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Oversight of Sidewalk Sheds (2019-N-9)

To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are safely maintained, and have valid operating permits.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n9.pdf

Federal Funds to New York City: A Review of Categorical Grants Combined

The federal administration has ordered freezes, pauses, and reviews of federal assistance funding to identify grant programs which are implicated by the President’s recent executive actions and could be subject to reduction or elimination.

https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc--a-review-of-categorical-grants.pdf

Federal Funds To New York City: A Review of Categorical Grants

https://www.osc.ny.gov/files/reports/pdf/report-1-2026.pdf

New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)

To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.pdf

Report of Title V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81)

To determine whether the Department of Environmental Conservation has adequate procedures in place to accurately capture the Title V Operating Permit Program...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s81.pdf

City of Olean – Budget Review (B17-1-3)

… potentially contribute to a depletion of the general fund balance within three to five years. The City appropriated $600,000 of fund balance to offset general fund expenditures in 2017-18, all … recurring revenue sources rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the …

https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3

Reporting Requirements Changes (2015) – Reporting Elected and Appointed Officials

… and ensures they receive appropriate service credit. In August 2015, this regulation was revised for officials who … activities (ROA), and it establishes the employer’s role in determining whether activities listed on an ROA are … Employer had to include officials who participate in the employer’s time-keeping system on the Standard Workday …

https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/reporting-requirements-changes

Warren County Local Development Corporation – Revolving Loan Program (2021M-102)

… Determine whether the Warren County Local Development Corporation Corporation officials provided adequate oversight …

https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loan

Honeoye Falls Lima Central School District – Access Controls (2020M-112)

… information technology (IT) security policies, resulting in increased risk that data, hardware and software may be … whether they were appropriate or needed to be disabled. In addition, sensitive IT control weaknesses were …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/12/honeoye-falls-lima-central-school-district-access-controls-2020m-112

Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)

… cash receipts were properly recorded, reconciled and remitted in a timely manner. Key Findings From August 1, … admitted stealing more than $150,000 from the Village and altering public records from 2011 through 2017. She pleaded guilty to grand larceny, false filing and official misconduct in October 2018 and was sentenced in …

https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104

An Economic Snapshot of Staten Island’s North Shore

The North Shore is the vibrant northern area of Staten Island and an important freight and commuting hub. The area is the most populous portion of the borough, housing about 38 percent of all residents.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2025.pdf

2024 Stewardship Priorities & Proxy Voting Guideline Updates

The New York State Common Retirement Fund’s Corporate Governance Program actively engages with the Fund’s public equity portfolio companies to foster the development of robust governance practices and prudent management of environmental and social factors.

https://www.osc.ny.gov/files/common-retirement-fund/corporate-governance/pdf/2024-stewardhip-priorities-and-proxy-voting-guideline-updates.pdf

OSC 9 - Sealed Records Memo

This bill would expressly provide for certain sealed records to be made available to OSC’s officers and employees for purposes of conducting a duly authorized examination into the financial affairs of town and village justice courts.

https://www.osc.ny.gov/files/legislation/pdf/osc-9-sealed-records-memo.pdf

NYC Department of Education Response to the COVID-19 Pandemic

During the pandemic, the City had to develop and implement novel remote-learning protocols to continue educating students, and was later among the first major city districts in the nation to offer a return to in-person schooling.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2022.pdf

Coeymans Hollow Fire District – Board Oversight (2021M-211)

Determine whether Coeymans Hollow Fire District (District) Board of Fire Commissioners (Board) ensured it had an adequate service contract in place, annual financial reports were filed in a timely manner and disbursements were supported and approved.

https://www.osc.ny.gov/files/local-government/audits/2022/pdf/coeymans-hollow-2021-211.pdf

Rolling Stock Programs Department – Selected Aspects of the M9 Rail Car Project Management (2020-S-50)

To determine whether the Long Island Rail Road’s Rolling Stock Programs Department has managed the M9 contract so that the contractor delivers the cars on time, within the required scope and quality, and within budget.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s50.pdf