Research

Administrative History

The Office of the State Comptroller (OSC) Division of Management Audit and Financial Reporting conducts and prepares audit reports of programs in state government Executive branch agencies, public benefit corporations and authorities, and the Judiciary in accordance with Section 8, Article 2 of the State Finance Law. These reports are based upon in-depth, on-site examinations of specific transactions, patterns of related transactions, and internal accounting and administrative controls. The purpose of these audits is to assess programs and make recommendations to improve accountability, reduce waste, and enhance productivity of state government. Audits may examine either financial or management practices.

OSC conducts the audits based upon a 12 month plan that is updated every 6 months. The plan is developed in the Division of Management Audit and Financial Reporting, and then approved by the OSC Executive Office. Upon completion of a program audit, the audit team prepares a draft report that is forwarded to the head of the audited agency. According to Section 170 of the Executive Law, the agency has 30 days to comment upon the draft report. These comments and the report are later published and widely disseminated throughout state government. Following publication, Executive Law Section 170 requires the audited agency to respond in writing within 90 days to OSC, the governor, and the state legislature, explaining how the agency will comply with the report's findings or why it will not or cannot. These "90-day responses" are not published.