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Area #9 – Wireless Network – Information Technology Governance
… the optimal number, physical location and broadcasting power of wireless access points; Maintaining an inventory of … by the administrator to set up the wireless access point) from its well-known default value; Updating and patching all …
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
… and supplies; and drugs. When individuals are enrolled in both Medicaid and Medicare (referred to as … on behalf of individuals who are receiving hospice care. In addition to delivering services, hospice providers are … care and services needed by patients. Many dual-eligibles in hospice are also enrolled in Medicaid Managed Long-Term …
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)
… The Board also maintained unrestricted fund balance in the general and sewer funds totaling $696,548 (44 percent … general fund by almost half and for the sewer fund almost in full. Additionally, the Board maintained insufficient unrestricted fund balance in the water fund to finance operations and appropriated more …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Oversight of Pupil Transportation Services (Follow-Up)
… make rules and regulations implementing such requirements on a statewide basis; and (c) establish an electronic data file containing accident reports relating to school buses. The Education Law … Officials are given 30 days after the issuance of this follow-up to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionVillage 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)
… was an increased risk for errors and irregularities . The Board of Fire Commissioners (Board) did not: Ensure basic accounting records were … plans. Adequately audit claims prior to payment. For example, claims were approved without a quorum of the Board, …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81State Comptroller DiNapoli Releases Audits
… Drugs (Follow-Up) (2024-F-34) The New York State Health Insurance Program (NYSHIP) is administered by the Department … (Civil Service). The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with … facilities and voluntary agencies that deliver direct care to people with intellectual and developmental …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsNew York State Pension Fund Sets 2040 Net Zero Carbon Emissions Target
… a goal to transition its portfolio to net zero greenhouse gas emissions by 2040. This process will include completion … develop minimum standards for investments in shale oil and gas. Those will be followed by; integrated oil and gas; other oil and gas exploration and production; oil and …
https://www.osc.ny.gov/press/releases/2020/12/new-york-state-pension-fund-sets-2040-net-zero-carbon-emissions-targetExtra-Classroom Activity (2015-MR-5)
… (Board), for, by or in the name of a school, student body or any subdivision thereof." Extra-classroom activity … and appropriate extra-curricular activities of the student body. Key Findings Boards and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Village of Forestville – Water Fund (2012M-207)
… of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls over … consists of a Mayor and four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled … Board authorized substantial improvements to the Village’s water system and obtained funding for the project from the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… payments, tax withholdings and deductions for health insurance premiums. Not all employees’ leave accrual records … Establish a comprehensive transfer station cash receipts policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Park Accessibility for People With Disabilities
… 2015 to October 2022. About the Program The New York City (NYC or City) Department of Parks & Recreation (Parks or … 30,000 acres of land (14% of NYC), including more than 5,000 individual properties, nearly 1,000 playgrounds, 2,600 … $426 million in new funding over the next 10 years for a Community Parks Initiative. The initiative’s objective is to …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… and cost. Achievable terms are feasible and within the contractor’s influence, given the available resources and … Time-bound terms impose specific deadlines by which the contractor must perform. At a minimum, SMART contract terms … and the actions that will occur in the event the contractor does not comply with contract terms (e.g., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringDiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
This report analyzes NYCs child care services for those under the age of 5 including the demand for these programs + current measures of success + found there are opportunities to utilize existing data to increase the cost efficiency of programs + direct expansion efforts based on the greatest need
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… report found: Poverty rates are more than double for Hispanic New Yorkers compared to white, non-Hispanics. … and achieve financial stability. This is a priority for me in the Senate and I’ll continue to push for solutions like … also shows us that millions of New Yorkers remain in and near poverty, and stubborn racial and economic disparities …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… District personnel could not provide documentation to show justification and authorization for the 48 grade changes … Recommendations Require documentation to be retained to show who authorized grade changes and the reasons for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemDiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as required on a … maintain the state canal system. State law requires the corporation to maintain the system in good condition, and the corporation has established inspection requirements and …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsCollection of Fines Related to Tenant Complaints (Follow-Up)
… and complaints regarding the nearly 1 million regulated apartments in New York State. Our audit focused on harassment …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followComptroller DiNapoli Releases Municipal Audits
… activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … and complete inventories of vehicles and equipment. In addition, the city has approximately $1.8 million in capital needs that will impact its financial condition. …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0