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The Metropolitan Transportation Authority’s Rising Debt Burden
Inadequate capital funding and poor management practices have contributed to a marked deterioration in the mass transit system operated by the MTA.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-debt-rpt-13-2020.pdfPublic Authorities by the Numbers, January 2017
New York’s State and local public authorities collectively spent nearly $67 billion in their most recently reported fiscal years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/pub-auth-num-2017.pdfPublic Authorities by the Numbers, March 2013
Public authorities make up an increasingly large and influential sphere of government in New York State.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-btn-2013.pdfChapter 59 of the Laws of 2019
Chapter 59 of the Laws of 2019
https://www.osc.ny.gov/files/local-government/data/pdf/chapter-59-of-the-laws-of-2019.pdfThe 80/20 Housing Program (Follow-Up) (2018-F-18)
To determine the extent of implementation of the recommendation in our initial audit report, The 80/20 Housing Program (2015-S-83).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f18.pdfUpdate: The NY DREAM Act, January 2014
More than a decade ago, New York became the fourth state in the nation to extend in-state college tuition rates to undocumented immigrant students.
https://www.osc.ny.gov/files/reports/special-topics/pdf/economic-the-dream-act-nys-2014.pdfDecision 2007: Counties and the Medicaid Choice
Decision 2007: Counties and the Medicaid Choice
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidchoice.pdfCongregate Meal Services for the Elderly (2016-N-5)
To determine whether the New York City Department for the Aging effectively oversees the provision of congregate meals (meals served in a group setting) in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16n5_1.pdfProperty Tax Cap Summary of the Legislation
Property Tax Cap Summary of the Legislation
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/legislationsummary.pdfFiscal Stress Monitoring System Interpreting The Lists
Fiscal Stress Monitoring System Interpreting The Lists
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/pdf/InterpretingLists.pdfFinancial Outlook for the Metropolitan Transportation Authority
One year ago, the Metropolitan Transportation Authority’s (MTA) finances were in the best condition in years with all five years of its financial plan balanced as a result of new revenues approved by the State fiscal year 2023-24 enacted budget.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-17-2025.pdfOversight of the Educational Opportunity Program (2024-S-2)
To determine whether the State University of New York (SUNY) is adequately monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24s2.pdfFiscal Oversight Responsibilities of the Governing Board
The governing board’s oversight role can touch virtually every aspect of a local government’s operations. This session will discuss some key functions including budget responsibilities, interim reporting, the audit of claims, and the annual audit requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-oversight-governing-board-012225.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfFiscal Responsibilities of the Town Clerk Presentation
OSC staff will discuss the collecting and depositing of money, the disbursement of money, maintaining adequate accounting records and reporting.
https://www.osc.ny.gov/files/local-government/academy/pdf/fiscal-responsibility-town-clerks-05-27-20.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.pdfFiscal Oversight Responsibilities of the Governing Board
This guide covers the following key fiscal oversight responsibilities of a governing board: developing policies, monitoring fiscal operations and conducting audits.
https://www.osc.ny.gov/files/local-government/publications/pdf/fiscal-oversight-responsibilities-of-the-governing-board.pdfThe Arc Erie County New York - Compliance With the Reimbursable Cost Manual (2022-S-10) 180-Day Response
To determine whether costs reported by Arc Erie County New York on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal Reporting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s10-response.pdfAC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
AC2983 Report of the (Chief Fiscal Officer) (Public Administrator) Showing the condition of all Open Estates
https://www.osc.ny.gov/files/local-government/publications/pdf/AC2983.pdfAdministration of the Contract With the Postgraduate Center for Mental Health (Follow-Up) (2019-F-51) 30-Day Response
To determine the extent of implementation of the nine recommendations included in our initial audit report, Administration of the Contract with With the Postgraduate Center for Mental Health (2015-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f51-response.pdf