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City of Lockport – Budget Review (B23-1-7)
The State Comptroller's office completed an independent evaluation (review) of the City of Lockport's proposed budget for the 2024 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/lockport-city-2023-B23-1-7.pdf2025 Police and Fire Retirement System Final Rates
Contribution rates for participating employers of the Police and Fire Retirement System (PFRS) — fiscal year 2024, 2025 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-pfrs-2025.pdfReview of the Financial Plan of the City of New York - February 2008
The City projects a surplus of $4.1 billion for FY 2008, but $2.5 billion of that amount was generated in prior years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2008.pdfShenendehowa Central School District – Longevity Payments (2023M-165)
Determine whether Shenendehowa Central School District (District) officials ensured longevity payments for employees separating from service were accurate, supported and approved.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/shenendehowa-central-school-district-2023-165.pdfOversight of Adult Care Facilities (2023-S-34)
To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s34-response.pdf2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
Determine whether the Minisink Valley Central School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/minisink-valley-2022-80.pdfPrompt Payment Interest Report FY 2021-2022, May 2022
For State Fiscal Year (SFY) 2021-22, agencies paid vendors $1,005,376 in interest, a decrease of $445,842 (approximately 31 percent) from SFY 2020-21.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2021-22.pdfFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
Determine whether the Frewsburg Central School District’s (District) extra-classroom activity (ECA) and scholarship funds were properly accounted for and appropriately used.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frewsburg-2021-159.pdfNorth Greenbush Common School District - Budgeting Audit
The purpose of our audit was to examine the District’s budgeting practices for the period July 1, 2012 through December 31, 2015.
https://www.osc.ny.gov/files/local-government/audits/2016/pdf/north-greenbush.pdfChazy Union Free School District – Medicaid Reimbursements (2021M-166)
Determine whether the Chazy Union Free School District (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/chazy-2021-166.pdfWarsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/warsaw-2021-140.pdfPrompt Payment Interest Report FY 2020-2021, May 2021
For State Fiscal Year (SFY) 2020-21, agencies paid vendors $1,451,218 in interest, a decrease of $279,793 (approximately 16 percent) from SFY 2019-20.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2020-21.pdfFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfCity of Mount Vernon – Budget Review (B21-6-3)
The purpose of our budget review was to provide an independent evaluation of the adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-vernon-budget-review-b21-6-3.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdfSchool District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxTown of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2016-29.pdfCoca Cola Compensation Programs Letter
Cola Co letter regarding shareowner proposal submitted by the NYS Common Retirement Fund for the 2020 Annual General Meeting of Shareowners.
https://www.osc.ny.gov/files/press/pdf/coca-cola-compensation-letter.pdfSauquoit Valley Central School District - Procurement (2019M-228)
Determine whether District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/sauquoit-valley-2019-228.pdf