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Town of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance, reserve policy and long-term plans to address Town’s operational and capital needs in general & highway funds
https://www.osc.ny.gov/files/local-government/audits/pdf/solon.pdfCollection of Medicaid Accounts Receivable (Follow-Up) (2013-F-2)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, C
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f2.pdfTown of Woodstock - Information Technology (2018M-211)
Determine whether Town officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access a
https://www.osc.ny.gov/files/local-government/audits/pdf/woodstock.pdfTown of Harrison - Budgeting Practices (2018M-142)
Determine whether the revenue and expenditure projections in the budget and fund balance were reasonable.
https://www.osc.ny.gov/files/local-government/audits/pdf/harrison.pdfPercentage of Fund's Total Investments - March 2014
Infographic of Fund's investments by asset class as of March 31, 2014.
https://www.osc.ny.gov/files/press/pdf/first-quarter-results-march-2014.pdfManagement of Energy Consumption (Follow-Up) (2014-F-18)
To determine the extent of implementation of the two recommendations made in our initial report, Management of Energy Consumption (2011-S-4).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f18_1.pdfProperty Tax Cap Summary of the Legislation
Property Tax Cap Summary of the Legislation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/legislationsummary.pdfFiscal Impact of Proposed School Aid Cuts
Fiscal Impact of Proposed School Aid Cuts
https://www.osc.ny.gov/files/local-government/publications/pdf/0311snapshot.pdfProtection of Child Performers (Follow-Up) (2018-F-24)
To determine the extent of implementation of the two recommendations included in our initial audit report, Protection of Child Performers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f24.pdfNumber of Local Governments in New York
Number of Local Governments in New York
https://www.osc.ny.gov/files/local-government/publications/pdf/0310-2snapshot.pdfRescue Mission Alliance of Syracuse (Follow-Up) (2024-F-2)
To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f2.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfHow to Create a Report of Unclaimed Funds
How to Create a Report of Unclaimed Funds
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/complete-report-handbook.pdfTown of Philipstown – Financial Management (2024M-100)
Determine whether the Town of Philipstown (Town) Town Board (Board) properly managed financial operations.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/philipstown-town-2024-100.pdfEMC 2025 Letter of Support - Accelerate Investors
A letter of support from Accelerate Investors.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/accelerate-investors-letter-of-support.pdfTown of Butler – Financial Management (2024M-119)
Determine whether the Town of Butler (Town) Board (Board) effectively managed the Town’s town-wide and town-outside-village (TOV) fund balances.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/butler-town-2024-119.pdfA Profile of Agriculture in New York State
According to the U.S. Bureau of Economic Analysis, in 2022 farming contributed $2.7 billion to the State’s gross domestic product, and research from Cornell University found that farming and related businesses directly supported 163,148 jobs in New York in 2019.
https://www.osc.ny.gov/files/reports/pdf/profile-of-agriculture-in-nys.pdfEMC 2025 Letter of Support - AIF Institute
A letter of support from AIF Institute.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/aif-institute-letter-of-support.pdfFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfVillage of Washingtonville – Budget Review (B25-6-1)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/washingtonville-village-b25-6-1.pdf