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Safety at Stations (Follow-Up) (2019-F-16)
To determine the extent of implementation of the two recommendations included in our initial report, Safety at Stations (Report 2016-S-91).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f16.pdfSecurity Over Critical Information Systems (Follow-Up) (2018-F-17)
To determine the extent of implementation of the two recommendations included in our initial audit report, Security Over Critical Information Systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f17.pdfSecurity Over Critical Information Systems (Follow-Up) (2018-F-17) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial audit report, Security Over Critical Information Systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f17-response.pdfEffectiveness of the Information Technology Transformation
… how effective the IT Transformation process has been in ensuring that the resulting Office of Information … and whether the Transformation has been successful in standardizing the processes followed by each agency. The … of Information Technology Services (ITS) was established in November 2012 as part of a New York State Information …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationHuman Resource Practices
… supporting its operations. The Human Resource Department (HR) manages and supports resources for Upstate’s workforce … enterprise, and a network of patient care facilities. HR develops local human resource-related policies in … continued to pay a former President her presidential salary of $608,000 while she was on leave in the job title of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesYates County – County Clerk Cash Receipts (2015M-223)
… August 19, 2015. Background Yates County, which has a population of approximately 25,300, is governed by a … adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Lakeland Central School District - Reserves Management (2019M-113)
… the Business Official submits the report of reserves in compliance with all requirements of the Board’s policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Opinion 88-18
… in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE … superseded to the extent inconsistent herewith. You ask how mortgage tax moneys distributed to your town pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3DiNapoli and Oneida DA McNamara Announce Arrests of Utica School Superintendent and Former Utica Mayor for Theft of Public Funds
… Thomas P. DiNapoli, Oneida County District Attorney Scott McNamara, and the New York State Police today announced … They were arraigned in Oneida County Court by Judge Michael L. Dwyer. Their next court date is Dec. 1, 2023. …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-and-oneida-da-mcnamara-announce-arrests-utica-school-superintendent-and-former-utica-mayorEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2020-21, DEC All Funds spending totaled $991.8 … from SFY 2019-20 due to COVID-19 related reductions in activity and spending. Compared with SFY 2019-20, spending was reduced in all areas except personal service. The largest reduction …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Purpose To determine whether the Department of Motor Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and … To determine whether the Department of Motor Vehicles Department licensing and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsOpinion 2000-3
Whether a resolution approving the establishment or extension of a town special district under Town Law is required to be filed with the State Comptroller
https://www.osc.ny.gov/legal-opinions/opinion-2000-3New York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… State Comptroller Thomas P. DiNapoli and California State Controller Betty T. Yee today called on the Securities and … State Comptroller Thomas P DiNapoli and California State Controller Betty T Yee today called on the Securities and …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeTown of Hartwick – Water District Operations (2017M-250)
… some District users. Key Recommendations Continue working with engineers to resolve remaining water meter issues. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250XII.4.B.1 Supporting Information – XII. Expenditures
… payable staff should obtain receipts supporting all travel card charges and reimbursable expenses, as well as other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationBrownfield Cleanup Program
… Program, 1 owners of contaminated properties in the State were held liable for cleanup costs, regardless of when … sites is not a requirement of the program, DEC officials state that remediation of sites makes them more attractive to … to secure voluntary agreement with responsible parties to fund the investigation and cleanup without success, the State …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programState Comptroller DiNapoli Releases Audits
… information is recorded in the Equine Breakdown, Death, Injury and Incident Database; and ensure adherence to drug …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) … failures, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “Dam failures are rare in New York, and we want to keep it that way,” DiNapoli said. … The New York State Department of Environmental Conservation DEC …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 93-7
… CONTRACTS -- Contracts Requiring Bidding (service of legal process) GENERAL MUNICIPAL LAW, §103: A contract to engage the services of a firm to serve legal process is not exempt from competitive bidding requirements as a professional service. You ask whether a …
https://www.osc.ny.gov/legal-opinions/opinion-93-7