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About the Record of Activities – Reporting Elected and Appointed Officials
… individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? How do I … individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? Yes. Even …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesIntroduction – Federal Funding and New York
… Employees in New York State Federal Employment Loss in NY in 2025 Federal Impact on Higher Education Federal …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/introductionNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteTown of Alfred – Incompatible Duties (2021M-99)
Determine whether the Town of Alfred Town Supervisor Supervisor properly appointed and the Town Board Board and Supervisor properly monitored the bookkeeper
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… officials properly managed capital project (Project) change orders. Key Findings The Board and District officials did not properly manage Project change orders. The Board and District officials did not: Aggregate 31 change orders, totaling over $860,000 that were for the same …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Weedsport Central School District – Payroll (2021M-179)
… School District (District) administrators and business office personnel was accurate and had adequate supporting … compensation paid to District administrators and business office personnel was inaccurate and/or did not have proper … School District District administrators and business office personnel was accurate and had adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179West Islip Union Free School District – Financial Management (2022M-40)
… report - pdf] Audit Objective Determine whether the West Islip Union Free School District’s (District) Board of … Determine whether the West Islip Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… notices and collections and oversee and monitor parking ticket operations and enforce fines. Establish a benchmark …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Gloversville Enlarged School District - Claims Auditing (2019M-244)
… supported and for appropriate purposes. Key Findings Signed checks were printed before the claims auditor audited …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Village of Bloomingburg - Financial Operations (2019M-246)
… Documents (AUDs), which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board … such as budget-to-actual reports and bank reconciliations with canceled check images, and maintain adequate accounting … AUDs are filed timely. Village officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period January 1, 2015 … The purpose of our audit was to examine the Boards oversight of financial operations for the period January 1 2015 through …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108New York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… of federal resources—and the fiscal relationship between states and the federal government—is complex. The federal … State Comptroller, details the differences among the 50 states with respect to what is paid in federal taxes and how … that were typical before the pandemic: in FFY 2023, 47 states, including New York, had a positive balance of …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023Homeownership Rates in New York
… a home has long been described as “The American Dream.” In New York, that dream appears unattainable for a large share of the population: New York has the lowest homeownership rate among the states, … quarter of 2022, compared to 65.8 percent nationally. For New York, the low percentage is driven by the high share of …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkEast Meredith Rural Fire District – Financial Activities (2021M-26)
… the East Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls … the East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Whitesville Central School District – Information Technology (2021M-22)
Determine whether Whitesville Central School District District officials adequately secured access to the network and information systems
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/whitesville-central-school-district-information-technology-2021m-22Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97City of Hudson - Payroll and Accrued Leave (2020-14)
… process to verify leave balances prior to approving leave slips and periodically review leave records for accuracy. …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14City of Salamanca – Selected Financial Activities (2015M-284)
… financial management practices and the collection of overdue real property taxes and ambulance service charges for … Nation. The Comptroller did not enforce the collection of overdue property tax payments in a timely manner and did not … adopt policies and procedures for enforcing and collecting overdue ambulance service charges. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284