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Wellsville Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-39)
Determine whether the Wellsville Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wellsville-s9-21-39.pdfWaverly Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-38)
Determine whether the Waverly Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waverly-s9-21-38.pdfAid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program
This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.
https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdfNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
This report provides updated information regarding the overall correctional system population, an analysis of policy changes that have contributed to changes in the population, and an overview of the costs of providing medical care.
https://www.osc.ny.gov/files/reports/pdf/aging-prison-population-2022.pdfAccountability and Surplussing of Vehicles (Follow-Up) (2021-F-1) 30-Day Response
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report Accountability and Surplussing of Vehicles (2018-S-42).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f1-response.pdfSexual Offense Evidence Collection Kits (2019-S-44) 180-Day Response
To determine if the Division of State Police’s (Division) Crime Laboratory System (CLS) processed Sexual Offense Evidence Collection Kits in compliance with Executive Law Section 838-a: Maintenance of Sexual Offense Evidence Kits (Executive Law).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s44-response.pdfCompliance With Jonathan's Law (Follow-Up) (2020-F-26)
To follow up on the actions taken by officials of the Office for People With Developmental Disabilities (OPWDD) to implement the recommendations contained in our audit report, Compliance With Jonathan’s Law (Report 2017-S-67).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f26.pdfEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up) (2020-F-6)
To follow up on the actions taken by officials of the Department of Motor Vehicles to implement the recommendations contained in our audit report, Enforcement of Article 19-A of the Vehicle and Traffic Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f6.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018 (2019-M-1)
To ascertain the total expenses that the Department incurs in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the four State Fiscal Years ended March 31, 2018.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19m1.pdfNew York City Department of Homeless Services: Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up) (2025-F-23)
To determine the extent of implementation of the six recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Report 2022-N-6).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f23.pdfXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… procurement record requirements and submittal requirements in the Statewide Financial System (SFS) is provided for … have no separate or distinct legal character apart from the State. In reaching his opinion the Attorney General … entity, the board resolution authorizing the transaction from the governing body of the governmental entity entering …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsControls Over Unclaimed Bottle Deposits
… containers of less than one gallon of many beverages sold in the State, such as soft drinks and beer. Consumers may … service charges for 60 were $100 or less, eight were from $100 to $500, eight were from $500 to $1,000, and six exceeded $1,000. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsCompliance With Payment Card Industry Standards
… 5, 2017. Background The Authority operates and maintains a toll superhighway (Thruway) throughout New York. Most of the toll points along the Thruway only accept cash and E-ZPass … E-ZPass accounts are automatically replenished with the customer’s credit card on file. The Authority also accepts …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… the required transition plans and has fallen short in providing counties with needed guidance on moving forward … status of planning, New York state was still years away from having NG911 implemented. By contrast, New York City, … survey reported that they had not received any guidance from DHSES on the NG911 transition. The 14 counties that did …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911Opinion 96-2
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent … LIBRARIES -- Taxes (authority of village to charge library district with proportionate share of tax refund) IMPROVEMENT DISTRICTS -- Library Districts (authority of village to charge library …
https://www.osc.ny.gov/legal-opinions/opinion-96-22022 Financial Condition Report – 2022 Financial Condition Report
… budget gap into surplus. This Financial Condition Report can help New Yorkers better understand the impacts of … long-term outlook for State finances. Read More About this Report This report provides citizens with an overview of the financial …
https://www.osc.ny.gov/reports/finance/2022-fcrCUNY Bulletin No. CU-769
… Benefits Program are affected. Effective Dates: Effective in paychecks dated July 27, 2023, for current and lag … affected employees of the changes communicated to agencies in the July 5, 2023, memo sent from the City of New York, Office of Labor Relations. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-769-city-new-york-health-benefit-rate-changesAccounts Payable Advisory No. 58
… invoice number on a voucher, SFS will prevent the agency from submitting the voucher until it enters a unique invoice number. In such instances, agencies should exercise due diligence in researching the potential duplicate invoice prior to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsJohnsonville Fire District – Claims Processing (2017M-190)
… a district corporation of the State, distinct and separate from the Towns of Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected … eight claims totaling $3,459 that were properly paid in advance of audit. Key Recommendation Ensure that the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/01/05/johnsonville-fire-district-claims-processing-2017m-190Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… BOCES, which provides educational services to students from 19 component districts, is governed by a nine-member … Extra-classroom activity funds recorded almost $118,000 in receipts and $124,000 in disbursements for the 2014-15 fiscal year. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extra