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Town of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… not audit or provide for an annual audit of the Clerk's records. Key Recommendations Review estimates of fund balance … manner. Conduct a thorough annual audit of the Clerk's records. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… 181 days. Key Recommendations Maintain separate accounting records and disbursement accounts for each fund and reconcile all cash balances in the accounting records to bank balances monthly. Ensure that the annual …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… The Administrator did not maintain capital project records in a manner that readily provides information about … project separately in the capital projects fund. Use the records for each capital project to track the progress and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Thurston Fire Company – Board Oversight (2016M-429)
… activity was properly recorded and reported and that Company money was safeguarded for the period January 1, 2015 … through November 14, 2016. Background The Thurston Fire Company provides fire protection services for the Town of Thurston in Steuben County. The Company is operated in accordance with its bylaws which …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Village of Rhinebeck – Water Fees (2013M-311)
… annually audit, or cause to be audited, the Treasurer’s records. Key Recommendations Segregate the Clerk’s water … audit, or cause to be audited, the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Saranac – Payroll (2014M-289)
… procedures that incorporate the duties to be completed and records to be maintained for processing payrolls and maintaining leave records. Ensure the Secretary and building maintenance …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Onondaga County – Court and Trust Funds (2025-C&T-3)
… established adequate procedures, maintained appropriate records and properly reported court and trust funds as prescribed by statute. We also determined that the records maintained by the County Clerk and Surrogate’s Court …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3Artificial Intelligence Governance
… campuses required or implemented specific procedures to test their AI systems to evaluate whether outputs were … including a lack of guidance for campuses and poor identification of AI technologies. These incomplete …
https://www.osc.ny.gov/state-agencies/audits/2026/08/11/artificial-intelligence-governanceOversight of Campus Foundations (2016-S-93) 90-Day Response
To determine if the State University of New York’s System Administration is providing sufficient oversight of campus foundations to make certain the campus...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s93-response.pdfOversight of Campus Foundations (2016-S-93)
To determine if the State University of New York’s System Administration is providing sufficient oversight of campus foundations to make certain the campus...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s93.pdfAudit of the Tuition Assistance Program at Stony Brook University
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … Brook) is a university within the State University of New York system and is located in Suffolk County on Long Island. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityProperty Tax Freeze Credit
… Finance (Department) were appropriate and complied with New York State Tax Law. Background The PTF Credit is intended to …
https://www.osc.ny.gov/state-agencies/audits/2016/11/08/property-tax-freeze-creditOpinion 89-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … Law, §796). Our research has determined that the New York statutes contain no special provision pertaining to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-6Accountability and Surplussing of Vehicles (Follow-Up)
… and Surplussing of Vehicles ( 2018-S-42 ). Background The New York State Office for People With Developmental Disabilities …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… today was sentenced to serve three to nine years in state prison and pay restitution of $766,600 for stealing more than $700,000 from New York state’s Medicaid program and over $60,000 from the state’s … today was sentenced to serve three to nine years in state prison and pay restitution of $766600 for stealing more …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000Westchester Community College – Fixed Assets (2017M-78)
… The purpose of our audit was to review controls over the College’s fixed assets for the period September 1, 2015 … through March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the State … Westchester Community College Fixed Assets 2017M78 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Public Health – 2021 Financial Condition Report
… Pandemic Brings Jump in Medicaid Enrollment Department of Health (DOH) Medicaid enrollment rose by 521,805 (8.4 … one-year extensions of eligibility during the public health emergency. Children and adults represented 75.5 … become the only states in the nation to establish a Basic Health Program, a new low-cost health insurance option …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-healthDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… New York State Comptroller Thomas P. DiNapoli today said there are some positive developments for the state’s fiscal recovery from the pandemic, including higher … government, in his review of the Executive Budget for State Fiscal Year (SFY) 2021-22, as amended by the Governor. …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-lingerNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… New York City's economy is on pace to add more than 72,000 … the city persist, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York City's economy is robust and the fiscal year 2019 … New York Citys economy is on pace to add more than 72000 jobs …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… browsing history) to charge different prices to customers for the same product. This largely opaque practice may create … — our identities, interests, locations, credit histories, medical conditions, sexual interests, and religious and … with insurance companies Humana Inc. and The Cigna Group, calling on them to prepare transparency reports that …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concerns