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Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and … May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of financial reports and … extension in 2011 or 2012. The Supervisor did not submit to the Board the required detailed statement of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Controls Over Capital Improvements at City-Owned Homeless Shelters
… based on safety, stability of the infrastructure, and cosmetic nature of renovations. Once a capital project is …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is … Town Board, which comprises four elected council members and an elected Town Supervisor. The Town’s budgeted … its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for gasoline. From January 2012 through …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings Repeated appropriation of fund balance drove the year-end total of unassigned funds to dangerously low levels, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Ogden – Financial Management and Justice Court (2014M-234)
… to monitor the Town’s financial position and budget status throughout the fiscal year. Follow up on corrective … District, the Office of Court Administration, or the Commission on Judicial Conduct. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Town of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Town of Groveland – Fiscal Oversight (2014M-285)
… 31, 2014. Background The Town of Groveland is located in Livingston County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… the Town established internal controls over water billing and collections for the period of January 1, 2012 through … The Town of Charlton is located in Saratoga County and is governed by an elected five-member Town Board and has a population of approximately 4,100 residents. …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28CUNY Bulletin No. CU-863
… Per the request from DC37, Local 1797 dated January 29, 2026, membership dues for employees in Bargaining Units TX … Changes will be effective in paychecks dated March 5, 2026. OSC Actions: At the request of DC37, Local 1797, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-863-district-council-37-dc37-local-1797-dues-increaseBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.pdfUnderstanding the Budget Process
This session will explain the budget process, the procedures that should be used in preparing the budget and the resources and tools available to assist with budget development. It will also address the options for amending the budget and monitoring the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/understanding-the-budget-process-060723.pdfAssessment of New York State Thruway Authority Finances and Proposed Toll Increase
The New York State Thruway is a central element of the State’s transportation network, serving as a critical component of the State’s economy and as a resource for millions of commuters, visitors, and businesses that rely on it to traverse the State safely and efficiently.
https://www.osc.ny.gov/files/reports/pdf/assessment-thruway-authority-finances-toll-increase.pdfState Fiscal Year 2021-2022 Report on Preschool Special Education
The State Education Department (SED) oversees special education programs in New York State that provide services to students with a disability between the ages of 3 and 21. While most school-age students with a disability in New York receive their educational services from public school ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2021-2022.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2) 180-Day Response
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2-response.pdfNew Yorkers in Need Wrap-up (English)
The COVID-19 pandemic had devastating health, economic and social consequences. Yet for many, hardships existed long before that time; millions of New Yorkers face daily challenges to make ends meet as a result of living at or near the federal poverty level.
https://www.osc.ny.gov/files/reports/pdf/new-yorkers-in-need-wrapup-report.pdfPhysical and Financial Conditions at Selected Mitchell-Lama Developments (2023-N-2)
To determine whether Mitchell-Lama developments supervised by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23n2.pdfLocal Government Contact Management System (LGCMS)
OSC will be releasing a new system for maintaining municipal contact information and ensuring important OSC communications are received timely, and by the current local government officials. This session will walk through how to create, modify, verify and remove municipal official contact records.
https://www.osc.ny.gov/files/local-government/academy/pdf/local-gov-contact-management-system-081924.pdfIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response1.pdfCustodial Service Contract Procurement and Oversight (2020-N-8) 180-Day Response
To determine whether the selected New York City Department of Education contracting practice was effective in procuring the custodial service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, while maintaining the quality of service.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n8-response.pdf