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Risk Assessment and Implementation of Measures to Address Extreme Weather Conditions (2023-S-4)

To determine whether the Metropolitan Transportation Authority—Bridges & Tunnels, MTA Bus Company, and New York City Transit-Department of Buses—identified the potential damage to its transportation systems and developed plans to mitigate the effect of extreme weather conditions and flooding ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s4.pdf

National Directory of New Hires Data Security (2023-S-43) 180-Day Response

To determine if the Office of Temporary and Disability Assistance has met federal requirements for securing National Directory of New Hires data.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s43-response.pdf

Office Real Estate in New York City: A Review of Market Valuation Shifts

The COVID-19 pandemic and ensuing shift to hybrid office work arrangements have raised questions about the health of office commercial real estate and its potential impact on the economy and the finances of governments reliant on its tax revenue.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2025.pdf

Administration and Monitoring of Financial Assistance to New York City Businesses (2021-N-6)

To determine whether the New York City Industrial Development Agency (NYCIDA) has policies and procedures in place to approve, monitor, and measure project performance and whether they were followed. We also determined whether NYCIDA recaptured public benefits in accordance with the project ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-21n6.pdf

Performance of Industrial Development Agencies in New York State - 2024 Annual Report

This report summarizes IDA data for fiscal year 2022. For regional and IDA-level summary data.

https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2024.pdf

Oversight of the Nourish New York Program (2022-S-33) 180-Day Response

To determine if the Department of Agriculture and Markets (Ag&Mkts) and the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and connects citizens across the State to surplus agricultural products.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s33-response-DOH.pdf

City and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)

https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-joint-act-2014-poughkeepsie-city-town.pdf

Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)

Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials properly monitored and accounted for capital assets.

https://www.osc.ny.gov/files/local-government/audits/2024/pdf/greater-southern-tier-board-of-cooperative-educational-services-2024-35.pdf

Compliance With Freedom of Information Law Requirements (2020-S-12) 180-Day Response

2020-S-12, 20s12, DOT, FOIL

https://www.osc.ny.gov/files/state-agencies/pdf/sga-2023-20s12-response.pdf

Oversight of Mental Health Education in Schools (2020-S-63) 180-Day Response

To determine what steps the State Education Department (Department) is taking to ensure that school districts have the necessary mental health education in place as required by law. We also sought to determine what mental health services are available at the school districts.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s63-response.pdf

Fillable form: AC 3357 Online Services Bureau of Contracts Applications Account Maintenance

https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-ac3357-fe.pdf

Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)

Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdf

City of Poughkeepsie Industrial Development Agency – Project Approval and Monitoring (2021M-168)

Determine whether the City of Poughkeepsie Industrial Development Agency (CPIDA) Board properly evaluated and awarded projects and monitored the performance of the businesses that received financial benefits.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/poughkeepsie-2021-168.pdf

2022 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances

For Fiscal Year Ended March 31, 2022

https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2022.xlsx

Performance of Industrial Development Agencies in New York State - 2022 Annual Report

This report summarizes data for fiscal year 2020, the most recent data reported by IDAs through the Public Authorities Reporting Information System. The report also contains a brief discussion of local development corporations, a related type of local authority.

https://www.osc.ny.gov/files/local-government/publications/pdf/performance-of-idas-in-nys-2022-annual-report.pdf

Mental Health Training Component of the New York SAVE Act (2022-MS-1)

Determine whether the school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mental-health-training-component-of-the-new-york-state-save-act-2022-ms-1.pdf

Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (2020-S-56)

To determine if the Office of Temporary and Disability Assistance (OTDA) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab Inc.’s Coachman Family Center.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s56.pdf

Controls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)

To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdf