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Selected Aspects of Supporting Small Businesses (2020-N-10)
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program. We also examined whether SBS implemented the recommendations in the Small Business First Report.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n10.pdf2021 Local Sales Taxes Grew by Over 19 Percent; Exceeded Pre-Pandemic Levels
The report examines the many factors that drove sales tax growth in 2021, including inflation, along with the difference in sales tax recovery between New York City and the rest of the State.
https://www.osc.ny.gov/files/local-government/publications/pdf/2021-local-sales-taxes-grew-by-over-19-percent-exceeded-pre-pandemic-levels.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) 90-Day Response
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3-response.pdfDynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3)
To determine whether the costs submitted by Dynamic Center Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s3.pdfReview of the Financial Plan of the City of New York - March 2013
On January 29, 2013, Mayor Bloomberg released his executive budget for FY 2014 and the associated four-year financial plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2013.pdfCity of Amsterdam – Budget Review (B24-5-5)
The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024-25.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/amsterdam-city-b24-5-5.pdfTown of Sheridan – Disbursements (2023M-101)
Determine whether Town of Sheridan (Town) claims and payroll-related disbursements were adequately supported, properly approved and for Town purposes.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sheridan-town-2023-101.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.pdfInlet Common School District – Claims Processing (2023M-180)
Determine whether Inlet Common School District (District) claims were adequately supported, for appropriate purposes, audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/inlet-common-school-district-2023-180.pdf2023ABCD State of New York General Obligation Bonds, October 2023
The Bonds are legal investments for State-chartered banks and trust companies, savings banks, insurance companies, fiduciaries and investment companies.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2023abcd.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.pdfBuffalo Collegiate Charter School – Credit Cards (2022M-69)
Determine whether Buffalo Collegiate Charter School (School) credit card charges were properly approved, adequately supported, and for School purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/buffalo-collegiate-2022-69.pdfCity of Amsterdam – Budget Review (B20-5-8)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for 2020-21.
https://www.osc.ny.gov/files/local-government/audits/pdf/amsterdam-br-20-5-8.pdfGrowth in Local Sales Tax Collections Remains Strong in 2019 Due to Robust Second Half
Local sales tax collections in New York State totaled $18.3 billion in 2019 for a year-over-year increase of 4.7 percent.
https://www.osc.ny.gov/files/local-government/publications/pdf/growth-in-local-sales-tax-collections-second-half-2019.pdfReview of the Financial Plan of the City of New York - May 2020
The City projects balanced budgets for fiscal years 2020 and 2021, but it continues to face large budget risks.
https://www.osc.ny.gov/files/reports/osdc/pdf/rpt-1-2021.pdfCompliance With Jonathan's Law (2017-S-67)
To determine whether the Office for People With Developmental Disabilities is complying with the requirements established under Jonathan’s Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s67.pdfTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2018-239.pdfCity of Lockport - Budget Review (B19-1-7)
The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2020.
https://www.osc.ny.gov/files/local-government/audits/pdf/lockport-br-19-1-7.pdfCambridge Central School District - Medicaid Reimbursements (2019M-109)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students.
https://www.osc.ny.gov/files/local-government/audits/pdf/cambridge-2019-109.pdfLowville Academy and Central School District - Claims Audit Process (2019M-154)
Determine whether claims were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/lowville-academy-central-2019-154.pdf