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Financial Condition and Selected Expenses (Follow-Up) (2017-F-27)
To determine the extent of implementation of the recommendations in our initial audit report, Financial Condition and Selected Expenses (2015-S-21).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f27.pdfNursing Home Surveillance (Follow-Up) (2017-F-12)
To determine the extent of implementation of the four recommendations included in our initial audit report, Nursing Home Surveillance (2015-S-26).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f12.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.pdfPipeline Safety Oversight (Follow-Up) (2017-F-20) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Pipeline Safety Oversight (2015-S-31).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f20-response.pdfPipeline Safety Oversight (Follow-Up) (2017-F-20)
To determine the extent of implementation of the three recommendations included in our initial audit report, Pipeline Safety Oversight (2015-S-31).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f20.pdfDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… Retirement Fund (Fund) reached a record estimated value of $183.5 billion as of the close of the state fiscal year on March 31, 2015. “The Fund … Common Retirement Fund reached a record estimated value of $1835 billion …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDetermination of Residency for Tuition Purposes
To determine whether SUNY has adequate assurance that campuses are making accurate residency determinations for students and thus charging the correct tuition rates
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposesDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… The $162.2 billion Executive Budget includes proposals to address infrastructure needs while reducing out-year gaps, … spending off-budget and would expand Executive authority to reshape spending and programs without legislative input, according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOversight of the Title Insurance Industry
… DFS is responsible for regulating all insurance in New York State, including title insurance. Title insurance … time of sale. The cost of title insurance is higher in New York State than in comparable states, as noted by DFS … Services Law to conduct investigations, research, studies, and analyses of matters affecting the interests of …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryTown of Lansing – Information Technology (2022M-66)
… report - pdf] Audit Objective Determine whether Town of Lansing (Town) officials ensured information technology (IT) … Determine whether Town of Lansing Town officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/town/2022/07/08/town-lansing-information-technology-2022m-66Village of Corinth – Investment Program (2023M-146)
… report – pdf] Audit Objective Determine whether Village of Corinth (Village) officials developed and managed a … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment program that considers all four objectives of a comprehensive investment program - legality, safety, …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Town of Saranac - Cash Management (2019M-32)
… earnings during the audit period resulting in a net cost of $2,407 related to banking services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-saranac-cash-management-2019m-32Town of Pelham - Information Technology (2019M-77)
… Determine whether the Town Board ensured the Town’s IT systems were adequately secured and protected against …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Newfane – Supervisor's Financial Records (2017M-7)
… Purpose of Audit The purpose of our audit was to review the Supervisor's financial records … 1, 2015 through November 17, 2016. Background The Town of Newfane is located in Niagara County and has a population … Town of Newfane Supervisors Financial Records 2017M7 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-newfane-supervisors-financial-records-2017m-7Town of Smithtown – Departmental Operations (2017M-66)
… staff did not maintain any inventory records for parking permits. Officials did not have written procedures requiring that the number of parking permits purchased be periodically reconciled with the … tanks. Maintain an accurate inventory of all nonresident parking permits purchased, on hand and issued. Periodically …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Opinion 88-70
… for lv to app den 58 NY2d 604, 459 NYS2d 1027; Meredith v Connally , 68 Misc 2d 956, 328 NYS2d 719, affd 38 AD2d 385, …
https://www.osc.ny.gov/legal-opinions/opinion-88-70DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… to the Comptroller from 2010 to 2019. “Nancy is well known for her integrity and independence,” DiNapoli said. “New York is facing challenging … and Labor. She currently acts as a certified ombudsman for the New York State Long-Term Care Ombudsman Program, …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… [read complete report – pdf] Audit Objective Did the Town of Lockport (Town) Highway Superintendent (Superintendent) … Culvert pipes are used to help aid in the proper movement of water and materials under roadways, driveways and other … application and the installation fee prior to the start of a project. Strong and effective internal controls are …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… Former Tupper Lake Volunteer Fire Department Treasurer Timothy J. Brown was arrested on grand larceny charges Monday … Former Tupper Lake Volunteer Fire Department Treasurer Timothy J Brown was arrested on grand larceny charges Monday …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theft