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The Mitchell-Lama Program: Awarding Housing Units and Maintaining Waiting Lists (2014-N-3)
To determine whether Mitchell-Lama-financed housing units are assigned to eligible persons in compliance with properly established waiting lists for the period
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14n3.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2), 30-Day Response
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2-response.pdfLayers of Debt: Trends and Implications for New York’s Local Governments
LOCAL GOVERNMENT ISSUES IN FOCUS
https://www.osc.ny.gov/files/local-government/publications/pdf/lgdebt.pdfLife Changes: Getting Your Affairs in Order and A Guide for Survivors
Information to help NYSLRS members collect and organize important papers and legal documents. A guide for survivors of NYSLRS members.
https://www.osc.ny.gov/files/retirement/publications/pdf/1874-getting-affairs-in-order-guide-for-survivors.pdfIndustrial Development Agencies in New York State: Background, Issues and Recommendations
Industrial Development Agencies in New York State: Background, Issues and Recommendations
https://www.osc.ny.gov/files/local-government/publications/pdf/idabackground.pdfCracks in the Foundation: Local Government Infrastructure and Capital Planning Needs
Cracks in the Foundation: Local Government Infrastructure and Capital Planning Needs
https://www.osc.ny.gov/files/local-government/publications/pdf/capitalplanning.pdfAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up) (2018-F-27)
To determine the extent of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f27.pdfSelected Aspects of Safety and Security in Subway Facilities (2022-S-20)
To determine whether New York City Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security equipment, such as cameras, help point intercoms, and customer assistance intercoms, is maintained (working and tested).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s20.pdf2024 Annual Receipts and Disbursements History of the Oil Spill Fund
2024 Annual Receipts and Disbursements History of the Oil Spill Fund
https://www.osc.ny.gov/files/about/pdf/oil-spill-disbursements-2024.pdfImproved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements
The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.
https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdfEdmeston Fire District – Claims Auditing and Annual Financial Reporting (2024M-116)
Determine whether the Edmeston Fire District (District) Board of Fire Commissioners (Board) properly audited claims and whether the Treasurer filed the required Annual Financial Reports (AFRs) timely.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/edmeston-fire-district-2024-116.pdfAnnual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
Annual Report on Revenues and Expenditures of Foreign Fire Insurance Premiums
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/foreign-fire-insurance-premiums-annual-report.pdfWindows Domain Administration and Management (Follow-Up) (2024-F-12) 30-Day Response
To determine the extent of implementation of the six confidential recommendations included in our initial audit report, Windows Domain Administration and Management (Report 2022-S-19).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f12-response.pdf2023-2024 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2023 through September 30, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/annual-report-on-audits-2023-2024.pdf2021-2022 Annual Report on Audits of State Agencies and Public Authorities
As required by law, this annual report summarizes the results of all the State agency and public authority audit reports issued by the Office of the State Comptroller from October 1, 2021 through September 30, 2022.
https://www.osc.ny.gov/files/state-agencies/audits/2023/pdf/annual-report-on-audits-2021-2022.pdfFiscal Stress Monitoring System: 2017 List and Details for School Districts
All data worksheet in Excel.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/excel/2017-schools-all-data-workbook.xlsTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfFederal Income Tax Provisions Under The Tax Cuts and Jobs Act
In 2022 (the latest data available), there were over 159.6 million federal individual income tax filers nationally, 6.1 percent (9.8 million) of whom were New York residents.
https://www.osc.ny.gov/files/reports/pdf/federal-income-tax-provisions-under-the-tax-cuts-and-jobs-act.pdfAvoiding the Fiscal Cliff: A Lesson in Budgeting and Financial Condition Analysis
This session will identify those concepts commonly misunderstood by local government managers and governing boards, help explain how to properly implement these concepts and ways to prevent pitfalls in the budgeting process.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-cliff-budgeting-041625.pdfList of Villages and Cities that Failed to File Financial Information
This list includes non-calendar fiscal year end municipalities. The municipalities noted did not file their annual financial report or reported data that was inconclusive for FSMS purposes as of the date their score was to be calculated, and therefore a fiscal stress score could not be calculated.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-not-filed.pdf