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CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… Off-Track Betting Corp. (OTB) spent at least $121,000 on tickets to sporting events, concerts, food and alcohol for … DiNapoli urged the OTB to seek reimbursement for tickets and other expenses that were inappropriately handed … New York State Gaming Commission permits giving out free tickets but requires the OTB to submit an annual marketing …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part … event, including expenses that are on the State travel card and an employee’s out-of-pocket expenses. An employee … by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… or later, rather than the end of the current fiscal year. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… defendants are presumed innocent and entitled to a fair trial, during which it will be the State of New York’s burden …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseCity of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)
… and calculated revenues upon which their payments in lieu of taxes (PILOTs) are based on. These projects have … monitor projects’ progress and document findings in writing. Require the City or one of the taxing …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/08/city-poughkeepsie-industrial-development-agency-projectOpinion 88-45
… to lend the county money pursuant to the following terms and conditions. Under the proposed plan, the bank would agree … once or in increments. Interest would be payable monthly and the entire principal balance could be paid on any payment … that the obligations shall be only of the kind listed and shall be denominated only as stated. In our opinion, the …
https://www.osc.ny.gov/legal-opinions/opinion-88-45DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis (TB), according to an audit released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersOpinion 90-9
… added). We are aware of no authority in the Village Law for a village board of trustees, by resolution, to limit the … balance of an appropriation, from the appropriation for contingencies, from unappropriated cash surplus or … powers, duties and functions as it shall deem necessary for effectuating or administering the board of trustees' …
https://www.osc.ny.gov/legal-opinions/opinion-90-9DiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… MC physicians — the Performance Incentive Program and the Productivity Incentive Program — and paid 16 of its … Additionally, ECMCC paid a total of $401,096 in additional productivity incentives to three physicians as part of the … noted 16 physicians. Of the $1,655,359 in performance and productivity incentives, ECMCC reported $900,887 as regular …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to … invoice numbers in the invoice number field on a voucher may cause the following problems: SFS will not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… State Comptroller Thomas P. DiNapoli and New York State Attorney General Eric T. Schneiderman today announced the … of New York City’s poorest and most vulnerable residents,” Attorney General Schneiderman said. “As this case has shown … those who put their personal gain first. I commend Attorney General Schneiderman and his staff for their …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackState Agencies Bulletin No. 1429
… the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil … or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingState Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Agencies Bulletin No. 1665
… with the steps required to calculate breaks in service for ORP and VDC members (Plan Type 7Z) who appear on the … reports identify incomplete ORP/VDC Suspense/NRI dates for ORP and VDC members who have an Active payroll status, … a new 366 Completion Date and/or 7 Year Completion Date for each ORP/VDC member appearing on the NBEN742. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1665-calculating-breaks-service-orp-participants-apprear-control-d-nben742DiNapoli Releases Report on Pre-Pandemic Migration Trends
… (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than nonresident … between 2015 and 2019 was approximately 28,700, or 0.3% of resident taxpayers. Married filers left New York at twice the … and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsAdministration of Tenant Complaints
… Purpose To determine whether New York State Homes and Community Renewal’s Office of Rent Administration addresses tenant complaints in a … and December 31, 2012. Background New York State Homes and Community Renewal consists of all the State’s housing and … To determine whether New York State Homes and Community Renewals Office of Rent Administration …
https://www.osc.ny.gov/state-agencies/audits/2014/12/11/administration-tenant-complaintsCity of Salamanca - Collections (2023M-131)
… (Comptroller) collections were recorded and deposited in a timely and accurate manner. Key Findings The Comptroller’s … were not always accurately recorded and because adequate collection records were not always maintained, we could not determine whether deposits were generally made in a timely manner. We reviewed 29 deposits totaling nearly $2 …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131DiNapoli: NYC's 2024 Budget Balanced, but Risks Loom
… monies in its rainy-day fund. New York City is the only one of America’s 10 largest cities that does not have a …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-nycs-2024-budget-balanced-risks-loomReview of the Mayor’s Executive Budget for Fiscal Year 2004 - June 2003
"The current financial crisis began during FY 2002 and was precipitated by several factors."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2004.pdf