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Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of … Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Village of Head of the Harbor – Justice Court Operations (2020M-110)
… Objective Determine whether the Village of Head of the Harbor (Village) Justices provided adequate oversight to … Determine whether the Village of Head of the Harbor Village Justices provided adequate oversight to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Kerhonkson Fire District – Board Oversight (2025M-124)
… [read complete report – pdf] Audit Objective Did the Kerhonkson Fire District (District) Board of Fire … – March 12, 2025. We extended our audit period to review the District’s 2008 through 2024 Annual Financial Report (AFR) filings as of March 12, 2025. Understanding the Audit Area A board of fire commissioners, responsible for …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Levittown Union Free School District – Information Technology (2025M-145)
… Audit Period July 1, 2023 – March 6, 2025 Understanding the Audit Area School districts rely on information … financial and non-financial information, accessing the Internet and communicating through email. These systems … resources and should be actively managed to minimize the risk of unauthorized use, access and loss. Network user …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/levittown-union-free-school-district-information-technology-2025m-145Levittown Union Free School District – Financial Management (2026M-13)
… is its level of fund balance, which represents the difference between revenues and expenditures accumulated over time. … costs (like emergencies and revenue gaps), maintain tax rate stability, comply with the 4 percent surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2026/07/03/levittown-union-free-school-district-financial-management-2026m-13Housing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation.
https://www.osc.ny.gov/files/reports/pdf/report-24-2025.pdfNorth Brookfield Fire District – Board Oversight (2026M-2)
… As of September 30, 2025, the District had two bank accounts with combined cash balances totaling $117,029. … to maintain appropriate accounting records, prepare bank reconciliations, provide adequate monthly financial … Board did not ensure the Secretary-Treasurer: Performed bank reconciliations for the District’s checking account to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Machias Fire District – Financial Operations (2026M-14)
… Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is responsible … Furthermore, without proper guidance and management of operations, the Board and Treasurer cannot assure …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14Midway Fire Department – Disbursements (2026M-11)
… approve the Department’s bills. See Appendix A for more details. 2 All 60 claims had discrepancies. Some claims had …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Glen Cove City School District – Information Technology (2025M-144)
… Audit Period July 1, 2023 – May 14, 2025 Understanding the Audit Area School district officials must manage network … impacts on school district operations. As of May 14, 2025, the District had 1,104 enabled nonstudent network user … network user accounts. As of May 14, 2025, 296 of the District’s 1,104 enabled nonstudent network user accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/glen-cove-city-school-district-information-technology-2025m-144Housing Production in New York City
Over the last 14 years, housing supply growth in New York City outpaced that of the state, even as it lagged the nation. The growth was driven, in part, by more recent housing production.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-24-2025.pdfPress Conference on the Flushing Snapshot Report
… his report on the economic health of the greater Flushing area in Queens, NY. He will be joined by local elected … Business Association About the Report The greater Flushing area saw two decades of strong employment and small business … his report on the economic health of the greater Flushing area in Queens NY …
https://www.osc.ny.gov/events/flushing-snapshotImplementation of the Security Guard Act (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … and uses its licensing and business filing capacities to promote business growth while protecting the health and … To assess the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether the Workers’ Compensation Board (Board) has adequate procedures in place to accurately report its … Determine whether the Workers Compensation Board has adequate procedures in place to accurately report its …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Vacancies at the Clinton Towers Mitchell-Lama Housing Development
… to middle-income families. The New York City Department of Housing Preservation and Development (HPD) is the nation’s … mission is to promote the construction and preservation of affordable, high-quality housing for low- and … and preservation, and ensuring sound management of the City’s affordable housing stock. In New York City, …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
https://www.osc.ny.gov/files/reports/pdf/business-owners-in-new-york-state.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
Assessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… expenses in all material respects. The Board made minor payroll allocation errors that had no net impact on the total … because some workers were charged to the wrong department payroll. Board officials agreed with our findings and stated … ensure that personal service costs reconcile to employee payroll expenses and are allocated appropriately for future …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014XI.18.H The Infrastructure Investment Act – XI. Procurement and Contract Management
… an alternative delivery method, for capital projects 2 located in New York State related to physical … New York State Bridge Authority, the New York State Office of General Services, the Dormitory Authority of the State of New York, the New York State Urban …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18h-infrastructure-investment-actHousehold Debt in New York State
At the end of 2021, national household debt totaled $15.6 trillion, with New York households comprising $869.4 billion or 5.6 percent of the national total, ranking New York fourth in the nation (consistent with the State population rank) after California, Texas and Florida.
https://www.osc.ny.gov/files/reports/pdf/household-debt-in-new-york-state.pdf