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Compliance With the Safe Schools Against Violence in Education Act (Follow-Up) (2016-F-2), 30-Day Response
We have followed up on the actions taken by officials of the State Education Department to implement the recommendations contained in our audit report, Complian
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-16f2-response.pdfCompliance With the Safe Schools Against Violence in Education Act (2013-S-71), 90-Day Response
To determine whether school districts outside of New York City are properly and accurately reporting statistics on crime and incidents to the State Education De
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s71-response.pdfNew York City’s Uneven Recovery: An Analysis of Labor Force Trends
This report aims to understand the main differences in labor force participation among New York City’s workers and discusses discusses some of the reasons for the City’s uneven recovery when compared to the rest of New York State and the nation.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2023.pdfOversight of Telemental Health Services
… Objective To determine if the Office of Mental Health is adequately monitoring the delivery and performance of telemental health services and ensuring that related telemental health … To determine if the Office of Mental Health is adequately monitoring the delivery and performance …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesOversight of Juvenile Justice Facilities
… Procedure Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary conditions, and … were completed and documented as required or were done within the required time frames, creating the risk of … facilities. Further, these assessments and screenings can be vital because youth entering juvenile justice programs …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesImplications for New York State of a Federal Government Shutdown, April 2011
The federal government has been operating under Continuing Resolutions since the start of the new federal fiscal year that began October 1, 2010.
https://www.osc.ny.gov/files/reports/special-topics/pdf/federal-shutdown-2011.pdfEndwell Fire District – Controls Over Financial Operations (2013M-277)
… 64 disbursements totaling $110,090 that were approved by the Board and found discrepancies with 31 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… pandemic and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 million … pandemic and the ensuing economic shutdown were swift and deep employment in New York declined by nearly 2 million jobs …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Rules and Regulations for Collateral Loan Brokers
Rules and Regulations of the State Comptroller on the keeping of books, records, entries and reports that he deems necessary to determine the amount of surplus
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/collateral-loan-brokers-nys-rules-regulation.pdfWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… 1, 2011 through October 21, 2013. Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company … services for the Village of Warsaw in Wyoming County and fire protection services to residents outside the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The District’s last multiyear financial …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesOversight of Adult Protective Services Programs (Follow-Up) (2023-F-6)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Adult Protective Services Programs (2020-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f6.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19)
To determine the extent of implementation of the seven recommendations in our initial audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19.pdfOversight of Industrial Hemp (2018-S-32) 180-Day Response
To determine whether the Department of Agriculture and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s32-response.pdfHolland Patent Central School District – Access to the Student Information System (2016M-326)
… Purpose of Audit The purpose of our audit was to determine if District … personal, private and sensitive information (PPSI) in the student information system (SIS) for the period July 1, 2015 through July 31, 2016. Background The … Holland Patent Central School District Access to the Student Information System 2016M326 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemDiNapoli: Transparency Needed as NYC Moves Forward with Difficult Budget Choices
… Thomas P. DiNapoli. The report urges the city to use greater transparency for nondiscretionary costs that it does … the city to allocate funding for services where it has greater control over spending, including those that are …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-transparency-needed-nyc-moves-forward-difficult-budget-choicesDiNapoli: Tax Cap Set at 2% in 2023
… a calendar-based fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure … on a calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023State Police Bulletin No. SP-253
… are affected. Background: Per Chapter 182 of the Laws of 2025, employees in the Bargaining Unit listed above may be … paychecks in the Administration Lag Pay Period 10L Check Dated 08/27/2025. OSC will process this payment via … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of earnings. Non-Pensionable Lump Sum Payments processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioTown of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
Determine if the Supervisor adequately fulfilled his fiscal responsibilities.
https://www.osc.ny.gov/files/local-government/audits/pdf/addison-03.pdfTown of Dayton - Fund Balance Management (2019M-221)
Determine whether the Board has properly managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/dayton-2019-221.pdf