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Security and Effectiveness of the Department of Labor’s Unemployment Insurance System
… of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and available to continue … and merge State agencies and streamline services. ITS is responsible for providing centralized information … and the Enterprise Information Security Office (EISO) is responsible for oversight and coordination of security …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… and merge State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … policies and processes, ITS is charged with ensuring proper controls are in place to protect the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSpecial Plan for Nassau County Fire Marshals (Sections 89-w and 603[s])
… Special Nassau County Fire Marshals Plan for PFRS Tier 1 2 4 5 6 and some Tier 3 members Sections 89w …
https://www.osc.ny.gov/retirement/publications/special-plan-nassau-county-fire-marshals-sections-89-w-and-603sCity of Lackawanna – Police and Fire Department Work Hours (2014M-298)
… Purpose of Audit The purpose of our audit was to evaluate the City’s management of Police Department work schedules and pay rates and Fire … City of Lackawanna Police and Fire Department Work Hours 2014M298 …
https://www.osc.ny.gov/local-government/audits/city/2015/04/10/city-lackawanna-police-and-fire-department-work-hours-2014m-298DiNapoli: Dangerous Dodd-Frank Roll Back Plan Threatens Consumers, Markets and Investors
… Thomas P. DiNapoli today wrote to members of the House Financial Services Committee, including Chairman Rep. … Comptroller Thomas P DiNapoli wrote to members of the House Financial Services Committee to express his strong …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-dangerous-dodd-frank-roll-back-plan-threatens-consumers-markets-and-investorsSpecial Plan for Suffolk County Correction Officers (Sections 89-f and 603 (c))
… Special Suffolk County Correction Officers Plan for PFRS Tier 1 2 4 5 …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-correction-officers-sections-89-f-and-603-cSpecial Plan for Westchester County Correction Officers (Sections 89-e and 603(b))
Special Westchester County Correction Officers Plan for PFRS Tier 1 2 4 5 6 some Tier 3 members Sections 89e 603b
https://www.osc.ny.gov/retirement/publications/special-plan-westchester-county-correction-officers-sections-89-e-and-603bEssex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… research, renewable energy and recreational facilities).In return for financial assistance, many project owner … promise to create new jobs or retain existing jobs in the community and invest in constructing new buildings or renovating existing …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mTupper Lake Central School District – Lead Testing and Reporting (S9-25-14)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 156 of the 310 (50 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/tupper-lake-central-school-district-lead-testing-and-reporting-s9-25-14Cheektowaga-Maryvale Union Free School District – Lead Testing and Reporting (S9-25-5)
… – pdf] Audit Objective Did Cheektowaga-Maryvale Union Free School District (District) officials identify, report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cheektowaga-maryvale-union-free-school-district-lead-testing-andGlen Cove City School District – Lead Testing and Reporting (S9-25-17)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 149 of the 313 (48 percent) water outlets we identified that …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/glen-cove-city-school-district-lead-testing-and-reporting-s9-25-17Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… audit were to evaluate the District’s financial management and calculation of separation payments for the period July 1, … is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine … the process for calculating, reviewing, approving and making separation payments. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andAdministration and Monitoring of Financial Assistance to New York City Businesses
… York City Council in 1974 “to promote the economic welfare of its inhabitants and to actively promote, attract, … and industry through governmental action for the purpose of preventing unemployment and economic deterioration.” … to companies in New York City through tax waivers of City and State sales and use tax, local property tax …
https://www.osc.ny.gov/state-agencies/audits/2024/06/12/administration-and-monitoring-financial-assistance-new-york-city-businessesDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… statutes require certain public authorities seeking to sell their notes and bonds at private or negotiated sale to … approval. Certain municipalities are authorized to sell their bonds or notes at private sale, regardless of …
https://www.osc.ny.gov/debt/approvalsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed … medically necessary or were not provided. We also sought to determine if the affiliated dentists used illegal tactics … To determine if six affiliated Brooklyn dentists billed …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… were appropriate and supported. Key Findings The Board of Directors (Board) did not effectively manage grants or … $174,950 for six grants resulting in an inappropriate use of local taxpayer money. Made 49 disbursements totaling $145,876 without adequate support (out of 63 disbursements reviewed totaling $154,080). Paid …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… of the West Carthage Housing Authority (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and … (Katie) Pais, Hoffman’s mother and former WCHA consultant, for allegedly aiding in and concealing the scheme. “Jan … Police, and the HUD OIG, they will be held accountable for their actions.” “The arrests today were the culmination …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… card charges were properly approved, supported and for appropriate purposes. Key Findings Although the 230 charges reviewed totaling approximately $40,000 were for appropriate District purposes, charges were not properly … card and purchase card charges are approved, supported and for appropriate purposes. Comply with the District’s credit …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mState Comptroller Thomas P. DiNapoli Statement on Antisemitism and New York's Response
… New Yorkers. I have confidence that Judge Lippman’s review of the City University of New York’s policies and procedures related to antisemitism …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-antisemitism-and-new-yorks-response