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Oversight of Student Immunization in Schools (2015-S-85), 90-Day Response
To determine if the Department of Health (DOH) and the State Education Department (SED) are following the State’s public health procedures
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s85-response.pdfSmall Business in New York State: An Economic Snapshot, March 2019
From mom-and-pop corner stores to medical practices to computer software start-ups, small businesses play a vital role in New York’s economy
https://www.osc.ny.gov/files/reports/special-topics/pdf/small-business-nys-2019.pdfThe Changing Manufacturing Sector in Upstate New York: Opportunities for Growth
The Changing Manufacturing Sector in Upstate New York: Opportunities for Growth
https://www.osc.ny.gov/files/local-government/publications/pdf/manufacturingreport.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.pdfFiscal Stress in School Districts Common Themes for School Year 2017-18
Fiscal Stress in School Districts Common Themes for School Year 2017-18
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/common-themes-for-school-year-2017-18.pdfFiscal Stress Monitoring System Municipalities in Stress Fiscal Years Ending 2014
Fiscal Stress Monitoring System Municipalities in Stress Fiscal Years Ending 2014
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/villagescities_stressed2014.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.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.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.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Schenectady County – Investment Program While the county’s investments were … officials did not develop and manage a comprehensive investment program. Officials also did not monitor … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1Gloversville Housing Authority – Selected Financial Operations (2015M-257)
… October 1, 2013 through June 30, 2015. Background The Gloversville Housing Authority is located in the City of Gloversville, Fulton County. The Authority, which was … Gloversville Housing Authority Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/15/gloversville-housing-authority-selected-financial-operations-2015m-257Town of Saugerties – Justice Court Operations (2015M-47)
… period. Key Findings The Justices did not perform adequate bank reconciliations and accountability analyses. Neither Justice reconciled bail bank account balances with bail activity reports. Not all cash receipts were deposited within 72 hours, as required by law. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Town of Hounsfield - Claims Auditing (2019M-215)
… The Board did not audit claims before approving payments. Of 166 claim vouchers reviewed, totaling $783,400, the … paid twice. The Board did not ensure that procurements of commodities, goods and services totaling $172,000 complied … the Town’s procurement policy. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Salem Volunteer Fire Department, Inc. - Financial Activities (2019M-205)
Determine whether Department officials ensured financial activities were properly recorded and money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/20/salem-volunteer-fire-department-inc-financial-activities-2019mII.2 New York State Accounting Policies – II. New York State Financial Accounting
… Article V – The State Comptroller shall be required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of all revenues and receipts; and (3) to prescribe such methods of accounting as are necessary for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesSeaford Fire District – Length of Service Award Program (2014M-319)
… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … Board of Fire Commissioners. The operating budget for 2014 was approximately $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, approving and … ratios that help determine the potential benefits compared to costs. Not all payments-in-lieu of taxes (PILOTs) were … The Board was not provided adequate information to determine whether businesses achieved the goals stated in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Alfred – Information Technology (2017M-236)
… IT security awareness training and that the training is updated whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Internal Control System Components
… such risks for 57 of its 163 discrete operating functions. Without a complete internal control review program, the …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-components