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Citizens’ Guide 2011
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2011.pdfCitizens’ Guide 2010
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2010.pdfCitizens’ Guide 2009
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2009.pdfCitizens’ Guide 2008
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2008.pdfCitizens’ Guide 2007
The Citizens' Guide delivers information on the fiscal health of the State in a convenient and easy-to-understand format.
https://www.osc.ny.gov/files/reports/finance/pdf/citizens-guide-2007.pdfState Fiscal Year 2008-09 Enacted Budget Preliminary Overview April 2008
This report provides a preliminary assessment of projected spending and revenue based on the SFY 2008-09 Enacted Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-preliminary-2008-09.pdfMiddlesex Fire District – Procurement (2025M-135)
Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/middlesex-fire-district-2025-135.pdfVillage of Lyons Falls - Board Oversight (2018M-174)
Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons-falls.pdfThe Securities Industry in New York City - October 2006
Wall Street has experienced tremendous growth in recent years and is vitally important to New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2007.pdfOversight of Study Abroad Programs (2024-S-36) 180-Day Response
To determine whether SUNY has efficient and effective oversight of its study abroad programs throughout its campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s36-response.pdfArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/article18generalmunicipallaw.pdfOSC's Online Government Accounting Schools
… Find Helpful information on the Introduction and Principles Accounting Schools …
https://www.osc.ny.gov/local-government/academy/oscs-online-government-accounting-schoolsCity of Yonkers – Budget Review (B17-6-10)
… Consider establishing and funding a contingency fund. Pass the necessary amendments to change the fees for parking violations, and other fees. Pass a resolution to raise water rates prior to the adoption …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Village of Suffern – Budget Review (B22-6-2)
… deficits in the Village’s general, water, sewer and capital projects funds as of May 31, 2015. New York State … are outstanding. Key Findings Significant revenue and expenditure estimates in the tentative budget are …
https://www.osc.ny.gov/local-government/audits/village/2022/04/15/village-suffern-budget-review-b22-6-2Town of Worth – Audit Follow-Up (2014M-323-F)
… ] | [ read 2015 complete report - pdf ] Purpose of Audit The purpose of our review was to assess the Town’s progress, as of February 2020, in implementing our … The purpose of our review was to assess the Towns progress as …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fTown of Boylston – Procurement (2021M-56)
… competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use competitive methods, or … to use competitive methods to procure professional services. Officials were unfamiliar with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Arkport Central School District – Network Access Controls (2021M-162)
… policies or procedures to add or disable user accounts and permissions. The District had 92 unneeded network user accounts and nine user accounts with unnecessary administrative … user accounts. Regularly review network user accounts and disable those that are unnecessary. Assess network user …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/arkport-central-school-district-network-access-controls-2021m-162Delaware-Chenango-Madison-Otsego (DCMO) Board of Cooperative Educational Services – Procurement (2021M-193)
… efforts were made to obtain the best price. None of the 10 professional service providers we reviewed with payments … Recommendations Ensure quote documentation is obtained and retained as required. Ensure evaluations of professional …
https://www.osc.ny.gov/local-government/audits/boces/2022/02/11/delaware-chenango-madison-otsego-dcmo-board-cooperative-educational-servicesRocky Point Union Free School District – Overtime (2021M-80)
… School District (District) officials properly monitored and controlled overtime to ensure the District was not … hours were preapproved, incurred only when necessary and adequately recorded. Preapprove non-emergency overtime as … Key Recommendations Adopt an overtime payroll policy and preapprove non-emergency overtime. Monitor the overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/rocky-point-union-free-school-district-overtime-2021m-80East Rochester Union Free School District – Procurement (2022M-56)
… that they properly sought required competition for 18 purchases as follows: Seven purchases totaling $212,953 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/east-rochester-union-free-school-district-procurement-2022m-56