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Procurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - West Seneca School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-school.pdfProcurement of Electricity and Natural Gas Through Aggregators (2018MS-5) - North Syracuse School District
Assess whether local governments/school districts who utilize aggregators for energy are ensuring they are procuring electricity and natural gas at lowest price
https://www.osc.ny.gov/files/local-government/audits/pdf/north-syracuse-school.pdfCost Reporting of Programs Operated by Gateway-Longview, Inc. (2012-S-17), SED 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-SED-response.pdfCost Reporting of Program Operated by Gateway-Longview, Inc. (2012-S-17), Gateway-Longview 90-Day Response
To determine whether the costs reported by Gateway-Longview, Inc. (Gateway) to the State Education Department (SED), the Office of Children and Family Services
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-12s17-Gateway-Longview-response.pdfAssessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19), 30-Day Response
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19-response.pdfFinancial Challenges Facing Local Governments: Federal and State Aid Shrink as a Share of Revenues
Financial Challenges Facing Local Governments: Federal and State Aid Shrink as a Share of Revenues
https://www.osc.ny.gov/files/local-government/publications/pdf/FederalStateAid.pdfReport on the Private Sales of Bonds: August 13, 2010 through June 30, 2011
Report on the Private Sales of Bonds: August 13, 2010 through June 30, 2011
https://www.osc.ny.gov/files/local-government/publications/pdf/privatesalesbonds.pdfReporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
Reporting Deferred Inflows and Outflows of Resources as Required by GASB 63 and 65
https://www.osc.ny.gov/files/local-government/publications/pdf/DeferredInflowsOutflowsGASB6365.pdf2024 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2024.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfLocal Sales Tax Collections Increased by 1.4 Percent in the Third Quarter of 2024
Marks the lowest quarterly year-over-year increase following the pandemic-induced declines.
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-third-quarter.pdfInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs (2022-S-37)
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37.pdfAudits of State Agencies and Public Authorities Five-Year Listing October 1, 2018 – September 30, 2023
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2018 through September 30, 2023 and is a companion to the 2023 – 2024 Annual Report on Audits.
https://www.osc.ny.gov/files/state-agencies/audits/2025/pdf/five-year-listing-2018-2023.pdfOversight of Career and Technical Education Programs in New York State Schools (2019-S-29)
To determine whether current State Education Department (Department) career and technical education activities are sufficient to meet high-demand, high-growth, and high-salary job market needs; and what the Department, school districts, and Boards of Cooperative Educational Services can do to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s29.pdfTD-346, Request for Stop Payment, Replacement Check, Photocopy of Check, or Forgery Affidavit
Request for Stop Payment, Replacement Check, Photocopy of Check, or Forgery Affidavit
https://www.osc.ny.gov/files/state-agencies/resources/pdf/agency-form-td346-fillable.pdfState Agencies Bulletin No. 763
… to employees in Active status on 3/31/04 who have six (6) or more months of continuous service. Please see … of Workers’ Compensation or Military Leave and have six (6) or more months of continuous service as defined by Section … 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/763-implementation-bonus-payment-and-other-increases-non-arbitrationOther Bulletin No. 28
… or ten (10) or more years of continuous service* at a base annual salary equal to or greater than the Job Rate of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-28-april-2016-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Municipal Audits
… of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and … capital improvements ($62,200), sewer repairs ($34,840), park rehabilitation ($21,262) and general maintenance …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … The board adopted budgets that relied too heavily on fund balance as a financing source and appropriated more fund balance than it had available. The board has not developed a …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report 2021-S-8).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26-response.pdf