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CUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State Comptroller’s (OSC) approach to … To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actOpinion 91-19
… -- Powers and Duties (authority to make gift to fire company); (authority to accept gift of firefighting equipment) FIRE COMPANY -- Powers and Duties (authority of fire district to make gift to fire company) CONSTITUTIONAL LAW -- Gifts and Loans (authority of …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s proposed budget for the 2017-18 fiscal year. … Village of Hempstead Budget Review B1776 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Village of Delhi – Financial Condition (2013M-110)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial condition … June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. … Village of Delhi Financial Condition 2013M110 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Town of Hempstead – Procurement (2022M-63)
… Five subcontractors for work totaling $9.3 million without the required written preapprovals. A vendor $12,382 more for … been sought, approvals likely would have been obtained and the overpayment could have been avoided. Key Recommendations … services and enter into written agreements with all individuals and firms that provide these services to the …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Empire BlueCross BlueShield Selected Payments for Special Items for the Period July 1, 2011 Through December 31, 2011 (2012-S-3)
To determine whether Empire BlueCross BlueShield (Empire) paid claims for special items according to the provisions of the agreements between Empire and its mem
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s3.pdfDiNapoli: Rural Counties Face Shortage of Health Professionals
… counties having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties may be the most severe, with all counties designated by the federal government as areas …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsFare Evasion (Follow-Up) (2022-F-23) 30-Day Response
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23-response.pdfFare Evasion (Follow-Up) (2022-F-23)
To determine the extent of implementation of the 19 recommendations included in our initial audit report, Fare Evasion (2019-S-7).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f23.pdfService-Disabled Veteran-Owned Business Program Implementation (Follow-Up) (2017-F-28)
To determine the extent of implementation of the recommendations in our initial audit report, Service-Disabled Veteran-Owned Business Program Implementation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f28.pdfCapital Program Revenue and Expenses (Follow-Up) (2017-F-26)
To determine the extent of implementation of the recommendations in our initial audit report, Capital Program Revenue and Expenses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f26.pdfFood Metrics Implementation (Follow-Up) (2018-F-23)
To determine the extent of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f23.pdfPreston Fire District – Board Oversight (2025M-87)
Did the Preston Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of the District’s financial activities?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/preston-fire-district-2025-87.pdfFinancial Condition and Outlook
… financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New York Health Science Center at Brooklyn (also known as SUNY Downstate Medical Center [or … School of Public Health, and the University Hospital of Brooklyn (Hospital). Downstate employs about 8,000 faculty …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookTown of Tyre - Long-Term Planning (2019M-61)
… complete report - pdf] Audit Objective Determine whether the Board established adequate long-term plans which appropriately address the Town’s operational and capital needs and funding sources. Key Findings The Board did not develop: Comprehensive multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Town of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the Town’s fund balance and developed a multiyear financial … Determine whether the Town of Windsor Town Board Board effectively managed the Towns fund …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… the governmental and proprietary fund types and fiduciary funds. Required supplementary information (other than MD&A) … includes budgetary comparison schedules for governmental funds, information about infrastructure assets reported using … financial statements are provided for governmental funds, enterprise funds, and fiduciary funds, even though the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and water districts for the period … Town of Black Brook Financial Condition of Sewer and Water Districts 2012M216 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216State Education Department Examination of Payments to Tough Man, Inc.
… Purpose Our Office examined payments the State Education Department (SED) made under contracts … T815055, and T816040 to Tough Man Inc. (Tough Man). The objectives of our examination were to determine whether funds were used for the contracts’ purposes, and whether the expenses claimed …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incReview of New York City's Financial Plan For Fiscal Years 2006 Through 2009 - July 2005
New York City’s economy has improved considerably since the recession and the terrorist attack on the World Trade Center.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2006.pdf