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Controls Over Selected Expenditures
… grants to VAPs that serve crime victims. OVS is a payer of last resort, and therefore claimants must exhaust all other … identified minor discrepancies in OVS’ verification of FRE provider licenses. In response, officials stated they have … to develop a risk-based approach to verify and validate provider licenses on submitted FRE claims. Key Recommendation …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresCapital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial … To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsDiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… from water and sewer charges, fines and forfeitures, licenses and permits, interest income, rental income and … as construction permits, community college fees and taxi licenses, some of which have yet to return to pre-pandemic … charges, fines and forfeitures, charges for services, licenses, permits and franchises, interest income, and rental …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be … existing component while an improvement is the addition of a new component where one did not previously exist. … costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has expired It …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsDiNapoli: Former Marbletown Fire Chief Pleads Guilty in Connection With $100K Theft From the Department
… Steven G. James announced that William Storrs, a former fire chief and treasurer, pleaded guilty in connection with the theft of more than $101,000 from the Marbletown Volunteer Fire Department in Newark, New York. “Instead of safeguarding fire department funds, William Storrs abused his position as treasurer and …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-former-marbletown-fire-chief-pleads-guilty-connection-100k-theft-departmentMineola Union Free School District – Financial Condition Management (2021M-44)
… School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition. Key Findings The Board and District officials did not effectively manage the … budgets that include reasonable appropriation estimates, and only appropriate fund balance when needed. Comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mHousing for Seniors (Follow-Up) (2025-F-19)
To assess the extent of implementation, as of February 6, 2026, of the six recommendations (the first three recommendations were addressed to HPD and recommendations four through six were addressed to HDC) included in our initial audit report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-25f19.pdf2025 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2024, 2025 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2025.pdfWestern Suffolk BOCES - Clerical Overtime (2023M-124)
Determine whether Western Suffolk Board of Cooperative Educational Services (BOCES) officials appropriately monitored and approved overtime for clerical employees.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/western-suffolk-board-of-cooperative-educational-services-2023-124.pdfNew York State School Aid: Two Perspectives
This report examines the recent history of school aid, highlighting the opportunities and challenges presented by this year’s budget.
https://www.osc.ny.gov/files/local-government/publications/pdf/schoolaid2016.pdfYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfSharon Springs Central School District – Fund Balance Management (2022M-100)
Determine whether the Sharon Springs Central School District (District) Board of Education (Board) and officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/sharon-springs-central-school-district-2022-100.pdfTrumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdfWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
Determine whether Washington County Local Development Corporation (Corporation) officials provided adequate approval and oversight of the revolving loan program.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/washington-co-ldc-2021-57.pdfSmart Solutions Across the State: Advanced Technology in Local Governments
The City of Schenectady recently began installing energy saving LED street lights and expanding wireless connectivity to certain neighborhoods.
https://www.osc.ny.gov/files/local-government/publications/pdf/smart-solutions-across-the-state.pdfPublic Authorities by the Numbers: Capital District Transportation Authority, June 2016
This report summarizes the revenues, expenditures, employment and certain other key data of the Capital District Transportation Authority (CDTA).
https://www.osc.ny.gov/files/reports/special-topics/pdf/CDTA-by-the-numbers-2016.pdfNew York City Employment Trends, February 2020
New York City is benefiting from the longest and largest job expansion since the end of World War II.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-11-2020.pdfMonthly Report Template
A sample Monthly Report, showing information about your employees including their earnings, the number of days they worked and more.
https://www.osc.ny.gov/files/retirement/employers/excel/monthly-report-template.xlsThe Construction Industry in New York City - May 2019
Construction employment in New York State grew by 30 percent between 2010 and 2018, reaching a record of 398,400 jobs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2020.pdfDebt Issuance Approval Policy Statement & Guidelines
Many public benefit corporations (including public authorities) and certain local governments must obtain the approval of the State Comptroller.
https://www.osc.ny.gov/files/debt/pdf/debt-policy-statement-and-guidelines.pdf