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Management of Invasive Species
To determine if the Department of Environmental Conservation (Department) was effectively managing invasive species to prevent and mitigate the harmful effects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2019-S-26.pdf2023 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2023.pdfLocal Sales Tax Collections Increased by 1.4 Percent in the Third Quarter of 2024
Marks the lowest quarterly year-over-year increase following the pandemic-induced declines.
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-third-quarter.pdfInternal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs (2022-S-37)
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37.pdf2024 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2024.pdfLocal Sales Tax Collections Increase by 1.6 Percent in the First Quarter of 2024
Marks the Lowest Rate of Quarterly Year-Over-Year Growth in Three Years.
https://www.osc.ny.gov/files/local-government/publications/pdf/2024-sales-tax-first-quarter.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdfLocal Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
The COVID-19 pandemic brought a halt to the growth of the construction industry nationwide which, prior to the pandemic, had been growing strongly. This was especially true in New York State and New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2021.pdfThree Years of the Tax Cap - Impact on School Districts 2013-2015 Tax Cap Data
Three Years of the Tax Cap - Impact on School Districts 2013-2015 Tax Cap Data
https://www.osc.ny.gov/files/local-government/publications/excel/schooldistricttaxcap0215.xlsBehavior Analysts of New York, LLC - Compliance With the Reimbursable Cost Manual (2019-S-35)
To determine whether reported costs submitted by Behavior Analysts of New York, LLC on its Consolidated Fiscal Report were allowable, properly calculated ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s35.pdfReport on the Private Sales of Bonds: August 13, 2010 through June 30, 2011
Report on the Private Sales of Bonds: August 13, 2010 through June 30, 2011
https://www.osc.ny.gov/files/local-government/publications/pdf/privatesalesbonds.pdfUtilization of the Arch Street Yard and Shop Facility (2016-S-78) 90-Day Response
To determine whether the Metropolitan Transportation Authority – Long Island Rail Road Arch Street Yard and Shop Facility was constructed before it was...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s78-response.pdfTown of Louisville – Water User Charges (2015M-44)
… to customer accounts. Three users have administrative rights in the computerized water billing system which allow … adequate segregation is not practical. Review user access rights and ensure that individuals are assigned only those rights needed to perform their job duties. Review and approve …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Wall Street Bonuses Rose In 2012
… today by State Comptroller Thomas P. DiNapoli. “Wall Street is still in transition, but it is slowly adjusting to … business and personal income tax collections from Wall Street related activities accounted for up to 20 percent of … that contribution declined to 14 percent last year. Wall Street’s share of city tax collections has declined from a …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growTown of Rosendale – Justice Court (2014M-232)
… the Court clerk controlled all phases of the Court’s cash collection process with little oversight, she was able …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Town of South Bristol – Financial Management (2015M-140)
… 1, 2014 through May 20, 2015. Background The Town of South Bristol is located in Ontario County and has a population of approximately 1,590. The town is governed by … reports since March 2014. The Board has not adopted a multiyear financial plan to address the use of fund balance …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-south-bristol-financial-management-2015m-140Town of Andover – Audit of Claims (2013M-388)
… The purpose of our audit was to evaluate the audit of claims process for the period January 1, 2012 through September 30, 2013. Background The Town of Andover is located in … The purpose of our audit was to evaluate the audit of claims process for the period January 1 2012 through September 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388Maintenance and Inspection of Event Recorder Units
… City. As of February 3, 2018, Transit had 6,435 subway cars and, on an average weekday, carried about 7.7 million … speed, brake pipe pressure, and train direction. Only the cars with cabs used by train operators and conductors are … for memory capacities for ERUs is 48 hours. Model R142 cars, which comprise a significant portion of Transit’s …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-units