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2016 Annual Report on Preschool Special Education Audit Initiative
As of December 2016, OSC has completed 89 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2016.pdf2015 Annual Report on Preschool Special Education Audit Initiative
As of December 2015, OSC has completed 63 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2015.pdf2014 Annual Report on Preschool Special Education Audit Initiative
As of December 2014, OSC has completed 40 audits of expenses submitted to SED by preschool and/or school age special education providers over the last decade.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2014.pdfUnclaimed Property Relating to Title Insurance Companies
Unclaimed property subject to Section 1317 of the Abandoned Property Law includes any amounts held or owing by a domestic or foreign title insurer or its agent
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/title-insurance-companies.pdfAs Personal Income Tax Checkoffs Increase in Number, Disbursements Lag for Most Funds
Of the 42 states that impose a personal income tax, nearly all allow taxpayers to make charitable contributions through checkoffs on their personal income tax (PIT) returns.
https://www.osc.ny.gov/files/reports/pdf/tax-checkoffs-2024.pdfValley Stream Union Free School District Thirteen – Disbursements (2023M-178)
Determine whether the Valley Stream Union Free School District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/valley-stream-union-free-school-district-thirteen-2023-178.pdfChittenango Central School District – Information Technology (2023M-155)
Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chittenango-central-school-district-2023-155.pdfOversight of Transportation Services and Expenses (2021-S-1) 180-Day Response
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1-response.pdfGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
Determine whether Grand Island Central School District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/grand-island-central-school-district-2022-120.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfMount Pleasant Blythedale Union Free School District - Procurement (2022M-86)
Determine whether Mount Pleasant Blythedale School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-pleasant-blythedale-union-free-school-district-2022-86.pdfReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (2021-S-34)
To determine if the Office of Temporary Disability Assistance adequately monitors and appropriately reimburses claims for homeless shelter providers, such as Rescue Mission Alliance of Syracuse.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s34.pdfAudit Services U.S., LLC (Contract No. C001149)
Audit services for the identification, collection, and processing of out-of-state abandoned property agreement with Audit Services U.S., LLC. New York State Comptroller's Contract Number C001149.
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/contracts-c001149.pdfFiscal Stress Monitoring System Results for Municipalities - Three Year Review
This report examines and summarizes notable trends in the fiscal scores of all New York counties, cities, towns and villages regardless of their fiscal year end
https://www.osc.ny.gov/files/local-government/publications/pdf/threeyearsfsms0916.pdfMonthly Transaction Report - November 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/november-2025.pdfOversight of Transportation Services and Expenses (2021-S-1)
To determine if the Department of Corrections and Community Supervision has established adequate controls to effectively monitor and ensure accountability over transportation expenses and transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s1.pdfTown of Frankfort – Justice Court Operations (2022M-16)
Determine whether the Town of Frankfort (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured collections were properly deposited, reported and remitted.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/frankfort-2022-16.pdfNew York City Department of Housing Preservation and Development: Mitchell-Lama Vacancies (2020-N-2)
To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20n2-response.pdfCity of Mount Vernon - Non-Payroll Disbursements (2021M-163)
Determine whether City of Mount Vernon (City) officials provided proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly accounted for these disbursements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/mount-vernon-2021-163.pdfMonthly Transaction Report - December 2025
The New York State Common Retirement Fund (CRF) manages assets internally through passive investment strategies and invests with external managers to meet its public equities allocation.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/december-2025.pdf