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City of Troy – Budget Review (B21-5-10)
… 31, 1993, 1994 and 1995. New York State Local Finance Law requires all municipalities that have been authorized to … to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … The …
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10City of Yonkers - Budget Review (B21-6-7)
… on $46.8 million in nonrecurring revenue, such as fund balance, one-time State funding and sale of property, to balance its budget. Includes revenue estimates for income tax … Key Recommendations Develop a plan to maintain fund balance at a reasonable level and discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7City of Yonkers – Budget Review (B24-6-6)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Privacy and Security of Student Data (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/privacy-and-security-student-data-followTown of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … not receive adequate financial reporting, it was not aware of the Town’s financial status and, as a result, adopted … and Supervisor did not implement corrective actions to address the accounting firm’s audit recommendations. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Windows Domain Administration and Management (2022-S-19)
To determine whether ITS has security controls in place to ensure appropriate management and monitoring of its Active Directory environment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s19.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71) 180-day response
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71-response.pdfInternal Controls Over Selected Financial Operations (2019-S-69)
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority has adequate controls over selected financial operations to provide ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69.pdfReport of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) 90-day response
To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81-response.pdfWindows Domain Administration and Management (2022-S-19) 180-Day Response
To determine whether ITS has security controls in place to ensure appropriate management and monitoring of its Active Directory environment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s19-response.pdfCybersecurity Month Phishing
Learn how to recognize and report phishing emails and schemes to protect your municipality from the risk of unauthorized access.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-phishing-10-31-22.pdfImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (2018-S-71)
To determine whether Medicaid made improper payments to providers on behalf of dual-eligible individuals receiving hospice care covered by Medicare.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s71.pdfThe Cost of Living in New York City: Housing
New York City has long been regarded as one of the most expensive cities to live in globally, fueled by housing, the largest cost for most households.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2024.pdfAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfExamination of New York State Supplemental Program (SSP) Payments 2
This is the second in a series of reports that will be issued to the Office of Temporary and Disability Assistance (OTDA) regarding our examination of NYS SSP
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-01-09b.pdfThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
The COVID-19 pandemic brought a halt to the growth of the construction industry nationwide which, prior to the pandemic, had been growing strongly. This was especially true in New York State and New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2021.pdfControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance accurately accounts for … 2011 through March 7, 2013. Background Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York City courts be forwarded to the City's Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… over the Town’s Justice Court’s financial activity for the period January 1, 2013 through May 31, 2014. … Court with two elected Justices. Budgeted appropriations for 2014 totaled approximately $4.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Food Safety Monitoring (Follow-Up) (2015-F-10)
The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our initial audit report (2013-S-27).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f10.pdfMedicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdf