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Annual Performance Report on New York State's Industrial Development Agencies - Fiscal Year Ending 2012
Often, the required reports that industrial development agencies (IDAs) submit to OSC and other agencies are incomplete and inconsistent. Recent audits by OSC h
https://www.osc.ny.gov/files/local-government/publications/pdf/idaperformance_1.pdfBay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/bay-shore.pdfAudit of the State Financial Aid Program at Wagner College (2015-T-3)
To determine whether Wagner College (Wagner) officials complied with the State Education Law and the Commissioner of Education’s Rules and Regulations when cert
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15t3.pdfTown of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
Determine whether the Town of Vestal (Town) former police chief’s (former chief) separation agreement and related “severance” payments were supported and accurately paid.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/vestal-town-2023-58.pdfWhere New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfUnclaimed Property Relating to All Business Entities
Unclaimed property subject to Article V of the Abandoned Property Law includes amounts and securities due on a company’s own debt and equity issues, municipal d
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/general-corporations.pdfHerkimer Central School District – 2014 Building Renovation Capital Project (2020M-136)
Determine whether the Herkimer Central School District (District) Board of Education (Board) and officials properly planned and managed the 2014 building renovation project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-central-school-district-2020-136.pdfTown of Lansing – Information Technology (2022M-66)
Determine whether Town of Lansing (Town) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lansing-2022-66.pdfWeedsport Central School District – Payroll (2021M-179)
Determine whether the compensation paid to Weedsport Central School District (District) administrators and business office personnel was accurate and had adequate supporting documentation.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-179.pdfExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
The pandemic caused a dramatic drop in riders and ridership revenue for transit systems across the country, and the MTA was hit particularly hard.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-fiscal-pressures.pdfFabius-Pompey Central School District – Claims Auditing (2022M-83)
Determine whether Fabius-Pompey Central School District (District) claims were adequately documented, for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/fabius-pompey-2022-83.pdfEast Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfTown of Minetto – Information Technology (2022M-09)
Determine whether Town of Minetto (Town) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/minetto-2022-9.pdfTown of Ulysses - Information Technology - (2021M-190)
Determine whether Town of Ulysses (Town) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/ulysses-2021-190.pdfCopenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
Determine whether Copenhagen Volunteer Fire Department, Inc. (Department) officials ensured that financial activity was properly recorded and supported, and that money was safeguarded.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/copenhagen-volunteer-fire-2021-114.pdfTown of Randolph – Justice Court Operations (2021M-76)
Determine whether the Town of Randolph (Town) Town Justice (Justice) accurately recorded, deposited, disbursed and reported all fines and fees in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/randolph-jc-2021-76.pdfCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
Determine whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cortland-2020-141.pdfShared Services in Local Government Presentation
This session will discuss the benefits and challenges of establishing cooperative ventures with local government partners, recommended practices and resources to assist you.
https://www.osc.ny.gov/files/local-government/academy/pdf/shared-services-in-local-government-05-26-2021.pdfCity of Peekskill – Information Technology (2020M-164)
Determine whether City of Peekskill (City) officials ensured information technology (IT) systems were adequately secured and protected against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/peekskill-2020-164.pdf