Search
New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… To determine whether CVS Health paid pharmacy claims for Empire Plan members who were not eligible. The audit … The Empire Plan is the primary health insurance plan for NYSHIP, serving about 1.1 million members. Since 2014, … Civil Service maintains eligibility and enrollment records for NYSHIP members in the New York Benefits Eligibility and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… and in the spring of 2021, particularly among remote-only students, suggest these impacts disproportionately … and enrollment fell significantly. In spring 2020, only 85.2% of students attended online classes, compared to … 4.9% in school year 2020-2021, and the city expects only half of students to return. DiNapoli made several …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapOpinion 91-3
… OF HIGHWAYS -- Powers and Duties (control of highway equipment) TOWN BOARD -- Powers and Duties (management, custody and control of town property) HIGHWAY LAW, §142(2); TOWN LAW, §§32(1), 64(3): The town … and exclusive authority over the vehicles used by the highway department. Both the town board and the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-3Village of Herkimer – Payroll (2025M-37)
… [read complete report – pdf] Audit Objective Did Village of Herkimer (Village) officials pay salaries, wages and … regular salaries and wages, overtime and payments to employees for unused leave accruals or other benefits upon … other separation-from-service benefits totaling $128,254. While calculations were available for the three employees to …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37Sullivan County – Fiscal Stress (2013M-81)
… is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of … resulting from a very significant liability of the Nursing Home receivables that will not be received and consider the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Plattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… approximately $780,000. Key Findings The Treasurer did not issue press-numbered duplicate receipts, did not record the … and a store which the Chair owns. Key Recommendations Issue press-numbered duplicate receipts for moneys received …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsAssessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated … have provided services to WCB claimants, to notify WCB in writing when the claimant's insurance carrier fails to pay … The proceeds of these penalties are to be deposited in the State's general fund. Key Findings While WCB properly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesReal Estate Portfolio
… Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, … of Interest Metropolitan Transportation Authority: Real Estate Portfolio (2009-S-10) Metropolitan Transportation Authority: Real Estate Portfolio (Follow-Up) (2011-F-30) …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… When submitting to the Office of the State Comptroller (OSC) contract transactions requiring OSC approval, State agencies are required to submit the complete … provides additional information. The Office of the State Comptroller (OSC) in most cases does not require the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of … Agency Project Approval and Monitoring and Administration of the Development Fund 2015M240 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andComsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Purpose of Audit The purpose of our audit was to examine the Library’s controls over cash disbursements and … also did not provide guidance for goods and services not required to be competitively bid. Therefore, all 35 claims … for procuring those goods and services which are not legally required to be bid, including the procurement of …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… 2011 through September 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the Town of Babylon in … Wyandanch Public Library Oversight of Library Resources 2013M399 …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Opinion 89-29
… by this Office as authorizing property acquisition only where it is necessary for a municipal purpose (1982 Opns …
https://www.osc.ny.gov/legal-opinions/opinion-89-29DiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… how quickly these hazards have to be corrected. City rules only state that proof of correction must be submitted …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyDiNapoli Urges Changes to Protect Children Placed in Custody of Relatives or Guardians
… handling of direct placement cases; Develop procedures for county supervision of children in direct placement to ensure … are included in the audit. Full Report https://osc.state.ny.us/audits/allaudits/093020/sga-2020-17s30.pdf Find out how …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-urges-changes-protect-children-placed-custody-relatives-or-guardiansState Agencies Bulletin No. 2011
… Effective Date: 03/31/2022 (A), 04/07/2022 (I) or the date employee returns to the payroll OT Eff Date: Same as … Date: 03/31/2022 (A), 04/07/2022 (I) or the date the employee returns to the payroll OT Eff Date: Same as … Adjustment (LMH). Field on this report include EmplID, Employee Record Number, Employee Name, Earn Code, Grade, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District , East … did not have sufficient supporting documentation. Town of Deer Park – Budget Review (Orange County) Auditors found that … office completed audits of Bolton Fire District Town of Deer Park East Bloomfield Fire District East …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… were not certified to treat Medicaid patients. This not only costs taxpayers, but also allows providers who should be …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionUnified Court System Bulletin No. UCS-277
… and Justices of the UCS in BU 86 whose Pay Basis Code is LEG with a Payroll Status of Active or Leave with Pay on … Clerks in Agency 05680, in BU 86 whose Pay Basis Code is ANN with a Payroll Status of Active or Leave With Pay on … (Administration) The salary on each Job Action Request is determined as follows: Current Salary New Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-277-april-2019-salary-increase-judges-justices-and-new-york-city