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Inventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdfSecurity Over Critical Systems (2023-S-24) 180-Day Response
To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s24-response.pdfCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfChenango County Industrial Development Agency – Project Approval and Monitoring (2022M-10)
Determine whether the Chenango County Industrial Development Agency (CCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chenango-county-industrial-development-agency-2022-10.pdfTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tompkins-co-ida-2021-143.pdfMedicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16)
To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and supplies. The audit covered the period from April 2023 through October 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s16.pdfSecurity Over Critical Systems (2023-S-48) 180-Day Response
To determine whether the security over Erie County Medical Center Corporation’s (ECMCC) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s48-response.pdfTown of Covert – Financial Management and Justice Court (2015M-180)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and its resultant financial … The purpose of our audit was to review the Towns budgeting practices and its resultant financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… [ read complete report - pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Sodus Center Fire District – Board Oversight (2017M-108)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period … The purpose of our audit was to examine the Boards oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… complete report – pdf] Audit Objective Determine whether the Village of Mount Kisco (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Town of Livonia – Justice Court (2015M-76)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations for the period January 1, … The purpose of our audit was to examine the Courts financial operations for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/07/24/town-livonia-justice-court-2015m-76Other Bulletin No. 77
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund instructions for … The purpose of this bulletin is to provide the State University Construction Fund instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-77-april-2024-state-university-construction-fund-scfOther Bulletin No. 70
… Purpose: The purpose of this bulletin is to provide the State University Construction Fund instructions for … The purpose of this bulletin is to provide the State University Construction Fund instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-70-april-2023-state-university-construction-fund-scfTown of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period January 1, … The purpose of our audit was to evaluate the Towns financial operations for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Social Adult Day Services
… Purpose To determine whether State agencies, particularly the New York State Office for the Aging (NYSOFA) and the Department of Health (DOH), are effectively overseeing … Determine whether State agencies particularly the Office for the Aging and the Department of Health are …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesSocial Media Use Policy
… The Office of the State Comptroller (OSC) manages multiple social media … The opinions and beliefs expressed by users on our social media sites are those of the users and do not necessarily reflect the views or …
https://www.osc.ny.gov/help/social-media-use-policyCost Reporting of Programs Operated by Gateway-Longview, Inc.
… Department: Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children’s Residence …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incMonroe County - Financial Condition (2018M-179)
… complete report - pdf] Audit Objective Determine whether the Legislature and County officials effectively managed the County’s financial condition. Key Findings The County’s financial position has been strained for several … Determine whether the Legislature and County officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Opinion 88-71
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the waiver of penalty charges arising from the nonpayment of water rents …
https://www.osc.ny.gov/legal-opinions/opinion-88-71