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State Comptroller DiNapoli Releases Audits
… recent rate periods (i.e., reimbursement rates from the prior 12 months) to process all claims – even claims for …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: State Pension Fund Value $210.2 Billion
… strategy performed well, with private equity and real estate delivering returns of 9.90 percent and 7.09 percent, … Non-US Equities -4.46% 12.9% Private Equity 9.90% 9.1% Real Estate 7.09% 7.3% Global Equities 3.03% 5.3% TIPS* 2.76% …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-state-pension-fund-value-2102-billionRestrictions on Consecutive Hours of Work for Nurses
… enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. The audit covers the period January 1, … – referred to as the Restrictions on Consecutive Hours of Work for Nurses Law (Law) – and Part 177 of Title 12 of the … quality of patient care by limiting consecutive hours of work for Registered Nurses and Licensed Practical Nurses in …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesDiNapoli Encourages New Yorkers to Save for College
… 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 average student loan balance is $29,700 and … College Savings account to start saving now to help with the costs of getting a degree …
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 … internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical … digital future.” DiNapoli’s 2021 broadband report showed New York ranked second in the nation with 98.7% of the …
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
… To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal controls … Manual. Other Related Audit/Report of Interest Fuller Road Management Corporation & The Research Foundation of the … To determine if the Board of Directors of the Fuller Road Management Corporation FRMC promoted internal controls …
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
… Objective To determine whether Empire BlueCross paid hospital claims for members who were not eligible. The audit … with Empire BlueCross (Empire) to administer the plan’s hospital benefits. From January 1, 2014 through December 31, 2018, Empire processed and paid about 6 million hospital claims totaling $13 billion. A coordinated effort is …
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
… York City Public Schools – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high … of Institute for Community Living, Inc . (Follow-Up) (2025-F-16) In March 2014, the New York City Department of … of Mental Health – Oversight of Kendra’s Law (Follow-Up) (2025-F-6) In August 1999, Kendra’s Law was enacted, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 868
… to furnish each employee with a Form W-2 Wage and Tax Statement by February 2, 2009. As the employer, OSC is … The information that will appear on the Form W-2 Statement is described below: Box 1 Wages, Tips and Other … Document Enclosed” appears on the outside of the Form W-2 Statement. Taxable Gross Calculations and Additional Employee …
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 $26 billion, or 42%, from $61.9 billion in State Fiscal Year (SFY) 2021-22 to $88 billion in SFY 2026-27. A new … must be approved by the voters through a ballot proposal. Through the years, however, the constitutional … use of debt for non-capital purposes and permitted up to 50-year maturities for bonds issued for MTA purposes. These …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reformOpinion 2000-16
… as beneficiaries on a group life insurance policy paid for with foreign fire insurance tax monies certain persons not … however, that any such interpretation must be consistent with recent judicial interpretations of the word "family." … association that purchased a life insurance policy with insurance tax monies may permit a nonrelated beneficiary …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16More About This Retirement Plan – State Police Plan
… 20-year State Police retirement plan. (There is no Tier 4 in PFRS.) These benefits are provided by Section 381-b of the … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planTown of Lockport – Justice Court (2018M-36)
… Town of Lockport Justice Court 2018M36 …
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 Department provides fire protection services for the East Bloomfield Fire District, which covers the Town … Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
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)
… of Audit The purpose of our audit was to determine if the Board provided adequate oversight of the Department’s … Alden in Erie County, governed by an elected five-member Board of Directors. The Department’s 2014 budget totaled … Treasurer’s records. The Board did not properly assign the Treasury duties or monitor the financial activities and …
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)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … Periodically review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are …
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)
… 2015 through February 1, 2017. Background The Village of Morris is located in the Town of Morris in Otsego County and serves approximately 600 … Village of Morris Fund Balance 2017M58 …
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 not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
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)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … lewistonporter audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/lewiston-porter-central-school-district-it-asset-management-s9-22-14