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State Commission of Correction
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/state-commission-correction.zipState Board of Elections
All agency audits from 2009 to present.
https://www.osc.ny.gov/files/state-agencies/audits/zip/state-board-elections.zipState Authority Contract Manual
The State Authority Contract Manual contains the procedures for State authorities to submit eligible contracts as described in Public Authorities Law (PAL) §287
https://www.osc.ny.gov/files/public-authorities/pdf/contract-submission-manual.pdfCity of Newburgh – Budget Review (B23-6-9)
… City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … expenditures in their 2024 adopted budget for the New York State Touring Route Program because there is no …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the Town’s financial operations? Audit Period January 1, 2023 – November 8, 2024. We extended our audit period to … preparing and filing the Town’s AFR. As of December 31, 2023, the Town had six bank accounts with combined cash … informed financial decisions. The audit report includes 10 recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47North Creek Fire District – Board Oversight (2025M-86)
… is spent prudently to provide necessary fire and emergency services. The District’s budgeted appropriations for 2025 … budgets taking into consideration multiyear financial planning. For example, during the audit period the Board … Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Village of Sherburne – Budgeting (2025M-83)
… essential services. The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as follows: Electric fund: $4,012,640 Sewer fund: $609,550 General fund: … residents and taxpayers. During the audit period, the electric fund had reasonable budget estimates, and the water …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Eldred Central School District – Building Access (S9-26-1)
… School District (District) officials properly manage and monitor building access accounts and devices? Audit Period … security and enabling school officials to manage and monitor entry points within educational institutions. These … Summary District officials did not properly manage and monitor building access accounts and devices (badges). As a …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-125-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… pension will be 50 percent of your FAE. If you are age 60 or older at retirement, with less than 25 years of …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Licensing and Monitoring of Proprietary Schools
… Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students to guide …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsOpinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a … General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Overtime Limits for Tier 5
… (FAE) , which is used to determine your NYSLRS pension. If you earn more than the annual limit, it will not be factored …
https://www.osc.ny.gov/retirement/members/overtime-limits-tier-5Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… in our initial audit report, Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center … including those that serve the homeless. OTDA’s funding of shelter services is administered through the Local Districts, … operate Coachman Family Center (Coachman) as a certified shelter for families with children. Coachman, with capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followRiverhead Central School District – Financial Operations (2025M-64)
… for signing checks, making electronic payments and transfers and submitting reports to the Board. The District … 2022 meeting, three months later. While all 141 bank transfers totaling $127 million we reviewed were between District bank accounts, none of the transfers were reviewed and approved by someone other than …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64CUNY Bulletin No. CU-727
… with the 2017-2022 agreement between CUNY and the New York State Nurses Association (Bargaining Unit TE). Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-727-2021-city-university-new-york-cuny-nurses-health-specialtyPipeline Safety Oversight (Follow-Up)
… (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followInterdisciplinary Center for Child Development – Compliance With the Reimbursable Cost Manual
… to the State Education Department’s (SED) Reimbursable Cost Manual (RCM). The audit focused primarily on expenses … reimbursable costs for the SED preschool special education cost-based programs. In addition, ICCD operates two other … where the reimbursed costs exceeded the owner’s actual cost; $176,793 in compensation related to excess staffing of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/05/interdisciplinary-center-child-development-compliance-reimbursable-cost-manualKennedy Child Study Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kennedy Child Study Center (Kennedy) on its Consolidated Fiscal Reports (CFRs) were … (RCM). The audit focused primarily on expenses claimed on Kennedy’s CFR for the fiscal year ended June 30, 2014, and … To determine whether the costs reported by Kennedy Child Study Center on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2017/12/29/kennedy-child-study-center-compliance-reimbursable-cost-manualMTA-NYC Transit Medical Assessment Centers
… performed medical examinations for NYC Transit and MTA Bus employees in an economical manner. The audit covered the … has six operating constituent agencies; two of them, MTA Bus Company (MTA Bus) and New York City Transit (Transit), provide bus … performed medical examinations for NYC Transit and MTA Bus employees in an economical manner …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report (CFR) were … covered the year ended December 31, 2013. Background UCP Rochester, a not-for-profit organization located in … costs reported by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manual