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Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were … nurses as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOpinion 90-34
… that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and … An emergency rescue and first aid squad within a village fire department is not entitled to receive foreign fire … an emergency rescue and first aid squad within a village fire department is entitled to receive foreign fire insurance …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… prior to awarding projects to its own company. We observed hazardous conditions, including water-damaged … manner. Therefore, many of the unsafe conditions DHCR observed remained uncorrected, sometimes for years. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellControls Over CUNY Fully Integrated Resources and Services Tool
… be complete by 2012. By October 29, 2015, 20 campuses had at least part of the system implemented, and at that time, … like many large computer systems, uses role-based access. Roles are created for the various functions at CUNY, such as the Admissions Office or Registrar. These roles give individuals permission to perform certain …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… District Attorney Michael P. Langey, and New York State Police Superintendent Steven G. James announced the arrest of … thanks to Acting District Attorney Langey and the State Police for their continued partnership in fighting … expense of the community. I applaud the work of the State Police members assigned to this case, the Comptroller’s …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … A Buffalo City School District technician was sentenced today …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… The Office's mission is to promote the well-being and safety of the State's children, families, and communities. The Office's Division of Child Care Services (Division) is responsible for … providers and, in doing so, helps protect the health and safety of children by verifying that their care providers …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionGovernment-Wide Financial Data – 2023 Financial Condition Report
… and liabilities and deferred inflows of resources in three categories: Net investment in capital assets Restricted net position Unrestricted net … recovery from COVID-19, and the effects of inflation on consumption and use taxes. Statement of Activities …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … in particular in situations where wages or pay rates change or when there are additional payments. Hannibal …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund closed the year with an estimated value of $272.8 billion. (Note: In … Funds Fund investment return was 584 for the state fiscal year that ended March 31 2025 The Fund closed the year with …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25State Agencies Bulletin No. 1770
… reporting for 2019, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … September 26, 2019 are due immediately. Pay Checks Issued On Must be Received by OSC No Later Than September 26, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksOpinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §10(l)(ii)(a)(5): A city is not required by general State statute to accept only vouchers which have been certified. You ask whether a city is required by State law to accept only vouchers which have been certified …
https://www.osc.ny.gov/legal-opinions/opinion-97-8IX.7.A Funds – IX. Federal Grants
… (OSC). All consolidations will be discussed with agencies on an individual basis to ensure that transaction processing … impacted. The need for the establishment of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an agency receives an award from a Federal agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … To determine whether Barnard College complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeCollege of Fredonia – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSustainable Investments and Climate Solutions Program
… provides a roadmap for the Common Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key … Action Plan which provides a roadmap for the Fund to address climate risks and opportunities across all asset …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… distinct and separate from the Town of Ellenburg, located in Clinton County. The Board of Fire Commissioners consists … The District has deposits and short-term investments in a credit union which is not a financial institution … had $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialLewis County – County Bridge Maintenance (S9-13-3)
… miles and has approximately 27,000 residents. The County is governed by a 10-member County Legislature. The County’s budgeted … to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2011, to … Town of Prattsville Justice Court 2012M243 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243