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Opinion 2000-16
… offspring" (The American Heritage Dictionary 488 [Second College Edition, 1985]). By way of contrast, Webster's …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16DiNapoli Encourages New Yorkers to Save for College
… is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to help with the costs of getting a degree. According to the … is encouraging New Yorkers who face college expenses to open a 529 College Savings account to start saving now to …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeRestrictions on Consecutive Hours of Work for Nurses
… The NYCRR requires health care employers to establish Nurse Coverage Plans to address typical patterns of staff … enforcement of the Law. The Division does not investigate nurse overtime complaints for State agencies on a timely … Establish policies and procedures to ensure that nurse overtime complaints are investigated timely using …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesManagement of Internal Controls
… strategic partnerships and business consortia of the College of Nanoscale Science and Engineering (CNSE). The …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… December 31, 2018. About the Program The Department of Civil Service (Civil Service) administers the New York … plan is the Empire Plan, which serves about 1.1 million of the members. Civil Service contracts with Empire BlueCross … Eligibility and Accounting System (NYBEAS) as the system of record for member enrollment and eligibility information, …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesDiNapoli: State Pension Fund Value $210.2 Billion
… March 31, 2019. The Fund closed the year with an estimated value of $210.2 billion, which is subject to change once returns are fully audited. The Fund’s audited value at the end of state fiscal year 2018 was $207.4 billion. “The Fund’s value continued to grow during its 2019 fiscal year and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… ranked second in the nation with 98.7% of the population living in areas with broadband in 2019. However, data … by broadband providers. In Hamilton County, just 70% of locations were served, compared to 99% in New York City. This … deployment by prioritizing unserved and then underserved locations, as well as public locations like schools and …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-dividePutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts … February 27, 2014. Background Putnam County is composed of six towns and three villages and has a population of … Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310 …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310State Comptroller DiNapoli Releases Audits
… Health and Mental Hygiene – Oversight of the Practice of Funeral Directing (2022-S-47) The Department of Health … for governing and regulating the business and practice of funeral directing, undertaking, and embalming in New York … Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up) (2024-F-37) Executive …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1073
… IN FINALIST DATABASE Verify the zip code is correct. NO STREET NAME IN INPUT ADDRESS Enter the street name in the … address that gives directional information for delivery (i.e. N, S, E, W, NE, NW, SE, SW). Verify the directional is correct or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1073-modification-control-d-report-npay766-employee-address-not-barcodeableState Comptroller DiNapoli Releases Audits
… existing CTE programs aligned with the labor market and student demand. Information provided did not reflect how DOE …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… Thomas P. DiNapoli announced today his auditors found a total of $11.7 million in costs that should be recouped … and recover millions, but more needs to be done. My office is working with SED to account for every dollar and make certain that children are getting the services they were promised.” Since taking office …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsDiNapoli Releases Report on SFY 2024-25 Financial Plan
… budget deficit, with a cumulative three-year budget gap of $13.9 billion forecasted by the Division of the Budget (DOB), according to a report by State … year in a stronger financial position than the Division of the Budget anticipated, reduced outyear budget gaps and …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planDiNapoli: NYC Transit Should Improve Response to Safety-Related Defects
… other personnel be required to attend refresher training courses on conducting timely and thorough subway station … formal procedures to document how tests of customer assistant intercoms are to be performed and documented by … 422 "A" defects reported each month and had sustained a "near-perfect" rate of for more than three years in repairing …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-nyc-transit-should-improve-response-safety-related-defectsDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… and emotionally. Part of that recovery is a reckoning with how we responded to it. My office’s recent audit examines … some other states. It had to hire temporary employees to do the surveys because it was understaffed. When DOH did get … to support health and safety inspections at nursing homes. I am urging our congressional representatives to support this …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceDiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… Drunk drivers convicted of certain alcohol-related offenses are not always being … for attempting to operate their vehicles while under the influence or for tampering with the court-ordered ignition interlock device (IID) in their vehicles, according to an audit issued today by New …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededArea #7 – Access Controls – Information Technology Governance
… software program or database. For example, access controls can be implemented to limit who can view electronic files … are set for users, there is limited accountability because someone else knows the password. Holding passwords to certain …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Description field and multiple distribution lines (which are referred to as charge lines in Legacy Systems) to provide … entering a distribution line (for Legacy users, these are referred to as charge lines) on a voucher, the Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsOversight of Water Supply Emergency Plans (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the five recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/05/14/oversight-water-supply-emergency-plans-followState Agencies Bulletin No. 2170
… tax deficiency deductions will be initiated in early 2024 for any “Taxable Expense” that did not have taxes … only have a deduction for the Medicare tax deficiency in a 2024 paycheck. Tax Information: Taxable Employee Expense …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2170-year-end-procedure-taxable-employee-expense-reimbursements