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Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
https://www.osc.ny.gov/files/reports/pdf/business-owners-in-new-york-state.pdfManagement of the Student-School Matching Algorithm (2022-N-7)
To determine whether New York City Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22n7.pdfNew York State Artificial Intelligence Governance (2023-S-50)
To assess various New York State agencies’ progress in establishing an appropriate artificial intelligence (AI) governance structure over the development and use of AI tools and systems.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s50.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.pdfInvestigation of Housing Discrimination Complaints (2023-S-26)
To determine whether the Division of Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s26.pdfOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services (Follow-Up) (2023-F-36) 30-Day Response
To assess the extent of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f36-response.pdfInvestment and Funding Choices Facing the MTA
On June 5, 2024, the Governor of the State of New York paused the implementation of the Central Business District Tolling Program (colloquially referred to as congestion pricing).
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2025.pdfBusiness Owners in New York State
While New York exceeds the nation in the share of business owners that are female and minority-owned, they are underrepresented relative to their share of the population.
Town of Berne – Audit Follow Up (2021M-77-F)
The purpose of our review was to assess the Town’s progress, as of October 2022, in implementing our recommendations in the audit report released in September 2021.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/berne-town-2021-77-f.pdfLyndonville Central School District – Procurement and Claims Audit (2022M-144)
Determine whether Lyndonville Central School District (District) Board of Education (Board) and District officials properly procured goods and services and audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndonville-central-school-district-2022-144.pdfHazard Mitigation and Coordination (2021-N-8)
To determine if New York City Emergency Management (NYCEM) adequately monitors and coordinates with New York City agencies for natural hazard mitigation, evacuation, and continuity of operations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n8.pdfCohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) 90-Day Response
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14-response.pdfCost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14)
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14.pdfEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
Determine whether East Bloomfield Central School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-bloomfield-2022-68.pdfHancock Fire Department – Audit Follow Up (2018M-236-F)
The purpose of our review was to assess the Department’s progress, as of February 2022, in implementing our recommendations in the audit report released in May 2019.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-2018-236-f.pdfAdirondack Central School District – Information Technology (2022M-61)
Determine whether Adirondack Central School District (District) officials implemented adequate information technology (IT) controls over the District’s network to help safeguard personal, private, and sensitive information (PPSI).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/adirondack-2022-61.pdfMWBE Report 2021-2022 Fiscal Year
The Fund now has approximately $31 billion invested with or committed to MWBEs, representing nearly 22 percent of all CRF investments in the hands of outside managers.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2021-22.pdfLynbrook Union Free School District – Purchasing (2022M-17)
Determine whether the Lynbrook Union Free School District (District) purchasing agent ensured staff followed the District’s purchasing policy for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lynbrook-2022-17.pdf