Search
New York’s Economy and Finances in the COVID-19 Era (March 30, 2021)
… from the pandemic and the ensuing economic shutdown were swift and deep: employment in New York declined by nearly 2 … from the pandemic and the ensuing economic shutdown were swift and deep employment in New York declined by nearly 2 …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-march-30-2021Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing … the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations … Niagara Falls Housing Authority CompensationRelated Payments …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorHancock Fire Department - Financial Operations (2018M-236)
… perform reviews to determine whether delinquent rental payments are owed to the Department, and, if …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/03/hancock-fire-department-financial-operations-2018m-236Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… tend to be users under the age of 30 (28 percent of that group) and those with income less than $30,000 (27 percent). … access rates improved by 11.4 percent for the latter group between 2015 and 2019. Access rates varied moderately … York State Council for Universal Broadband, an advisory group of public, private and academic partners charged with …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateManagement of Cash and Investments
… Establish a written investment plan which includes yield expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit … June 30, 2014, NYL was a member of the eight-member Young Adult Institute Network (Network), which also included the Young Adult Institute (YAI) and MSA. The relationships among the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualAccountability and Surplussing of Vehicles (Follow-Up)
… Objective To determine the extent of implementation of the recommendations included in our initial audit report, … and Surplussing of Vehicles ( 2018-S-42 ). Background The New York State Office for People With Developmental … To determine the extent of implementation of the recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followHomeownership Rates in New York
… highest for Whites, followed by Asians, and Hispanics. 6 Black Americans have had the lowest rates, and the gap between White and Black homeownership averaged 26 percentage points nationally … 52 percent for Asian households, 34 percent for Black households, and 29 percent for Hispanic households in …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkTown of Deerpark – Budget Review (B6-15-23)
… in the Town’s preliminary budget for the 2016 fiscal year are reasonable. Background The Town of Deerpark, located … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit … 21 and 50 percent, respectively, of the projected year-end fund balance. The continued reliance on appropriated …
https://www.osc.ny.gov/local-government/audits/town/2015/11/06/town-deerpark-budget-review-b6-15-23Town of Deerpark – Budget Review (B6-16-18)
… in the Town’s preliminary budget for the 2017 fiscal year are reasonable. Background The Town of Deerpark, located … to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit … 28 and 18 percent, respectively, of the projected year-end fund balance. The continued reliance on appropriated …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Opinion 92-9
… as requiring a physical presence in a courtroom before a judge ( cf ., e.g., People v Thumser , 144 Misc 2d 425, 544 … without actually being present in a courtroom before a judge. In People ex rel Choate v Barrett , 56 Hun 351, 9 NYS … meeting at certain times and places for the hearing and decision of causes and other matters brought before it, and …
https://www.osc.ny.gov/legal-opinions/opinion-92-9DiNapoli Expands State Spending Transparency on OpenBookNewYork.com
… Thomas P. DiNapoli announced today that New Yorkers can now trace state spending back to the funding source or … budget year, account, budgetary program and more. Users can compare up to three years of data or download the … government spending information available as quickly as we can, and in an easy-to-use format. New Yorkers should be able …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-expands-state-spending-transparency-openbooknewyorkcomOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followAlbany Community Charter School - Resident Tuition Billing (2019M-138)
… of residency for all students. Officials did not provide the Board with tuition billing information throughout the year regarding the amount of tuition anticipated and received. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Weedsport Central School District – Payroll (2021M-179)
… to separate individuals or provide adequate oversight of the work of employees who perform these functions. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)
… Determine whether the Board provided proper oversight of water billing operations. Key Finding The Board did not provide proper oversight over the water clerk or segregate her duties. Key Recommendations Segregate the water clerk’s incompatible duties or design compensating …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43Examination of Procurement Card Payments
… Operations Office (DDSOO) complied with New York State Finance Law requirements and guidance on the use of … through December 31, 2016. Background Pursuant to State Finance Law §112, agency contracts over $50,000 in amount … be approved by the Office of the State Comptroller. State Finance Law §163 requires agencies to competitively procure …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/examination-procurement-card-paymentsOversight of Disability Services (Follow-Up)
… while the six campuses were ADA-compliant, we identified 170 areas where accessibility could be improved. Many of …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-disability-services-followSelected Controls Over the Property Tax Assessment Process (Follow-Up) (2019-F-30)
To determine the extent of implementation of the ten recommendations included in our initial report, Selected Controls Over the Property Tax Assessment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f30.pdfOversight of Public Water Systems
… Purpose To determine whether the Department of Health (Department) is providing effective oversight of the State’s public water systems to ensure water is … To determine whether the Department of Health is providing effective oversight of the States …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/oversight-public-water-systems