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Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates (2023-S-2)
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/files/state-agencies/audits/pdf/sga-2025-23s2.pdfNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) 180-Day Response
To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n4-response.pdfLocal Sales Tax Data, Reports and Resources
… digit growth in New York City. However, local governments are contending with higher costs from inflation, which was …
https://www.osc.ny.gov/local-government/resources/local-sales-tax-data-reports-and-resourcesCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … The Empire Plan provides its members with four types of health insurance coverage: prescription drug, …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceScience Academies of New York Charter Schools – Purchase versus Lease of Buildings (2017M-279)
… Purpose of Audit The purpose of our audit was to determine whether the Board conducted an appropriate cost-benefit analysis when deciding whether to lease or purchase school buildings for the period July 1, … did not analyze purchasing options before deciding to lease buildings. We estimate SANY could have achieved …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/science-academies-new-york-charter-schools-purchase-versus-lease-buildingsDiNapoli: Audit of State Agencies Recommends Better Tracking of Food Purchases From Local Farmers
… The Department of Agriculture and Markets (Ag&Mkts) and the Office of General Services (OGS) are now directing all state agencies to submit better reporting of their purchases of New York produced foods according to …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-state-agencies-recommends-better-tracking-food-purchases-local-farmersCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … $850 million in commercial drug rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017IX.12.Q Annual CFDA Confirmation for Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… Reporting and Oil Spill Remediation will contact certain state agencies to confirm that disbursements for all Federal … from this confirmation process will be reviewed by the State’s auditor/consultant engaged to conduct the State's …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12q-annual-cfda-confirmation-schedule-expenditures-federal-and-non-cash-awardsDiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… New York state’s economic development programs, has failed to fully evaluate most of its programs to determine if they are boosting the state’s economy and … when auditors asked for supporting documentation showing how data was analyzed, ESD was unable to provide it. Auditors …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… $976,000, funded primarily with real property taxes. Key Findings The Board did not provide sufficient … payments. Review the bank statements and reconciliation on a monthly basis. Maintain adequate, timely, and reliable …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… in accordance with its contract with the Department of Civil Service. Our audit covered the period January 1, … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … period January 1, 2014 through December 31, 2018. The cost of the prescription drug program averaged $2.4 billion per …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli Announces Sale of $914.3 Million State of New York General Obligation Refunding Bonds
… State Comptroller Thomas P. DiNapoli today announced the … by Fitch Ratings, Inc. Find out how your government money is spent at www.openbooknewyork.com . Track municipal …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-announces-sale-9143-million-state-new-york-general-obligation-refunding-bondsDiNapoli: Town of Alexander Clerk Arrested for Allegedly Stealing Nearly $3,000 of Taxpayer Funds
… and the New York State Police announced the arrest of Shannon Tiede, the clerk of the Town of Alexander, for allegedly stealing nearly $3,000 from the …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-town-alexander-clerk-arrested-allegedly-stealing-nearly-3000-taxpayer-fundsTown of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… BACKGROUND Chapter 166 of the Laws of 1991 added Article XI-B (The Prompt … that causes the vendor responsibility determination to change. In such circumstances, the contract will continue and … of Taxation and Finance. This rate is subject to change quarterly. Contact OSC’s Help Desk at (518) 408-4672 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingExamination of Travel Expenses Incurred by an Employee of the NYS Department of Health from February 23, 2012 through December 31, 2017
We examined travel expenses incurred by an employee of the New York State Department of Health during the period of February 23, 2012 through December 31, 2017.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-03-20.pdfThe Transportation and Warehousing Sector in New York City
… National and Rest of State Employment In the United States, the transportation and warehousing sector shed … job losses. As the most populous city in the United States, New York City relies heavily on robust transportation … relief aid to create a $65 million medallion relief fund to support taxi drivers who had accumulated significant …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityOpinion 90-47
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … The cases construing Public Officers Law, §§17 and 18 address the scope of employment issue, and consider the …
https://www.osc.ny.gov/legal-opinions/opinion-90-47