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Forensic Audit of Dual Employment Approvals and Conflicts
… any safety regulations. Our audit covered employees with the described dual employment during the period July 1, … (Code) allows employees to engage in external employment with certain provisions. For example, the outside employment must not interfere with the employee's ability to fulfill his/her duties at the …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsOtsego County – Court and Trust Funds (2025-C&T-4)
… The purpose of our review was to determine whether Otsego County County officials have established appropriate controls …
https://www.osc.ny.gov/local-government/audits/county/2025/12/05/otsego-county-court-and-trust-funds-2025-ct-4Access Controls and Vulnerability Management Over Critical Systems
… The audit covered the period from May 2024 through October 2025. About the Program BPCA, established in 1968, is a New … The audit covered the period from May 2024 through October 2025 …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsVillage of St. Johnsville – Records and Reports (2015M-1)
… 1, 2011 through August 31, 2014. Background The Village of St. Johnsville is located in the Town of St. Johnsville, Montgomery County, and has a population of … Village of St Johnsville Records and Reports 2015M1 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1An Economic Snapshot of the Greater Jackson Heights Area - October 2019
The greater Jackson Heights area in the northwestern portion of Queens is one of the most diverse communities in New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2020.pdfNew York City Government Services: Services for the Unsheltered
New York City’s unsheltered population increased from 3,588 in FY 2019 to 4,504 in FY 2025 — a 26 percent increase from pre-pandemic levels.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2026.pdfOversight of Information Technology Consultants and Contract Staffing
… deficiencies for the International Business Machines (IBM) Service Desk contract as compared to the others in our … that also had monitoring deficiencies. ITS did not require IBM to submit summary reports that contained all the … which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. ITS did not …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingTown of Lewis – Records and Reports (2025M-17)
… (Town) Town Supervisor (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … fiscal officer, is responsible for receiving, disbursing and retaining custody of Town money, maintaining accounting …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Niagara County – Court and Trust Funds (2015M-228)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2009 through July … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, … officials established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Livingston County Court and Trust Funds (2022-C&T-4)
… [read complete report - pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2017 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Oversight and Enforcement of the Rechargeable Battery Law
… The Department, through its Bureau of Waste Reduction and Recycling’s Product Stewardship and Waste Reduction Unit, is responsible for overseeing required recycling and waste disposal efforts in the State. Article … impact on the environment; however, it only covers the recycling of limited rechargeable batteries weighing less …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-and-enforcement-rechargeable-battery-lawAllegany County – Court and Trust Funds (2014M-74)
… he does not make an entry into the court and trust fund register of the moneys ordered to be paid into a court. We … funds. Key Recommendations Maintain a court and trust fund register as required by law. Ensure that all moneys deemed …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/allegany-county-court-and-trust-funds-2014m-74Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6DiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… and the Office of the Attorney General (OAG), pays for the cleanup of petroleum contamination when the parties … partner with DEC, OAG, and local communities to accelerate cleanup activities and return properties to beneficial use. … environment and public health by ensuring the expeditious cleanup of petroleum spills. The fund is also used to …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide Interoperable Communications Grant awards to … To determine if the Division of Homeland Security and Emergency Services awarded contracts …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsGenesee County – Court and Trust Funds (2014M-322)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2011 through … County officials are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/county/2014/12/12/genesee-county-court-and-trust-funds-2014m-322Yates County – Court and Trust Funds (2025-C&T-1)
… the State Comptroller for three years. The County Clerk’s register did not include one court and trust action … in the Treasurer’s records. The Surrogate’s Court register did not include an action ordering the deposit of …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … January 1, 2017 through March 11, 2020. Background The County Treasurer (Treasurer), County Clerk (Clerk) and Surrogate’s Court must develop sound …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Oswego County – Court and Trust Funds (2022-C&T-5)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2022/11/23/oswego-county-court-and-trust-funds-2022-ct-5Selected Safety and Security Equipment at Train Stations
… Purpose To determine whether the Staten Island Railway has taken appropriate action to ensure … period January 1, 2014 to September 12, 2017. Background Staten Island Railway (SIR) is a subsidiary of the … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stations