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Oversight of Select High-Technology Projects
… Objectives To determine if Empire State Development (ESD) adequately … (high-tech) economic development programs and projects it oversees and to determine if these projects are achieving the intended … To determine if Empire State Development ESD adequately … hightech economic development programs and projects it oversees a …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… include payments made for: The acquisition or construction of the State’s capital facilities including planning, land … reimbursable by public authorities, instrumentalities of the State, the Federal government or local governments. In … designed to permit the identification of the following types of information for capital construction expenditures. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsCity of Oneonta – Departmental Collections (2013M-13)
… processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 … collected revenues totaling approximately $25 million in 2012 from sources including real property taxes, sales taxes … for water quality tests totaling approximately $36,000 in 2012. Key Finding We audited certain moneys collected by four …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … Section 4-408. The 2019 fiscal year audit was completed in May 2023, subsequent years have not been audited. Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Brentwood Fire District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk … 1,200 homes and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 million. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Credit for Previous or Military Service – Regional State Park Police Plan
… You may be able to obtain credit for your previous public employment or military service. It … Before Your Date of Membership You may receive credit for working for a participating employer before you joined the Retirement … Regional State Park Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section383a …
https://www.osc.ny.gov/retirement/publications/1867/credit-previous-or-military-serviceCredit for Previous or Military Service – En-Con Police Officers Plan
… and tier restored. However, an earlier tier of membership does not always result in a better benefit. Please review …
https://www.osc.ny.gov/retirement/publications/1822/credit-previous-or-military-serviceOpinion 95-32
… LAW, §§10, 11: A local government is not required by law to enter into security and custodial agreements identical to the models prepared by the Office of the State … Comptroller. You ask whether a fire district is required to enter into the model security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… Village funds. Key Findings The former Clerk-Treasurer 1 did not properly deposit, record, report or disburse … Village funds and misappropriated more than $1.1 million in Village funds for personal gain. The former … file payroll reports or remit biweekly withholdings in a timely manner resulting in approximately $5,000 in …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19DiNapoli Announces State Contract and Payment Actions for Feb. 2014
… contract with Computer Sciences Corp. to continue provider payment services until the new Medicaid administrative … to the Moreland Commission investigation. Contract and Payment Rejections The Comptroller’s office rejected 157 …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Opinion 95-12
… and investment of public funds of "local governments". For this purpose, a local government is defined to include … and 11 are applicable to deposits and investments of funds for an agency's own use and account). Section 10(2)(a) of the … to designate one or more "banks or trust companies" for the deposit of public funds, the disposition of which is …
https://www.osc.ny.gov/legal-opinions/opinion-95-12DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… Thomas P. DiNapoli. The surge is largely due to a sharp increase in deaths from opioids related to illicit … opioids. Overdose deaths statewide from opioids and all drugs (5,841) in 2021 surpassed the previous 2017 peak by … critical that we recognize this crisis has moved steadily into communities of color and future funding decisions should …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicNew York’s Labor Force: Assessing 10-Year Trends and Pandemic Setbacks
… force is critically important for employers to succeed and grow in New York, and it matters for the fiscal health of the State and local governments. New York’s strength has long been that … declined more rapidly than the rest of the nation in 2020 and continued to shrink in 2021 when other states recovered …
https://www.osc.ny.gov/reports/new-yorks-labor-force-assessing-10-year-trends-and-pandemic-setbacksAm I Required to Have an Audit?
… firefighters are required each year by law to have an audit conducted by an external auditor. A local government that expends … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in accordance … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli Releases Annual IDA Report
… 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs were created to help grow local … IDAs (0.2%). DiNapoli’s report summarizes the most recent annual data, which is self-reported by IDAs through the … encouraging improvements in IDA procedures and reporting. Annual Report Performance of Industrial Development …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportRecent Trends in the New York City Economy - April 2003
New York City has been experiencing an economic recession since the end of 2000.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2004.pdfHigher Education in New York : Evaluating Competitiveness and Identifying Challenges
New York’s higher education sector is facing challenges, including a looming enrollment cliff, growing costs of attendance, and rising student debt.
https://www.osc.ny.gov/files/reports/pdf/higher-education-nys.pdfTracking the Return: The Tourism Industry in New York City
Domestic visitors reached 50.6 million in 2023, up 7 percent from 2022 but still down 4.7 percent from 2019. Domestic visitors that travel for leisure have driven the overall return of visitors to New York City.
https://www.osc.ny.gov/files/reports/pdf/report-04-2025.pdfLocal Sales Tax Collections Increased by 4.2 Percent in 2023
Overall growth moderates after increasing by double digits in the prior two years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2023-sales-tax-annual-report.pdf