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Mitigation for Extreme Weather Conditions and Flooding

… assessment was being conducted and was to be completed by the fourth quarter of 2023. The Transportation, … preparation begins on or before April 30 annually and ends by the second Friday of October. However, Maintenance of … the WSOP. In addition, the 45-day inspections required by the WSOP are no longer performed. However, the WSOP was …

https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-flooding

Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs

… housing and increase homeownership throughout the State. As part of fulfilling this mission, New York State developed the NY Rising Housing Recovery Programs (NY Rising), along with … across the State. GOSR operates within the Housing Trust Fund Corporation, which is a component of HCR. In October …

https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programs

Brownfield Cleanup Program

… and the environment, but left vacant, contaminated sites can also diminish property values and threaten the economic … without success, the State may use Superfund Program funds to complete investigation and cleanup. While both … and owners receive an added benefit of being able to claim tax credits for remediation when it’s completed. Based …

https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-program

Child Care Stabilization Grants

… Objective To determine whether the Office of Children and Family … has established and maintained adequate internal controls to enable it to oversee and monitor child care stabilization …

https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grants

NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual

… is a not-for-profit special education provider located in Valley Cottage and serves students from Rockland and … Rockland using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition … 30, 2021, NYSARC Rockland reported more than $2.3 million in reimbursable costs for the SED preschool cost-based …

https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual

Fort Hunter Fire District – Capital Reserve Funds (2022M-202)

… of financial operations, and the public did not have an opportunity to exercise its rights as provided in …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/fort-hunter-fire-district-capital-reserve-funds-2022m-202

Brocton Central School District – Financial Management (2023M-44)

… statutory limit as of June 30, 2022 by 7 percentage points or $1 . 2 million . Could not demonstrate that six reserves … balances totaling more than $2 . 2 million were funded or used as management intended. Did not establish a comprehensive reserve fund policy or develop annual reserve reports. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2023/08/04/brocton-central-school-district-financial-management-2023m-44

Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)

… the Board receives the detailed monthly reports necessary to monitor and manage financial operations. Town officials …

https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33

Lynbrook Union Free School District – Purchasing (2022M-17)

… were a prudent and economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17

Eaton No. 1 Fire District – Board Oversight (2024M-4)

… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … reconciliations were performed. Ensure that the District’s required annual financial reports (AFRs) were filed in a timely manner. Conduct an annual audit of the …

https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4

XVIII.1 Capital Projects – XVIII. Capital Projects

… State agencies and public authorities, who are spending from State capital appropriations, must i) comply with the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xviii/xviii2-project-costing-changes-pcip

Town of Lapeer – Budgeting (2024M-127)

… balance policy specifying the Town’s objectives and goals for using the accumulated funds. Recommendations The report …

https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127

Selected Publications and Reports

… Stress Monitoring System Manual System Basics Research Reports Fiscal Stress Monitoring System - School Districts: … Government Management Guides … Selected Publications and Reports …

https://www.osc.ny.gov/local-government/fiscal-monitoring/selected-publications-and-reports

AFR Modernization - Validation Rules in the Statement of Indebtedness

In this session, you will learn how to resolve broken validation rules (edits) in the Statement of Indebtedness. Our staff will provide some live examples in the application and will demonstrate resources being developed to assist you.

https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-validation-rules-statement-of-indebtedness-02-10-2022.pdf