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Join Our Team as a State Program Examiner!
… of State Government Accountability (SGA) leads the way in evaluating hundreds of New York state and city agencies … while providing the Legislature and Executive Branch with an independent and objective view of how government can … Is intrinsically rewarding work A Career That Invests in Me Offers competitive salaries and benefits Has a robust …
https://www.osc.ny.gov/jobs/sgaOversight of Homeless Shelters (Follow-Up)
… of the eight recommendations included in our initial audit report ( 2018-S-52 ). About the Program The Office of … addressing the issues we identified in the initial audit report. Of the report’s eight audit recommendations, five were implemented, … of the eight recommendations included in our initial audit report 2018S52 …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… the Department’s internal controls over the collection and disbursement of all moneys for which the Department is … provides services under the supervision of the Legislature and County Administrator. The Judicial and Public Safety Committee provides oversight of the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsOnondaga County Probation Department - Financial Operations (2018M-147)
… Determine whether internal controls over the Probation Department's (Department) collection, disbursement and enforcement of … designed and operating effectively. Key Findings Department officials did not: Properly assess County fees or … Onondaga County Probation Department Financial Operations …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… to making the Paris Agreement’s goals a reality. I’m determined to keep New York State’s pension plan … address a variety of themes, including clean energy and green infrastructure. DiNapoli’s Sustainable Investment … the Rise Impact Fund; LEED Gold real estate investments, green bonds and private equity investments; ESG risk …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programState Comptroller DiNapoli Releases Municipal Audits
… – Audit Follow-Up (2018M-236-F) Auditors issued a report in May 2019 identifying certain conditions and opportunities related to cash receipts and disbursements for the department management’s review and consideration. The … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsXVI.3.B Fund Accounting – XVI. Financial Reporting
… Fund Accounting Process and Document Preparation: New York State has three broad fund categories that are further … Employee Benefit) Trusts Custodial Funds A list of the State's funds, classified by fund type, is set forth in Section 3.C - State Funds Included in the ACFR of this Chapter. A detailed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… taken by the New York State Common Retirement Fund (Fund) to support LGBTQIA+ equity and inclusion for employees at portfolio companies, including new requests to major corporations seeking information on how they support … donations from its employee resource groups to a specific list of six LGBTQIA+ causes. DiNapoli recently contacted the …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesSteuben County – Financial Management (2025M-127)
… [read complete report – pdf] Audit Objective Did Steuben County (County) … The County’s two main operating funds are the general and road funds, for which 2025 appropriations totaled $213.7 … respectively. As of December 31, 2024, the general and road funds had unrestricted fund balances that totaled $118.9 …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127State Comptroller DiNapoli Releases School District Audits
… the limit by more than $6.6 million or 24 percentage points. Officials also did not ensure $2.2 million was … or improper payments occurring. Auditors reviewed 1,790 claims, totaling $16.5 million, to determine whether … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… New York State Comptroller Thomas P. DiNapoli today announced … of Anastasia Titarchuk as chief investment officer of the New York State Common Retirement Fund. Titarchuk has served … She was appointed interim-CIO in July 2018. About the New York State Common Ret i rement Fund The New York State …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Area #9 – Wireless Network – Information Technology Governance
… than wired networks because data are transmitted into the air and can potentially be intercepted and misused by …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … including nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical … Care (MLTC) plans, which serve people who require nursing home or long-term home health care. When a Medicaid recipient …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredVillage of Weedsport – Financial Management (2025M-76)
… complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit … and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund balance should be …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Oversight of Pupil Transportation Services (Follow-Up)
… (b) establish training and safety technique requirements for school bus drivers and school bus safety training instructors and … Department’s regulations set qualification requirements for school bus drivers, monitors, and attendants statewide, …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDiNapoli: State Pension Fund Value $194.3 Billion
… Common Retirement Fund (Fund) had a -2.68 percent return on investments in the state fiscal year (SFY) that ended on March 31, 2020, reflecting a slight decrease as a result … markets into a tailspin just as we were closing the books on our fiscal year,” DiNapoli said. “The Fund has already …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionState Comptroller DiNapoli Releases Audits
… Rx Drug Claims That Were Improperly Paid Under the Commercial Plan (Follow-Up) (2025-F-1) The Empire Plan is … and their dependents who qualify for Medicare, and the Commercial Plan for members and their dependents who do not … subsidies that are not available for claims paid under the Commercial Plan. A prior audit, issued in September 2023, …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsVillage of Painted Post – Board Oversight (2017M-92)
… October 24, 2016. Background The Village of Painted Post is located in the Town of Erwin in Steuben County and … Village of Painted Post Board Oversight 2017M92 …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Fine Fire District – Board Oversight (2023M-81)
… accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally … Develop and adopt realistic budgets, hold public budget hearings, and develop and adopt written multiyear financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81