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Restrictions on Consecutive Hours of Work for Nurses
… Between January 1, 2015 and May 23, 2017, the Division closed 186 cases regarding 540 complaints. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesDiNapoli Encourages New Yorkers to Save for College
… Savings account to start saving now to help with the costs of getting a degree. According to the Federal Reserve Bank of New York's latest figures from 2015, the nationwide … loan balance is $29,700 and New Yorkers owe an average of $32,200. As the cost for a college education increases, …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-encourages-new-yorkers-save-collegeDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal … connections in every corner of the state, according to a new analysis released by State Comptroller Thomas P. … when work, school, healthcare and commerce went online, and showed that reliable, high-speed internet is …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideManagement of Internal Controls
… internal controls that helped to ensure an ethical business climate and compliance with applicable laws, rules … support the technical programs, strategic partnerships and business consortia of the College of Nanoscale Science and … to support CNSE and continues to foster an ethical business climate and compliance with applicable laws, rules …
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
… (Civil Service) administers the New York State Health Insurance Program (NYSHIP), which provides health insurance coverage to over 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesState Comptroller DiNapoli Releases Audits
… – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college … graduate. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student … A prior audit, issued in February 2024, found areas in need of improvement, including length of Assisted Outpatient …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 868
… EXP Taxable Expense. This code is used for payments of “lieu of expenses,” non-overnight meal allowances, excess per diem … Fringe Benefit. This code is used for the taxable value of personal use of an employer-provided vehicle and chauffeur …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008DiNapoli Calls for Long-Needed State Debt Reform
… by State Comptroller Thomas P. DiNapoli identifies policy and fiscal weaknesses that have allowed state debt to grow to troubling levels and offers a roadmap for state debt reform to improve debt affordability and protect New York’s fiscal health. Debt service is …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformOpinion 2000-16
… social group in society consisting [especially] of a man and woman and their offspring" (The American Heritage …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16More About This Retirement Plan – State Police Plan
… the benefits available to Tier 2, 5 and 6 members of the Police and Fire Retirement System (PFRS) covered by … 4 in PFRS.) These benefits are provided by Section 381-b of the New York State Retirement and Social Security Law … and Local Retirement System, headed by the Comptroller of the State of New York, administers this plan. Our main …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planTown of Lockport – Justice Court (2018M-36)
… than six years old. The Justices did not ensure that all tickets were properly disposed in a timely manner or that …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… operations to ensure that assets were safeguarded for the period January 1, 2015 through April 12, 2017. … fire protection services for the East Bloomfield Fire District, which covers the Town of East Bloomfield and … as necessary. Conduct an annual audit of the Department’s accounting records, as required by the Department’s bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… and maintaining proper cash receipt records showing which tickets were sold and by whom each month. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsVillage of Richfield Springs – Justice Court (S9-14-1)
… pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Chittenango Central School District – Financial Management (2016M-294)
… District is located in the Towns of Cazenovia, Lenox, Lincoln and Sullivan in Madison County, and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Village of Morris – Fund Balance (2017M-58)
… by an elected three-member Village Board. General fund and water fund budgeted appropriations for 2016-17 were $477,785 … $338,000, or 159 percent of actual expenditures, and the water fund balance increased by 58 percent to $238,700, or … both the general and water funds, the contingency budget line exceeded the maximum allowable amount each year by an …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Sidney – Financial Activities (2023M-14)
… were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Lewiston-Porter Central School District – IT Asset Management (S9-22-14)
… Specifically: Seventeen IT assets (11 Chromebooks and six Apple devices) with estimated total costs of $5,820 based on …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14Geneseo Central School District – IT Asset Management (S9-22-11)
… to confirm they were inventoried. We found 12 percent of the sampled assets were not properly accounted for. … Specifically: Five Chromebooks with estimated total costs of $1,300 based on recent purchases could not be physically …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11VIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… State agencies that do not use the Billing module in SFS to create interagency bills, Hybrid Journal Entries may be used to charge/reimburse for costs. Hybrid Journal Entries contain … for guidance on: Submitting APJV and GLJE transactions to SFS Obligation and Accounting Dates for Transactions …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entries