Search

West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)

… Audit Summary The Board did not have the necessary information it needed to help ensure that the Department’s … and forward it to our office within 90 days. For more information on preparing and filing your CAP, please refer to … December 31, 2024. 3 The IRS uses this form to obtain information about tax-exempt organizations, educate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-company

Oversight of Juvenile Detention Facilities (Outside New York City)

… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or disposition … facilities to provide assurance they are operated in good condition, meet certain environmental and safety …

https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city

DiNapoli: SED Needs To Improve Oversight of School Districts' English Language Learners Programs

… and grade as well as the number of ELLs who speak the same home language. Students who are eligible for ELL services are … BE programs if 20 or more ELLs of the same grade level and home language are enrolled in the district. Nine of the … of the nine did not have a program or an exemption from BE requirements for all required languages and grade levels. …

https://www.osc.ny.gov/press/releases/2024/09/dinapoli-sed-needs-improve-oversight-school-districts-english-language-learners-programs

Tracking the Return: The Tourism Industry in New York City

Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.

https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdf

What to Expect from an OSC Audit

This session will familiarize you with the entire audit process: from its early stages to final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.

https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-osc-audit-051524.pdf

Review of the Financial Plan of the City of New York, December 2022

New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdf

College Readiness (2021-N-1)

To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdf

Completing Delinquent AFRs

This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.

https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdf

Slate Hill Fire District – Procurement and Claims Processing (2021M-105)

Determine whether the Slate Hill Fire District’s (District) Board ensured that goods and services were procured in accordance with the District’s procurement policy and whether claims were adequately supported, and for a valid purpose before payment.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/slate-hill-fire-district-2021-105.pdf

Improving Government Efficiency and Effectiveness - Lessons Learned from Past OSC Audits

This report summarizes select audits that highlight SGA’s efforts to promote fiscal responsibility and brings renewed attention to ideas that could result in cost savings or revenue enhancements for the State and New York City.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/improving-government-efficiency-and-effectiveness.pdf

Smithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)

Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdf