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Oversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… officials established an adequate accounting system for extra-classroom activity (ECA) funds. Key Findings … officials did not establish an adequate accounting system for ECA funds. As a result, District officials cannot ensure … collected, submitted and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activitySea Breeze Fire District – Board Oversight (2018M-269)
… complete report - pdf ] Audit Objective Determine whether the Sea Breeze Fire District (District) Board provided adequate oversight of the District’s financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial operations. The Board did not: …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/sea-breeze-fire-district-board-oversight-2018m-269Membership Milestones for Police & Fire Retirement System (PFRS) Members
… how your years of service affect your retirement benefits. For specific information about your retirement plan, go to … more years of service credit, you are: Eligible to apply for a non-job-related disability benefit. Eligible for an out-of-service death benefit, if you leave public …
https://www.osc.ny.gov/retirement/members/membership-milestones-police-fire-retirement-system-pfrs-membersArtificial Intelligence Governance (2021-N-10) 180-Day Response
To assess New York City’s progress in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n10-response.pdfMultiyear Capital Planning
This session will discuss how to develop a capital plan, including the process of identifying capital needs and inventorying, and establishing criteria to prioritize projects.
https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-capital-planning-040523.pdfWashington Saratoga Warren Hamilton Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
Determine whether Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services (BOCES) officials ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/washington-saratoga-warren-hamilton-essex-board-of-cooperative-educational-services-2023-183.pdfOnTECH Charter High School - Information Technology (2023M-71)
Determine whether OnTECH Charter High School (School) 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/2024/pdf/ontech-charter-high-school-2023-71.pdfArtificial Intelligence Governance (2021-N-10)
To assess New York City’s progress in establishing an appropriate governance structure over the development and use of artificial intelligence (AI) tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n10.pdfLiberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfOswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
Determine whether Oswego County Board of Cooperative Educational Services’ (BOCES) claims were audited and approved prior to payment and were for appropriate BOCES purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-2022-29.pdfSouth Seneca Central School District – Online Banking (2021M-164)
Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District officials ensure online banking transactions are appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/south-seneca-2021-164.pdfHerkimer County Industrial Development Agency – Claims Auditing (2022M-12)
Determine whether the Herkimer County Industrial Development Agency’s (HCIDA) claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/herkimer-county-industrial-development-agency-2022-12.pdfOversight of Chemical Dependence Residential Services (2020-S-49) 180-Day Response
To determine whether the Office of Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure for patients.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s49-response.pdfTown of North Greenbush – Town Clerk (2017M-132)
Determine whether the Town of North Greenbush (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-greenbush-2017-132.pdfCopiague Fire District – Cash Disbursements (2019M-225)
Determine if the Board ensured that the cash disbursements process was adequately segregated and cash disbursements were adequately supported and for legitimate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/copiague-fire-district-2019-225.pdfLong Lake Central School District – Capital Project (2021M-183)
Determine whether Long Lake Central School District (District) officials properly established, authorized contracts and claims, monitored and accounted for its 2021 capital project (project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/long-lake-2021-183.pdfWayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfVillage of Watkins Glen – Justice Court Operations (2021M-146)
Determine whether the Village of Watkins Glen (Village) Justices collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/watkins-glen-justice-court-2021-146.pdf