Of the 108 claims totaling $209,006 that auditors …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… All three were ordered to pay restitution. Town of Carmel – Procurement (Putnam County) The board-adopted …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… the fifth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced today. Statewide, local collections totaled more than $1.5 … the fifth consecutive month that collections exceeded 2020 results State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentDiNapoli: State Tax Receipts Tracking Close to Projections Through First Half of the Year
… of the year, risks including global unrest, labor market weakness, or adverse weather could negatively impact … reflecting, in part, the impact of wage and financial market growth over the course of the year. Year-to-date …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-tax-receipts-tracking-close-projections-through-first-half-yearState Agencies Bulletin No. 1947
… be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York Retiree …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1947-april-2019-april-2020-and-april-2021-public-employees-federation-pefTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… over a three-month period in 2012, the weight of the solid waste the Town paid to dispose of at the Franklin County … controls over cash receipts and poor monitoring of solid waste received at the transfer station. One individual is responsible for weighing the solid waste to determine the amount owed from the customers, …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… same number of districts were designated in fiscal stress last year, many of the entities in this year’s list have … fiscal stress monitoring system has revealed encouraging results in several communities,” said DiNapoli. “However, … in “significant fiscal stress” and the remaining 21 as “susceptible to fiscal stress.” The scores are based on …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stress