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Where New Yorkers Work
New York was hit hard and early by the pandemic, and job losses occurred in every industry in every region of New York.
https://www.osc.ny.gov/files/reports/pdf/where-nyers-work.pdfTown of Crawford – Town Clerk (2021M-82)
Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly accounted for, reported and deposited in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/crawford-town-2021-82.pdf2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfOpinion 94-29
… fee of two hundred fifty dollars, payable in advance. With respect to juvenile delinquent proceedings, you suggest in … the court, after a proper application, should grant such a status to a spouse being represented by a municipal agency … Finally and most significantly, our conclusions with respect to both juvenile delinquency proceedings and …
https://www.osc.ny.gov/legal-opinions/opinion-94-29Plainville Fire District - Audit Follow Up (2021M-31-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021. The audit determined that the Board of Fire … Fire Districts District progress as of October 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fMonsey Fire District – Audit Follow-Up (2020M-62-F)
… rescue services to approximately 35,000 residents over 15 square miles. The elected five-member Board governs the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fCity of Fulton – Audit Follow-Up (2021M-184-F)
… the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report City of Fulton – Capital Projects (2021M-184), released in February 2022. The audit determined that City officials … assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report City …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fMontauk Fire District – Audit Follow-Up (2024M-117-F)
… mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days … services to the hamlet of Montauk within the Town of East Hampton in Suffolk County. The elected five-member …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Truxton Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fWoodbourne Fire District Audit Follow Up 2023M-98-F
… Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report Woodbourne Fire District – Board Oversight (2023M-98), released in December 2023. The audit determined that the Board of Fire … Fire Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fHenrietta FD – Audit Follow-Up (2021M-27-F)
… | [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Henrietta Fire District’s (District’s) progress, as of … The purpose of our review was to assess the Henrietta Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fState Agencies Bulletin No. P-978
Errors in Education Assistance Reporting for Some PEF Employees
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-978.pdfState Agencies Bulletin No. P-686
1991 Long LSP for Emp in PS&T NG Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-686.pdfState Agencies Bulletin No. P-870/A-379
Reporting of Taxable Education Assistance Payments Made in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-870-a379.pdfState Agencies Bulletin No. P-885
Change in Long Pay Sec Serv & Sec Super Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-885.pdfState Agencies No. P-652
1990 Long LSP to Emp in PS&T NG Units
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-652.pdfDiNapoli Urges Parents to Open a College Savings Account for Their Children
… Savings Program offers two plans, the Direct Plan and the Advisor Plan, both of which are offered to individuals across … owners can choose from based on risk tolerance. The Advisor Plan is for account owners who choose to invest through a financial advisor. There are more than 556,000 Direct Plan accounts …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenTown of Dayton – Audit Follow-Up (2019M-221-F)
… the Town of Dayton’s (Town) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Fund Balance Management (2019M-221) released in January 2020. The audit determined that the Board did not … the Town of Daytons Town progress as of November 2024 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… owed $1.8 billion with customers from New York City and Long Island comprising 60% of those in arrears and 68% of … DiNapoli’s report, includes: Arrears by state’s largest electric and gas utilities; Regional breakdown of residential customers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Rural Counties Face Shortage of Health Professionals
… with all counties designated by the federal government as areas having professional shortages. The rural counties … population), these shortages are far more acute – as low as 0.12 physicians per 10,000 people. The 16 rural … population, or for portions of the population like the low income or Medicaid eligible portions of the population. …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionals