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Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
Determine whether the Purchasing Agent ensured that goods and services were procured in accordance with the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (DCMO BOCES) purchasing policy and procedures.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/delaware-chenango-madison-otsego-boces-2021-193.pdfCornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District (District) officials established adequate internal controls over the District’s user accounts and software updates to help prevent unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cornwall-2021-83.pdfOversight of Industrial Hemp (Follow-Up) (2021-F-9)
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) in accordance with federal and State requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f9.pdfEcoNews Summer 2020
Even as we grapple with the serious public health and economic challenges stemming from the Covid-19 pandemic, climate change continues to represent an urgent and growing threat.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-summer-2020.pdfOversight of Select High-Technology Projects (2017-S-60)
To determine if Empire State Development (ESD) adequately monitors selected high-technology economic development programs and projects it oversees and whether these projects are achieving the intended employment goals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s60-response.pdfNyack Parking Authority – Parking Ticket Operations (2020M-94)
Determine whether the Village of Nyack Parking Authority’s (Authority) Board of Trustees (Board) and Authority officials effectively pursued and maximized the collection of all parking violation tickets issued.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/nyack-parking-authority-2020-94.pdfTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
Town of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-ida-2017-hempstead-ida-valley-stream-school-pilot.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 25 Year Additional 1/60 Retirement Plan under Article 14-B Section 551 (e) (RS5496)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5496.pdfAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program (2018-D-2)
The New York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), is one of the nation's largest...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18d2.pdfElection Form for Sheriffs, Undersheriffs, and Deputy Sheriffs 20 Year Additional 1/60 Retirement Plan Under Article 14-B Section 553 (RS5498)
NYSLRS election form for only Sheriffs, Undersheriffs, or Deputy Sheriffs directly engaged in criminal law enforcement 50 percent or more of the time.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs5498.pdfSelected Payments for Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011 (2012-S-56)
This report is part of a series of audits of Empire’s payments to selected hospitals for “special items” during the three months ended March 31, 2011.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s56.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up) (2025-F-24)
To assess the extent of implementation of the three recommendations included in our initial audit report, Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Report 2024-S-12).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f24.pdfMonitoring of Homeless Data (2023-S-38)
To determine if the Office of Temporary and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s programs are using all available data to best address the needs of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s38-response.pdfTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were properly deposited, recorded, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/marion-town-2023-149.pdfReport of the Actuary - 2023
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2023 Valuation and for Fiscal Year Ending March 31, 2025 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2023.pdfThe Securities Industry in New York City, October 2023
The securities industry saw record performance in 2020 and 2021, facilitated by lower borrowing costs and increased liquidity resulting partly from the federal government’s policy response to the pandemic.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-10-2024.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfReport of the Actuary - 2024
Report of the Actuary - Summary of Valuation of Assets, Liabilities, and System Membership for Fiscal Year Beginning April 1, 2024 Valuation and for Fiscal Year Ending March 31, 2026 Billing
https://www.osc.ny.gov/files/retirement/resources/pdf/actuary-report-2024.pdfMount Vernon City School District – Procurement of Natural Gas (2019M-91)
Determine whether the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2019-91.pdfVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdf