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The Transformation of Lower Manhattan's Economy - September 2016
September 11, 2001, was a tragic day for the nation, one which will never be forgotten.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2017.pdfAn Economic Snapshot of the Bronx - May 2014
Over the past decade, Brooklyn has expanded at a rapid pace by attracting new businesses and residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2015.pdfImproving the Effectiveness of Your Claims Auditing Process
claims auditing local government management guide lgmg Improving the Effectiveness of Your Claims Auditing Process
https://www.osc.ny.gov/files/local-government/publications/pdf/improving-the-effectiveness-of-claims-auditing-process.pdfReport Showing the Condition of all Open Estates
Report Showing the Condition of all Open Estates
https://www.osc.ny.gov/files/local-government/required-reporting/excel/ac2983.xlsxThe Critical Role of Nonprofits in New York
This report analyzes the most recent employment and wage data released by the U.S. Bureau of Labor Statistics for charitable organizations identified as 501(c)(3)s for the period 2017 through 2022.
https://www.osc.ny.gov/files/reports/pdf/critical-role-of-nonprofits-in-new-york.pdfEMC 2025 Letter of Support - RFK Human Rights
A letter of support from RFK Human Rights.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/rfk-human-rights-letter-of-support.pdfEMC 2025 Letter of Support - New America Alliance
A letter of support from the New America Alliance.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naa-letter-of-support.pdfOffice of Unclaimed Funds Annual Report SFY 2023-24
Office of Unclaimed Funds Annual Report SFY 2023-24
https://www.osc.ny.gov/files/unclaimed-funds/resources/2024/pdf/annual-report-sfy-2023-24.pdfVillage of Wappingers Falls – Board Oversight (2023M-70)
Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate oversight over financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/wappingers-falls-village-2023-70.pdfOversight of the Early Intervention Program (Follow-Up) (2024-F-3)
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early Intervention Program (Report 2021-S-25).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24f3.pdfNew York’s Stubbornly High Rates of Chronic Absenteeism
The classroom disruptions caused by the pandemic have had a lingering negative impact on New York’s students. As schools transitioned back to in-person instruction, chronic absenteeism rates increased sharply and have remained high, especially among vulnerable student populations.
https://www.osc.ny.gov/files/reports/pdf/missing-school-ny-chronic-absenteeism.pdfImproving the Effectiveness of Your Claims Auditing Process
This session will assist local officials in learning how to establish an effective and efficient claims processing system. A well-designed system ensures proper use of municipal resources, provides local officials with useful information and complies with all applicable laws and regulations.
https://www.osc.ny.gov/files/local-government/academy/pdf/improving-effectiveness-claims-processing-020525.pdfOversight of Horizon and Crossroads Juvenile Centers (2022-N-3)
To determine whether the New York City Administration for Children’s Services adequately operates Horizon and Crossroads Juvenile Detention Centers for court-placed youth to ensure they meet federal, State, and City standards and regulations for the health and safety of youth and staff and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n3.pdfOversight of Select High-Technology Projects (Follow-Up) (2024-F-19)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f19.pdfList of Villages and Cities in Fiscal Stress
The Fiscal Stress Monitoring System and resulting fiscal stress designations rely on data (as of 2/29/2024) from annual financial reports submitted by local governments to the Office of the State Comptroller.
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2023/pdf/2023-munis-stressed.pdfList of Villages and Cities in Fiscal Stress
List of Villages and Cities in Fiscal Stress for 2024
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-stressed.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… appropriations from 2020-21 through 2022-23 by a total of $13.1 million and appropriated nearly $6.7 million of fund balance that was not needed or used. Adopted annual … implementing corrective action in a follow up examination. Of the 10 audit recommendations included in a 2022 audit, one …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… collection has occurred. This issue will disrupt Federal billing and could potentially end up in monies not being … normal. In turn, there would be a net $0 effect on the SFS billing and the federal draw. Upon submission, GLJE’s using … contract line associated to the NYS01 project is open for billing as well as adjust the billing limits on both the old …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-idCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service (2022-S-1)
To determine if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan Medicare Rx drug benefit.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s1.pdfMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4), 90-Day Response
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4-response.pdf