Search
Oversight of Adult Care Facilities (2023-S-34)
To determine whether the Department of Health adequately oversees adult care facilities to ensure quality of care and safety for residents.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s34-response.pdf2026 Employees' Retirement System Final Rates
Contribution rates for participating employers of the Employees' Retirement System (ERS) — fiscal year 2025, fiscal year 2026 and expected long-term rates.
https://www.osc.ny.gov/files/retirement/resources/pdf/rates-ers-2026.pdfVillage of Airmont - Claims Auditing (2024M-1)
Determine whether the Village of Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/airmont-village-2024-1.pdfTown of Owego – Shared Services Facility Capital Project (2022M-42)
Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project (Project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/owego-town-2022-42.pdfBinghamton Housing Authority – Oversight of Financial Operations (2022M-87)
Determine whether the Board of Commissioners (Board) and Executive Director (Director) provided adequate oversight of Binghamton Housing Authority (Authority) financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/binghamton-housing-authority-2022-87.pdfTown of Urbana – Access Controls (2022M-4)
Determine whether Town of Urbana (Town) officials properly configured network and computer user access controls to safeguard the Town’s IT systems.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/urbana-2022-4.pdfVillage of Islandia – Information Technology (2021M-100)
Determine whether Village of Islandia (Village) officials ensured information technology (IT) assets were adequately protected from unauthorized access, use and loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/islandia-2021-100.pdfMorristown Central School District – Information Technology (2021M-137)
Determine whether Morristown Central School District (District) officials adequately managed network user accounts and developed an information technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/morristown-2021-137.pdfCincinnatus Central School District – Procurement (2021M-111)
Determine whether Cincinnatus Central School District (District) officials sought competition to procure goods and services not subject to competitive bidding requirements.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cincinnatus-2021-111.pdfHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) – Online Banking (2021M-21)
Determine whether Herkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services (BOCES) officials established controls to ensure online banking transactions were appropriate and secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/herkimer-fulton-hamilton-otsego-boces-2021-21.pdfFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether Franklin-Treadwell Fire District (District) officials provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/Franklin-Treadwell-FD.pdfWesthampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
Determine whether Westhampton Beach Union Free School District’s (District’s) clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/westhampton-beach-2021-9.pdf2021AB State of New York General Obligation Bonds, March 2021
2019B State of New York General Obligation Bonds, October 2019 and 2019B State of New York General Obligation Bonds, October 2019
https://www.osc.ny.gov/files/debt/pdf/2021ab-official-statement.pdfVillage of Dering Harbor – Payroll (2020M-78)
Determine whether the Village of Dering Harbor (Village) Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/dering-harbor-2020-78.pdfLessons from Past Recessions: Borrowing for Operations, October 2020
The COVID-19 pandemic has created a fiscal emergency for the City of New York, creating significant revenue shortfalls and increased costs.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2021.pdfOneida City School District – Information Technology (2020M-80)
Determine whether the District’s network was adequately secure to protect the student information system (SIS) against unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/oneida-2020-80.pdfManagement of Invasive Species
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful effects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-26.pdfInternal Controls Over Selected Financial Operations (2018-S-66)
To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected financial operations to provide reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s66.pdfIslip Fire District – Financial Condition (2020M-25)
Determine if Board & District officials effectively monitor the District’s financial condition by ensuring that budget estimates and fund balance are reasonable
https://www.osc.ny.gov/files/local-government/audits/pdf/islip-district-2020-25.pdfAccount Codes for ERS & TRS Reserve Contributions Bulletin
The purpose of this bulletin is to provide updated account code guidance for school districts recording contributions to ERS and TRS.
https://www.osc.ny.gov/files/local-government/publications/pdf/ers-trs-reserve-bulletin.pdf