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Bethpage Public Library – Procurement (2019M-219)

Determine whether the Bethpage Public Library (Library) Board of Trustees (Board) ensured goods and services were procured competitively and in accordance with the Library’s policies.

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/bethpage-2019-219.pdf

The Securities Industry in New York City - October 2019

Despite slower global economic growth and trade tensions, pretax profits for the securities industry grew by nearly 11 percent in the first half of 2019,.

https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2020.pdf

OSC Internet Posting for Investigative Auditor, Item #00130

As chief fiscal officer for New York State, the Comptroller is responsible for managing the State’s pension fund, auditing the spending practices of all State a

https://www.osc.ny.gov/files/employment/pdf/investigative-auditor-00130.pdf

Homeless Shelters and Homelessness in New York State, June 2016

This report focuses on conditions found in homeless shelters outside of New York City, and also presents demographic data “snapshots” for ten regions that repre

https://www.osc.ny.gov/files/reports/special-topics/pdf/housing-homelessness-2016.pdf

Economic Trends in New York State, April 2011

The economic recovery took hold in New York in 2010, but it has been slow, and not all regions of the State have benefited equally.

https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-trends-nys-2011.pdf

The Financial Industry Crisis – Impact on the New York State Budget, September 2008

The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdf

Comptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2014-15, May 2015

New York spent $143.9 billion in SFY 2014-15 on an All Governmental Funds basis, an increase of $6.4 billion or 4.6 percent from SFY 2013-14.

https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2014-15.pdf

Unclaimed Condemnation Awards

Any monies held by or owing by a public corporation or any other corporation for the payment of a condemnation proceedings award and that have remained unclaime

https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/condemnation-awards.pdf

Horseheads Fire District #1 - Board Oversight (2019M-82)

… Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: … Determine whether the Board provided adequate oversight of the Districts finances …

https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82

State Agencies Bulletin No. 1084

… the beginning of the academic year Teachers not returning in the fall of 2011 Change in Pay Basis Codes Transfers between agencies Work schedule … pay teachers Affected Employees Institution teachers in the following agencies: Department of Corrections and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachers

St. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by St Marys Hospital for Children Inc on its Consolidated Fiscal Reports …

https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manual

Fonda-Fultonville Central School District – Reserves Management (2021M-157)

… including the purpose, funding goals, conditions for reserve fund use and replenishment. Obtain voter approval … the retirement reserve. While it is a prudent practice for officials to save for future expenditures, without a reserve fund policy there …

https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/fonda-fultonville-central-school-district-reserves-management-2021m-157

Federal Receipts – Federal Funding and New York

… funding is a significant part of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of receipts in the State’s budget. Federal receipts grew after the onset … funding is a significant part of New York States Budget In State Fiscal Year SFY 2025 federal receipts totaled $967 …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receipts

Overview – Improving the Effectiveness of Your Claims Auditing Process

… as a resource for those governing bodies and officials who are responsible for the audit of claims. It also is our hope … as a resource for those governing bodies and officials who are responsible for the audit of claims …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/overview

XIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures

… Depreciation is required to be reported in the government-wide financial statements. Capital assets, … for land, land preparation, library books, construction in progress, and infrastructure assets reported using the … depreciated over their estimated useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assets

DiNapoli: State Tax Receipts Remain Above Budget Division Projections Through Mid-Year

… $702.2 million higher than financial plan estimates from the Division of Budget (DOB), according to the monthly … P. DiNapoli. “Higher state tax collections largely stem from robust personal income tax collections, fueled by … September. Business taxes, which include collections from the Pass-Through Entity Tax, totaled nearly $13 billion, …

https://www.osc.ny.gov/press/releases/2025/10/dinapoli-state-tax-receipts-remain-above-budget-division-projections-through-mid-year

Interactive Maps: Language Access Service Needs Statewide (2022-S-38)

… To assist Limited English Proficiency LEP individuals and provide equal access to government programs and services Executive Order 26 issued …

https://www.osc.ny.gov/state-agencies/audits/interactive-maps-language-access-service-needs-statewide-2022-s-38

Croton-Harmon Union Free School District - Professional Services (2019M-51)

… Determine if District officials sought competition for procurement of professional services. Key Findings … $128,205 during the audit period. Have written agreements for four professional service providers who were paid $58,409 … the audit period. Key Recommendations Seek competition for all professional services. Enter into written agreements …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51