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Selected Aspects of Travel Expenses (2013-S-79)
To determine whether travel expenses incurred by the Metropolitan Transportation Authority’s New York City Transit, MTA Bus Company, and MTA Bridges and Tunnels
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s79.pdfLocalities’ Procurements of Paper Ballots (2013-S-36)
To determine whether the State Board of Elections provided Local Election Boards with sufficient guidance to ensure that paper ballots were properly procured an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s36.pdfAdministration of Non-Competitive and Limited-Competition Contracts (2013-N-2)
To determine whether the Administration for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13n2.pdfCollection of Lease and Permit Revenues (2012-S-6)
To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s6.pdfTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfCollection of Medicaid Accounts Receivable (Follow-Up) (2013-F-2)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, C
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f2.pdfTown of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access a
https://www.osc.ny.gov/files/local-government/audits/pdf/woodstock.pdfTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfPercentage of Fund's Total Investments - March 2014
Infographic of Fund's investments by asset class as of March 31, 2014.
https://www.osc.ny.gov/files/press/pdf/first-quarter-results-march-2014.pdfManagement of Energy Consumption (Follow-Up) (2014-F-18)
To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption (2011-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f18_1.pdfProperty Tax Cap Summary of the Legislation
Property Tax Cap Summary of the Legislation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/legislationsummary.pdfFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfProtection of Child Performers (Follow-Up) (2018-F-24)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24.pdfNumber of Local Governments in New York
Number of Local Governments in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/0310-2snapshot.pdfRescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2)
To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f2.pdfTown of Butler – Financial Management (2024M-119)
Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/butler-town-2024-119.pdfA Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdfEMC 2025 Letter of Support - AIF Institute
A letter of support from AIF Institute.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/aif-institute-letter-of-support.pdfFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfVillage of Washingtonville – Budget Review (B25-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/washingtonville-village-b25-6-1.pdf