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Growing Cracks in the Foundation: Local Governments are Losing Ground on Addressing Vital Infrastructure Needs
State and local governments maintain critical public infrastructure such as roads, bridges, and water and sewer systems.
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure.pdfVictor Central School District - Financial Management (2019M-62)
Determine whether the Board and District officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/victor-2019-62.pdfVillage of Hilton - Financial Management (2020M-31)
Determine whether the Board and Village officials adopted realistic budgets and effectively managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/pdf/hilton-2020-31.pdfHerricks Union Free School District – Overtime (2019M-127)
… Determine whether District officials properly approved and monitored overtime for custodial employees. Key Findings Did not preapprove and adequately monitor overtime for custodial employees. Paid … More than 40 percent of these absences were preapproved and with appropriate scheduling these overtime payments could …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127Reporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a … resolution. In addition to the reporting requirements set forth in section 315.3 of this Part, and for the sole … shall be subject to the posting and filing requirements set forth in this subdivision. (d) Reporting days worked on …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsAbout Filing the Resolution – Reporting Elected and Appointed Officials
… my data entry after I’ve certified it? Do I have to enter the information from the Standard Work Day and Reporting … Resolution information that I previously submitted? Why do you ask for the member’s NYSLRS ID as well as the last four …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOverview – Reporting Elected and Appointed Officials
… To make sure your employees receive the benefits they’re due, you need to correctly report the time they work to NYSLRS. This presentation describes the specific …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/overviewKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfAdministration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)
To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdfArts and Cultural Organizations in the Greater Downtown Brooklyn Area - July 2012
The greater downtown Brooklyn area is home to world-class arts and cultural organizations, such as the Brooklyn Academy of Music (BAM).
https://www.osc.ny.gov/files/reports/osdc/pdf/downtown-brooklyn-culture-2012.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-joint-act-2014-poughkeepsie-city-town.pdfScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-school-2018-scotia-glenville.pdfVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2018-deposit.pdfThe Impact of Wall Street on Jobs and Tax Revenues - April 2004
"Overall, the securities industry (also known as “Wall Street”) remains one of the most important industries in New York City."
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2005.pdfTaxpayer Movement During the Pandemic: Comparing 2020 and 2021 to Pre-Pandemic Baseline
This report builds on the May 2022 report on pre-pandemic taxpayer migration trends by examining personal income tax filings for the COVID-19 pandemic years of 2020 and 2021, the most recent years for which finalized tax data are available.
https://www.osc.ny.gov/files/reports/pdf/taxpayer-movement-during-the-pandemic.pdfTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-special-district-2017-hempstead-sanitary-2.pdfDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdfReport on Estimated Receipts and Disbursements – State Fiscal Years 2023-24 through 2025-26
Report on Estimated Receipts and Disbursements – State Fiscal Years 2023-24 through 2025-26
https://www.osc.ny.gov/files/reports/pdf/budget-receipts-disbursement-23-26.pdfImproper Overlapping Medicaid and Essential Plan Enrollments (2020-S-66) 180-Day Response
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s66-response.pdf