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DiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Security and Emergency Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural … Homeland Security and Emergency Services DHSES can do more to protect the states water systems from attacks and the threats posed …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersThe Decline in Affordable Housing in New York City - April 2009
In recent years, the number of affordable rental apartments in New York City has declined.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2010.pdfVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1DiNapoli: Growth in Local Sales Tax Collections Slowed in 2024
… totaled $23.4 billion in calendar year 2024, an increase of 1.6% or $376 million from 2023, according to a report … COVID-19 pandemic decline in 2020, and was less than half of the average pre-pandemic growth rate (3.8%) of 2011 to 2019 following the Great Recession. “New York’s …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-growth-local-sales-tax-collections-slowed-2024Teacher Days Worked Calculator
… Calculator to determine the total number of days worked in an academic year (9/1-6/30), particularly if the employee … then select Calculate . (Repeat this process for any break in service during the academic year.) To calculate the total … calculator to determine the total number of days worked in an academic year 91630 particularly if the employee worked …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Among the Findings: New York has several … other categories. New York provides tax benefits for farms, saving farmers an estimated $254 million in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsOperational Advisory No. 25
… general questions you have regarding the content of this advisory. ASK can be reached via email at … Data Quality Advisory …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisorySubway Wait Assessment (Follow-Up)
… of implementation of the five recommendations included in our initial report, Subway Wait Assessmen t ( 2014-S-23 ). … 2014. Key Finding We found that Transit made some progress in addressing the problems identified in our prior report. However, additional actions are …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/subway-wait-assessment-followDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… the risk to individuals inside and outside of the shelter system. “The Department of Social Services must do a better …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthOpinion 88-26
… Uses (financing construction of building by town for State Police use) NEW YORK CONSTITUTION, ART. VIII, §2; EXECUTIVE … the construction of a building for use by the State Police on land owned by the State so long as the town retains … You ask whether a town may construct a building for State Police use on State land located in the town and finance the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Central Office – Controls Over Bank Accounts
… Purpose To determine whether officials of the City University of New York’s (CUNY) Central Office adequately ensured that … 13, 2016. Background CUNY is the public university system of New York City, and the largest urban university in the … To determine whether officials of the City University of New Yorks Central Office adequately …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/central-office-controls-over-bank-accountsState Agencies Bulletin No. 1404
… Purpose To provide agencies with information regarding OSC’s processing of refunds of … will be calculated and processed every pay cycle beginning with Administration paychecks dated 8/12/15 and continue … on the Emp WC Leaves page. This field will default with the same work schedule as the employee’s work schedule …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1404-refund-taxes-withheld-while-employees-were-paid-workers-compensationHomeless Housing and Assistance Program – Project Selection and Maintenance
… annual reports are critical, as they act as a control to alert HHAC of possible red flags or warnings for issues that …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/homeless-housing-and-assistance-program-project-selection-and-maintenanceSeaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt … Seaford Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291IT Asset Management (2022-MS-2)
… 1,155 IT assets to confirm they were inventoried; 945 of these were also tested to determine whether they could be located. We found 22 percent of these IT assets costing about $279,270 were not properly … not be located and 15 percent were not inventoried. None of the 20 Districts implemented policies or procedures …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Agencies Bulletin No. 1397
… Purpose To inform agencies of the procedures for reporting line number changes and to … on the Position Data (Agency) page using an Effective Date of 03/26/15 (Administration) or 04/02/15 (Institution). The Reason code Z12 (Agency Update of Position Data) will automatically default on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1397-reporting-line-number-and-budget-year-changes-fiscal-year-2015-2016State Agencies Bulletin No. 1461
… Purpose To inform agencies of the procedures for reporting line number changes and to … on the Position Data (Agency) page using an Effective Date of 03/31/16 (Institution) or 04/07/16 (Administration). The Reason code Z12 (Agency Update of Position Data) will automatically default on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1461-reporting-line-number-and-budget-year-changes-fiscal-year-2016-2017DiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… New York City Health + Hospitals (H+H) will see pressure on key sources of … lose health insurance, while reimbursement rates for health care programs are cut by Washington, making it harder … New York City Health + Hospitals H+H will see pressure on key sources of …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingCompliance With Outcome Reporting Requirements
… and regulations contain outcome reporting requirements for ESD. Under these laws and regulations, ESD is required to report to various levels of State government … Reporting requirements for specific programs vary, often with many of the requirements specified in the legislation …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… reports (AFRs). Understanding the Audit Area The Board is responsible for managing and controlling the District’s financial … in the other four reports by amounts ranging between $26 and $565.Also, the Board received one budget status report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70