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New York State’s Aging Prison Population: Share of Older Adults Keeps Rising
This report provides updated information regarding the overall correctional system population, an analysis of policy changes that have contributed to changes in the population, and an overview of the costs of providing medical care.
https://www.osc.ny.gov/files/reports/pdf/aging-prison-population-2022.pdfNew York City Department of Housing Preservation and Development: Mitchell-Lama Vacancies (2020-N-2)
To determine whether the New York City (NYC) Department of Housing Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20n2-response.pdfIssues Facing New York City’s Agencies: New York City Department of Correction
Issues Facing New York City’s Agencies: New York City Department of Correction
https://www.osc.ny.gov/files/reports/osdc/pdf/doc-issue-brief.pdfRecent Trends and Impact of COVID-19 in the Greater Flushing Area
The public health impacts of COVID-19 in the greater Flushing area were even more severe. Cumulative case and death rates in several of the area’s five ZIP codes were higher than in the borough and the City overall, as was the hospitalization rate.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-15-2022.pdfTown of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) properly approved and monitored projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amherst-ida-2020-148.pdfCity of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2018-glen-cove.pdfOtsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services (ONC BOCES) officials properly monitored and accounted for fixed assets.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/otsego-northern-catskills-boces-2021-88.pdf2021 Combined Statements of Cash Receipts, Disbursements and Changes in Fund Balances
For Fiscal Year Ended March 31, 2021
https://www.osc.ny.gov/files/reports/finance/cash-basis/excel/cash-basis-exhibits-combined-2021.xlsxCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
City of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-city-2017-sherrill.pdfCompliance With Freedom of Information Law Requirements (2019-S-70) 180-Day Response
To determine if the Capital District Transportation Authority (CDTA) and its subsidiaries have policies, procedures, and processes in place to fulfill CDTA’s responsibilities under the Freedom of Information Law (FOIL), and to determine if CDTA is in compliance with its responsibilities under FOIL.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s70-response.pdfPerformance of Industrial Development Agencies in New York State - 2021 Annual Report
This report summarizes data for fiscal year 2019, the most recent data reported by IDAs through the Public Authorities Reporting Information System (PARIS). The report also contains a brief discussion of local development corporations (LDCs), a related type of local authority.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2021-annual-report.pdfVillage of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
Village of New Paltz – Internal Controls Over Building Department Operations (2017M-201)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-village-2017-new-paltz.pdfGrand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
Determine whether the Grand Gorge Fire District’s (District) Board of Fire Commissioners (Board) ensured officials did not have prohibited interests in District contracts and whether claims were for appropriate District purposes and audited and approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/grand-gorge-district-2020-151.pdfCost of Pharmacy Services Under Managed Care (2019-S-11) 180-day response
To determine whether the Department of Health obtained Medicaid pharmacy services under managed care in an economical manner.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s11-response.pdfCollection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28)
To determine whether the Department of Taxation and Finance (Department) has systems and practices in place that allow it to appropriately collect Petroleum Business Tax and Motor Fuel Excise Tax, as required by relevant law and regulation.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s28-response.pdfTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2017-porter.pdfOversight of Smart Schools Bond Act Funds (2019-S-13) 180-Day Response
To determine whether the State Education Department is monitoring the use of Smart Schools Bond Act funds to ensure that school districts have appropriately utilized them for their intended purpose.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s13-response.pdfEnforcement of Commission Orders and Other Agreements (2019-S-27) 180-Day Response
To determine whether the Public Service Commission monitors utilities’ compliance with merger/acquisition Commission Orders and other agreements ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18s27-response.pdfTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2017-canandaigua.pdfPerformance of Industrial Development Agencies in New York State - 2020 Annual Report
An OSC analysis of the data reported by IDAs and LDCs for Fiscal Year Ending 2018.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-2020-annual-report.pdf