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Controls Over Equipment
To determine whether the New York City Health and Hospitals Corporation has established adequate controls over equipment
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentLaurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43State Agencies Bulletin No. P-972
Revisions to Direct Deposit Processing
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-972.pdfWest Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… Manager/Treasurer (Treasurer) did not control when her electronic signature was used by another employee to sign … Key Recommendations The Treasurer should control when her electronic signature is applied to checks. The Board … and indicated they will take corrective action. See OSC’s comment in Appendix B. … Determine whether West Canada …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsCollege of Staten Island - Examination of Fast Track MK LLC
… offerers; or (iii) advertise the procurement in the New York State Contract Reporter. In addition, the claim for … for payment in accordance with Title 2, Part 6 of the New York Codes, Rules and Regulations. Train staff to conduct …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcBriarcliff Manor Union Free School District - Procurement (2020M-173)
… professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a … we reviewed, they did not seek competition for three out of the six professional service providers in the past five …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… fiscal year are approximately $3.57 million. The Town has two elected Justices and two Court clerks with financial responsibilities related to …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify the claims processing control weaknesses that …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsEnterprise Charter School - Procurement (2019M-06)
… that the School received the awarded New York State Office of General Services contract (State contract) pricing for …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/05/enterprise-charter-school-procurement-2019m-06Compliance With Special Education Requirements – Evaluations
… their educational and developmental needs. In New York State, the Regulations of the Commissioner of Education …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsVII.10.H Cash Advance Rollover – VII. State Revenues and Appropriated Loan Receivables
… Typically an agency will choose to transfer advance charges from an appropriation that is due to lapse so the appropriation … who wish to transfer the charge for their advances from an old fiscal year appropriation to a new fiscal year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10h-cash-advance-rolloverRFP#0007 – Environmental, Social, and Governance Bond Certification
… Request for Proposals Issued by the Office of the State Comptroller Issued June 27, 2025 The Office of the State Comptroller (“OSC”) is seeking Environmental, … this link: https://get.adobe.com/reader/ … The Office of the State Comptroller OSC is seeking Environmental Social …
https://www.osc.ny.gov/procurement/rfp0007Willsboro Central School District – Student State Aid (2023M-119)
Determine whether Willsboro Central School District (District) officials properly claimed State aid for special education students who received services in summer placements.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/willsboro-central-school-district-2023-119.pdfNYC Taxable Sales and Purchases: Resilient Amid Economic Uncertainty
At the onset of the COVID-19 pandemic, purchases of goods and services, which measure consumption, in New York City fell drastically.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2024.pdfPrompt Payment Interest Report FY 2022-2023, May 2023
For State Fiscal Year (SFY) 2022-23, agencies paid vendors $4,087,280 in interest, an increase of $3,081,904 (approximately 307 percent) from SFY 2021-22.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2022-23.pdfUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
Determine whether Unadilla Valley Central School District (District) officials established nonresident tuition (NRT) rates for special education students in accordance with regulations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/unadilla-valley-2022-44.pdfGenesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine if goods and services were procured in a manner consistent with the procurement policy and cash disbursements were properly supported and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/genesee-2019-81.pdfComptroller’s Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2014-15, July 2014
All Governmental Funds tax collections through the first quarter were $1.3 billion higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2014-15.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfComptroller's Fiscal Update: Revenue Trends through the First Quarter, State Fiscal Year 2013-14, July 2013
All Governmental Funds tax collections through the first quarter were $321 million higher than projected in this year’s Enacted Budget Financial Plan.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-update-1st-quarter-2013-14.pdf