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Lockport City School District - Procurement (2021M-198)
… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Greater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Forms and Publications
… Companies - 08/2025 Approved Newspapers ( PDF ) - 05/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, …
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials maintained … inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, vehicles, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringMain-Transit Fire Department – Credit Cards (2024M-77)
… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfThe 80/20 Housing Program (Follow-Up) (2018-F-18) 30-Day Response
To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program (2015-S-83).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f18-response.pdfXI.18.J Gender-Based Violence and the Workplace – XI. Procurement and Contract Management
… entity has otherwise determined, in its discretion, to impose the requirement. Under New York State Procurement … acting on behalf thereof, that submits a bid in response to a solicitation.” Bidders will submit, with their bids, the … a signed statement indicating why they are not able to meet this requirement. For additional information visit …
https://www.osc.ny.gov/state-agencies/chapter-xi/xi18j-gender-based-violence-and-workplaceGeneva City School District - Reserves (2018M-51)
… complete report - pdf] Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to fund reserves in its …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Syosset Central School District - Payroll (2018M-42)
Syosset Central School District Payroll 2018M42
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Financial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfNew York City’s Uneven Recovery: Foreign-Born in the Workforce
The foreign-born or immigrant population has long been a critical contributor to New York City’s economic growth, both as part of the workforce and as a source of entrepreneurialism, enhancing the productivity of existing businesses and creating jobs by forming new businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-20-2024.pdfReport on the State Fiscal Year 2025-26 Executive Budget
The Executive Budget for Fiscal Year 2026 has been released at a time of great uncertainty. Federal funding is the State’s largest source of revenue, and is estimated by the Division of Budget to total $93.1 billion in State Fiscal Year 2025-26.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2025-26.pdfThe Transportation and Warehousing Sector in New York City
Prior to the COVID-19 pandemic, growing visitor numbers and increased demand for the transportation of goods with the rise of e-commerce supported employment growth.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2023.pdfWaterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mElmira City School District – Capital Projects (2025M-21)
… report includes two recommendations that, if implemented, can improve the District’s procurement practices. District …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Arlington Fire District - Purchasing (2018M-43)
… District officials established adequate procedures to ensure that goods and services were procured in accordance …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Pittsford Central School District – Payroll (2021M-129)
… did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were … of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Contract Submission System Guide for Public Authority Users
… authorities to submit contracts and contract amendments for prior approval or filing to the Office of the State … and respond electronically, maximizing timeliness for each contract transaction which requires approval. As a … contract documents Submit contracts and amendments to OSC for filing or approval Access all contracts that your …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-users