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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cortland-2020-161.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage, 180-Day Response
To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s23-response.pdfHighland Central School District – Non-Instructional Overtime (2021M-8)
Determine whether Highland Central School District (District) officials properly authorized and monitored overtime for non-instructional employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/highland-central-2021-8.pdfLGAC - Meeting Agenda - June 25, 2021
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-06-25-2021.pdfSouth Butler Fire Department – Oversight of Financial Activities (2020M-120)
Determine whether the South Butler Fire Department, Inc. (Department) officers and members provided adequate financial oversight.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/south-butler-fire-department-2020-120.pdfNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage (2019-S-23)
To determine whether participating organizations and members are paying excessively for dual Empire Plan Family coverage.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s23.pdfTown of Corning – Procurement (2020M-93)
Determine whether the Town of Corning (Town) officials used a competitive process to procure goods and services.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/corning-2020-93.pdfPerformance of Industrial Development Agencies in New York State - 2020 Annual Report
An OSC analysis of the data reported by IDAs and LDCs for Fiscal Year Ending 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2020-annual-report.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfLGAC - Meeting Agenda - March 5, 2020
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-03-05-2020.pdfWadsworth Center Environmental Laboratory Approval Program (2018-S-1) 180-Day Response
To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s1-response.pdfLGAC - Meeting Agenda - June 20, 2019
New York Local Government Assistance Corporation Meeting Agenda of the Audit Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-06-20-2019.pdfLGAC - Meeting Agenda - January 9, 2020
New York Local Government Assistance Corporation Meeting Agenda of the Finance Committee and Board of Directors.
https://www.osc.ny.gov/files/debt/pdf/lgac-agenda-01-09-2020.pdfWadsworth Center Environmental Laboratory Approval Program (2018-S-1)
To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s1.pdfWarwick Valley Central School District - Professional Services (2019M-139)
Determine whether the District procured professional services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/pdf/warwick-valley-2019-139.pdfSalem Central School District - Purchasing (2019M-105)
Determine whether the District sought competition when purchasing goods and services under the statutory bidding thresholds.
https://www.osc.ny.gov/files/local-government/audits/pdf/salem-2019-105.pdfEvans-Brant Central School District - Information Technology (2019M-121)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/evans-brant-2019-121.pdfHyde Park Central School District - Fixed Assets (2019M-103)
Determine whether District officials ensured that fixed assets were properly recorded, accounted for and disposed of.
https://www.osc.ny.gov/files/local-government/audits/pdf/hyde-park-2019-103.pdfHamburg Central School District - Information Technology (2019M-10)
Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/hamburg-2019-10.pdfTown of Guilford - Justice Court Accountability (2018M-248)
Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties.
https://www.osc.ny.gov/files/local-government/audits/pdf/guilford-jc-2018-248.pdf